De Spriete: 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.
De Spriete
Largest movements
- Tangible fixed assets -€17,676
down €17,676 (-12.2%), from €145,000 to €127,325
- Receivables within one year +€2,115
up €2,115, from €0 to €2,115
of which Other amounts receivable: +€2,115
- Cash +€1,543
up €1,543 (+2,406%), from €64 to €1,607
mainly Depreciation (+€10,440) and Investment in fixed assets (net) (+€7,236)
- Profit (loss) carried forward -€12,553
down €12,553 (-34.6%), from -€36,297 to -€48,851
- Depreciation +€10,440
new in 2025: €10,440
- Gross operating margin +€4,701
up €4,701, from -€1,498 to €3,203
- Other operating charges +€2,234
up €2,234 (+1,943%), from €115 to €2,349
- Financial income +€516
new in 2025: €516
- Financial charges +€67
up €67 (+2.0%), from €3,416 to €3,483
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.
Derived cash bridge
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 | €145,064 | €131,562 | -€13,502 | -9.3% |
| Fixed assets | 21/28 | €145,000 | €127,325 | -€17,676 | -12.2% |
| Tangible fixed assets | 22/27 | €145,000 | €127,325 | -€17,676 | -12.2% |
| Land and buildings | 22 | €145,000 | €127,325 | -€17,676 | -12.2% |
| Current assets | 29/58 | €64 | €4,238 | +€4,174 | +6,509% |
| Amounts receivable within one year | 40/41 | €0 | €2,115 | +€2,115 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | - | €2,115 | +€2,115 | |
| Cash at bank and in hand | 54/58 | €64 | €1,607 | +€1,543 | +2,406% |
| Deferred charges and accrued income | 490/1 | - | €516 | +€516 | |
| Total equity and liabilities | 10/49 | €145,064 | €131,562 | -€13,502 | -9.3% |
| Equity | 10/15 | -€31,297 | -€43,851 | -€12,553 | -40.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,297 | -€48,851 | -€12,553 | -34.6% |
| Amounts payable | 17/49 | €176,361 | €175,413 | -€949 | -0.5% |
| Amounts payable within one year | 42/48 | €172,992 | €171,976 | -€1,016 | -0.6% |
| Other amounts payable | 47/48 | €172,992 | €171,976 | -€1,016 | -0.6% |
| Accrued charges and deferred income | 492/3 | €3,369 | €3,437 | +€67 | +2.0% |
| Non-recurring operating income | 76A | - | €3,736 | +€3,736 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €10,440 | +€10,440 | |
| Other operating charges | 640/8 | €115 | €2,349 | +€2,234 | +1,943% |
| Gross operating margin | 9900 | -€1,498 | €3,203 | +€4,701 | |
| Operating profit (loss) | 9901 | -€1,613 | -€9,586 | -€7,973 | -494% |
| Financial income | 75/76B | - | €516 | +€516 | |
| Recurring financial income | 75 | - | €516 | +€516 | |
| Financial charges | 65/66B | €3,416 | €3,483 | +€67 | +2.0% |
| Recurring financial charges | 65 | €3,416 | €3,483 | +€67 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,029 | -€12,553 | -€7,525 | -150% |
| Profit (loss) for the period | 9904 | -€5,029 | -€12,553 | -€7,525 | -150% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,029 | -€12,553 | -€7,525 | -150% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.