Bouwprojecten Spriet: what changed
Two financial 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.
Bouwprojecten Spriet
Largest movements
- Receivables within one year +€175,396
up €175,396 (+39.7%), from €442,226 to €617,623
of which Trade receivables: +€159,213
- Stocks and contracts -€123,434
down €123,434 (-3.1%), from €4.0m to €3.9m
of which Contracts in progress: -€123,434
- Debts after one year +€967,581
up €967,581 (+91.5%), from €1.1m to €2.0m
- Short-term financial debts -€822,871
no longer reported in 2024 (was €822,871)
- Advances received +€363,110
up €363,110 (+20.4%), from €1.8m to €2.1m
- Tax, wage and social debts -€354,538
down €354,538 (-71.2%), from €498,172 to €143,634
- Profit (loss) carried forward -€58,716
down €58,716 (-63.7%), from -€92,217 to -€150,933
- Other operating charges -€40,919
down €40,919 (-54.0%), from €75,812 to €34,893
- Gross operating margin +€36,082
up €36,082 (+21.2%), from €169,850 to €205,932
- Financial charges -€24,458
down €24,458 (-10.3%), from €237,734 to €213,276
- Write-downs +€16,757
new in 2024: €16,757
- Financial income -€12,379
down €12,379 (-97.8%), from €12,657 to €277
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,481,242 | €4,546,674 | +€65,432 | +1.5% |
| Fixed assets | 21/28 | €4,772 | €4,772 | = | 0.0% |
| Financial fixed assets | 28 | €4,772 | €4,772 | = | 0.0% |
| Current assets | 29/58 | €4,476,470 | €4,541,902 | +€65,432 | +1.5% |
| Stocks and contracts in progress | 3 | €4,026,834 | €3,903,400 | -€123,434 | -3.1% |
| Stocks | 30/36 | €94,010 | €94,010 | = | 0.0% |
| Contracts in progress | 37 | €3,932,824 | €3,809,390 | -€123,434 | -3.1% |
| Amounts receivable within one year | 40/41 | €442,226 | €617,623 | +€175,396 | +39.7% |
| Trade receivables | 40 | €388,331 | €547,544 | +€159,213 | +41.0% |
| Other amounts receivable | 41 | €53,896 | €70,078 | +€16,183 | +30.0% |
| Current investments | 50/53 | €3,000 | €3,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €4,160 | €17,540 | +€13,380 | +322% |
| Deferred charges and accrued income | 490/1 | €249 | €339 | +€90 | +36.1% |
| Total equity and liabilities | 10/49 | €4,481,242 | €4,546,674 | +€65,432 | +1.5% |
| Equity | 10/15 | -€24,017 | -€82,733 | -€58,716 | -244% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,217 | -€150,933 | -€58,716 | -63.7% |
| Amounts payable | 17/49 | €4,505,259 | €4,629,407 | +€124,148 | +2.8% |
| Amounts payable after more than one year | 17 | €1,057,419 | €2,025,000 | +€967,581 | +91.5% |
| Financial debts | 170/4 | €1,057,419 | €2,025,000 | +€967,581 | +91.5% |
| Amounts payable within one year | 42/48 | €3,395,645 | €2,578,327 | -€817,319 | -24.1% |
| Current portion of amounts payable after more than one year | 42 | €12,758 | €1,708 | -€11,050 | -86.6% |
| Financial debts | 43 | €822,871 | - | -€822,871 | |
| Credit institutions | 430/8 | €822,871 | - | -€822,871 | |
| Trade debts | 44 | €279,659 | €289,956 | +€10,297 | +3.7% |
| Suppliers | 440/4 | €279,659 | €289,956 | +€10,297 | +3.7% |
| Advances received on contracts in progress | 46 | €1,779,612 | €2,142,722 | +€363,110 | +20.4% |
| Taxes, remuneration and social security | 45 | €498,172 | €143,634 | -€354,538 | -71.2% |
| Taxes | 450/3 | €498,172 | €143,634 | -€354,538 | -71.2% |
| Other amounts payable | 47/48 | €2,574 | €306 | -€2,267 | -88.1% |
| Accrued charges and deferred income | 492/3 | €52,195 | €26,081 | -€26,114 | -50.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €16,757 | +€16,757 | |
| Other operating charges | 640/8 | €75,812 | €34,893 | -€40,919 | -54.0% |
| Gross operating margin | 9900 | €169,850 | €205,932 | +€36,082 | +21.2% |
| Operating profit (loss) | 9901 | €94,038 | €154,282 | +€60,244 | +64.1% |
| Financial income | 75/76B | €12,657 | €277 | -€12,379 | -97.8% |
| Recurring financial income | 75 | €12,657 | €277 | -€12,379 | -97.8% |
| Financial charges | 65/66B | €237,734 | €213,276 | -€24,458 | -10.3% |
| Recurring financial charges | 65 | €237,734 | €213,276 | -€24,458 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | -€131,039 | -€58,716 | +€72,322 | +55.2% |
| Profit (loss) for the period | 9904 | -€131,039 | -€58,716 | +€72,322 | +55.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€131,039 | -€58,716 | +€72,322 | +55.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.