DE 4SPRONG: 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.
DE 4SPRONG
Largest movements
- Tangible fixed assets -€9,675
down €9,675 (-5.3%), from €182,994 to €173,318
of which Land and buildings: -€10,484
- Debts after one year -€6,996
down €6,996 (-5.9%), from €119,382 to €112,386
- Current portion of long-term debt -€3,989
down €3,989 (-36.3%), from €10,986 to €6,997
- Other debts +€2,950
up €2,950 (+34.1%), from €8,643 to €11,593
- Financial charges -€6,002
down €6,002 (-84.4%), from €7,116 to €1,113
of which Financial charges: -€5,203
- Depreciation +€3,909
up €3,909 (+55.6%), from €7,037 to €10,947
- Gross operating margin -€2,887
down €2,887 (-20.5%), from €14,103 to €11,217
- Other operating charges +€611
up €611 (+530.9%), from €115 to €726
From the 2024 result to the 2025 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €189,959 | €179,353 | -€10,607 | -5.6% |
| Fixed assets | 21/28 | €182,994 | €173,941 | -€9,052 | -4.9% |
| Intangible fixed assets | 21 | - | €623 | +€623 | |
| Tangible fixed assets | 22/27 | €182,994 | €173,318 | -€9,675 | -5.3% |
| Land and buildings | 22 | €182,994 | €172,510 | -€10,484 | -5.7% |
| Furniture and vehicles | 24 | - | €808 | +€808 | |
| Current assets | 29/58 | €6,966 | €5,411 | -€1,555 | -22.3% |
| Amounts receivable within one year | 40/41 | €595 | €520 | -€75 | -12.6% |
| Trade receivables | 40 | €595 | €520 | -€75 | -12.6% |
| Cash at bank and in hand | 54/58 | €6,371 | €4,793 | -€1,578 | -24.8% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €189,959 | €179,353 | -€10,607 | -5.6% |
| Equity | 10/15 | €49,886 | €48,332 | -€1,554 | -3.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Capital | 10 | €50,000 | - | -€50,000 | |
| Issued capital | 100 | €50,000 | - | -€50,000 | |
| Profit (loss) carried forward | 14 | -€114 | -€1,668 | -€1,554 | -1358.1% |
| Amounts payable | 17/49 | €140,074 | €131,021 | -€9,053 | -6.5% |
| Amounts payable after more than one year | 17 | €119,382 | €112,386 | -€6,996 | -5.9% |
| Financial debts | 170/4 | €119,382 | €112,386 | -€6,996 | -5.9% |
| Amounts payable within one year | 42/48 | €20,692 | €18,635 | -€2,056 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €10,986 | €6,997 | -€3,989 | -36.3% |
| Trade debts | 44 | €1,063 | €45 | -€1,018 | -95.7% |
| Suppliers | 440/4 | €1,063 | €45 | -€1,018 | -95.7% |
| Other amounts payable | 47/48 | €8,643 | €11,593 | +€2,950 | +34.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,037 | €10,947 | +€3,909 | +55.6% |
| Other operating charges | 640/8 | €115 | €726 | +€611 | +530.9% |
| Gross operating margin | 9900 | €14,103 | €11,217 | -€2,887 | -20.5% |
| Operating profit (loss) | 9901 | €6,951 | -€455 | -€7,407 | |
| Financial income | 75/76B | €50 | €15 | -€35 | -69.9% |
| Recurring financial income | 75 | €50 | €15 | -€35 | -69.9% |
| Non-recurring financial income | 76B | €50 | - | -€50 | |
| Financial charges | 65/66B | €7,116 | €1,113 | -€6,002 | -84.4% |
| Recurring financial charges | 65 | €6,316 | €1,113 | -€5,203 | -82.4% |
| Non-recurring financial charges | 66B | €799 | - | -€799 | |
| Profit (loss) for the period before taxes | 9903 | -€114 | -€1,554 | -€1,439 | -1258.1% |
| Profit (loss) for the period | 9904 | -€114 | -€1,554 | -€1,439 | -1258.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€114 | -€1,554 | -€1,439 | -1258.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.