Société de Services de Participations de Direction et d'Elaboration

BR:SPA Belgium Beverages - Non-Alcoholic
Market Cap
$1.16 Billion
€1.13 Billion EUR
Market Cap Rank
#19136 Global
#44 in Belgium
Share Price
€272.00
Change (1 day)
+0.00%
52-Week Range
€185.00 - €278.00
All Time High
€278.00
About

Spadel SA produces and markets natural mineral water in Belgium. The company provides natural mineral and flavored water, including still and sparkling, as well as lemonades. It offers its products under the Spa, Bru, Wattwiller, Carola, and Devin brand names. The company was founded in 1583 and is headquartered in Woluwe-Saint-Lambert, Belgium. Spadel SA operates as a subsidiary of Finances Et I… Read more

Société de Services de Participations de Direction et d'Elaboration (SPA) - Net Assets

Latest net assets as of June 2025: €323.93 Million EUR

Based on the latest financial reports, Société de Services de Participations de Direction et d'Elaboration (SPA) has net assets worth €323.93 Million EUR as of June 2025.

Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (€501.43 Million) and total liabilities (€177.51 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.

Key Net Assets Metrics

Metric Value
Current Net Assets €323.93 Million
% of Total Assets 64.6%
Annual Growth Rate 5.88%
5-Year Change 35.03%
10-Year Change 130.84%
Growth Volatility 11.28

Société de Services de Participations de Direction et d'Elaboration - Net Assets Trend (2005–2024)

This chart illustrates how Société de Services de Participations de Direction et d'Elaboration's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.

Annual Net Assets for Société de Services de Participations de Direction et d'Elaboration (2005–2024)

The table below shows the annual net assets of Société de Services de Participations de Direction et d'Elaboration from 2005 to 2024.

Year Net Assets Change
2024-12-31 €310.43 Million +11.22%
2023-12-31 €279.13 Million +8.26%
2022-12-31 €257.84 Million +2.51%
2021-12-31 €251.54 Million +9.41%
2020-12-31 €229.90 Million +8.72%
2019-12-31 €211.47 Million +8.93%
2018-12-31 €194.14 Million +19.13%
2017-12-31 €162.96 Million +13.77%
2016-12-31 €143.24 Million +6.52%
2015-12-31 €134.48 Million +14.06%
2014-12-31 €117.90 Million +11.72%
2013-12-31 €105.53 Million +6.16%
2012-12-31 €99.40 Million +6.06%
2011-12-31 €93.72 Million +5.20%
2010-12-31 €89.09 Million -35.67%
2009-12-31 €138.49 Million +9.07%
2008-12-31 €126.98 Million -6.46%
2007-12-31 €135.76 Million +13.79%
2006-12-31 €119.30 Million +13.76%
2005-12-31 €104.87 Million --

Equity Component Analysis

This analysis shows how different components contribute to Société de Services de Participations de Direction et d'Elaboration's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.

Equity Composition Insights

  • Retained earnings have grown by 29114200000.0% over the analyzed period, indicating profitable operations and earnings retention.

Current Equity Component Breakdown (December 2024)

Component Amount Percentage
Retained Earnings €291.14 Million 93.80%
Common Stock €5.00 Million 1.61%
Other Comprehensive Income €12.35 Million 3.98%
Other Components €1.88 Million 0.61%
Total Equity €310.37 Million 100.00%

Société de Services de Participations de Direction et d'Elaboration Competitors by Market Cap

The table below lists competitors of Société de Services de Participations de Direction et d'Elaboration ranked by their market capitalization.

Equity Growth Attribution

This analysis shows how different factors contributed to changes in Société de Services de Participations de Direction et d'Elaboration's equity between the two most recent reporting periods.

Equity Growth Insights

  • From 2023 to 2024, total equity changed from 279,070,000 to 310,370,000, a change of 31,300,000 (11.2%).
  • Net income of 41,028,000 contributed positively to equity growth.
  • Dividend payments of 9,131,000 reduced retained earnings.
  • Other comprehensive income decreased equity by 306,000.

