ALL SPRAY: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ALL SPRAY
Largest movements
- Receivables within one year -€649,800
down €649,800 (-83.5%), from €778,300 to €128,500
- Reserves -€506,990
down €506,990 (-98.5%), from €514,582 to €7,592
of which Tax-exempt reserves: -€506,990
- Profit (loss) carried forward -€193,010
down €193,010 (-98.5%), from €196,041 to €3,031
- Other debts +€50,200
up €50,200 (+102.5%), from €48,962 to €99,162
No income-statement line moved by more than 1% of the activity.
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €778,585 | €128,785 | -€649,800 | -83.5% |
| Current assets | 29/58 | €778,585 | €128,785 | -€649,800 | -83.5% |
| Amounts receivable within one year | 40/41 | €778,300 | €128,500 | -€649,800 | -83.5% |
| Other amounts receivable | 41 | €778,300 | €128,500 | -€649,800 | -83.5% |
| Cash at bank and in hand | 54/58 | €285 | €285 | = | 0.0% |
| Total equity and liabilities | 10/49 | €778,585 | €128,785 | -€649,800 | -83.5% |
| Equity | 10/15 | €729,623 | €29,623 | -€700,000 | -95.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Capital | 10 | €19,000 | €19,000 | = | 0.0% |
| Issued capital | 100 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €514,582 | €7,592 | -€506,990 | -98.5% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Legal reserve | 130 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €506,990 | - | -€506,990 | |
| Distributable reserves | 133 | €5,692 | €5,692 | = | 0.0% |
| Profit (loss) carried forward | 14 | €196,041 | €3,031 | -€193,010 | -98.5% |
| Amounts payable | 17/49 | €48,962 | €99,162 | +€50,200 | +102.5% |
| Amounts payable within one year | 42/48 | €48,962 | €99,162 | +€50,200 | +102.5% |
| Other amounts payable | 47/48 | €48,962 | €99,162 | +€50,200 | +102.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.