Equity Change Factors (2023 to 2024)

Factor Impact Contribution
Net Income €41.03 Million +13.22%
Dividends Paid €9.13 Million -2.94%
Other Comprehensive Income €-306.00K -0.1%
Other Changes €-291.00K -0.09%
Total Change €- 11.22%

Book Value vs Market Value Analysis

This analysis compares Société de Services de Participations de Direction et d'Elaboration's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.

Valuation Insights

  • Current price-to-book ratio: 3.64x
  • The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
  • The price-to-book ratio has decreased from 10.76x to 3.64x over the analyzed period, indicating reduced market premium.

Historical Price-to-Book Ratios

Date Book Value per Share Market Price P/B Ratio
2005-12-31 €25.27 €272.00 x
2006-12-31 €28.75 €272.00 x
2007-12-31 €32.71 €272.00 x
2008-12-31 €30.60 €272.00 x
2009-12-31 €33.37 €272.00 x
2010-12-31 €21.47 €272.00 x
2011-12-31 €22.58 €272.00 x
2012-12-31 €23.95 €272.00 x
2013-12-31 €25.44 €272.00 x
2014-12-31 €28.42 €272.00 x
2015-12-31 €32.41 €272.00 x
2016-12-31 €34.52 €272.00 x
2017-12-31 €39.28 €272.00 x
2018-12-31 €46.79 €272.00 x
2019-12-31 €50.96 €272.00 x
2020-12-31 €55.39 €272.00 x
2021-12-31 €60.60 €272.00 x
2022-12-31 €62.12 €272.00 x
2023-12-31 €67.25 €272.00 x
2024-12-31 €74.79 €272.00 x

Capital Efficiency Dashboard

This dashboard shows how efficiently Société de Services de Participations de Direction et d'Elaboration utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.

Capital Efficiency Insights

  • Current Return on Equity (ROE): 13.22%
  • The company shows good efficiency in utilizing shareholder equity.
  • DuPont Analysis Breakdown:
  • • Net Profit Margin: 10.82%
  • • Asset Turnover: 0.81x
  • • Equity Multiplier: 1.52x
  • Recent ROE (13.22%) is above the historical average (11.58%), indicating improving capital efficiency.

Historical Capital Efficiency Metrics

Year Return on Equity Net Profit Margin Asset Turnover Equity Multiplier Economic Value Added
2005 10.12% 5.01% 0.88x 2.30x €125.90K
2006 14.60% 7.80% 0.88x 2.13x €5.49 Million
2007 14.79% 9.02% 0.86x 1.91x €6.51 Million
2008 -3.36% -2.06% 0.87x 1.87x €-16.96 Million
2009 10.61% 7.38% 0.85x 1.69x €844.60K
2010 14.35% 6.51% 1.03x 2.14x €3.87 Million
2011 9.28% 4.42% 0.98x 2.15x €-674.00K
2012 9.00% 4.51% 0.99x 2.01x €-991.10K
2013 11.15% 5.60% 0.94x 2.13x €1.22 Million
2014 14.09% 7.19% 0.94x 2.09x €4.83 Million
2015 15.62% 8.68% 0.88x 2.04x €7.56 Million
2016 12.02% 6.88% 0.87x 2.01x €2.89 Million
2017 16.20% 9.14% 0.74x 2.41x €10.11 Million
2018 19.57% 12.09% 0.81x 1.99x €18.58 Million
2019 12.75% 9.04% 0.77x 1.84x €5.82 Million
2020 11.89% 10.25% 0.68x 1.71x €4.35 Million
2021 10.60% 9.44% 0.71x 1.59x €1.50 Million
2022 4.96% 3.99% 0.81x 1.54x €-12.99 Million
2023 10.12% 8.16% 0.81x 1.53x €329.00K
2024 13.22% 10.82% 0.81x 1.52x €9.99 Million

Industry Comparison

This section compares Société de Services de Participations de Direction et d'Elaboration's net assets metrics with peer companies in the Beverages - Non-Alcoholic industry.

No peer company data available for comparison.