De Spriete Construct: 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 Spriete Construct
Largest movements
- Tangible fixed assets -€148,026
down €148,026 (-14.8%), from €1.0m to €855,531
- Other debts -€112,000
down €112,000 (-9.2%), from €1.2m to €1.1m
- Profit (loss) carried forward -€24,513
down €24,513 (-45.2%), from -€54,182 to -€78,695
- Gross operating margin -€8,046
down €8,046 (-31.2%), from €25,820 to €17,774
- Financial income +€3,669
up €3,669 (+108.2%), from €3,390 to €7,059
- Financial charges -€711
down €711 (-93.2%), from €763 to €52
- Depreciation +€314
up €314 (+1.0%), from €31,038 to €31,351
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 | €1,186,663 | €1,043,210 | -€143,453 | -12.1% |
| Fixed assets | 21/28 | €1,003,557 | €855,531 | -€148,026 | -14.8% |
| Tangible fixed assets | 22/27 | €1,003,557 | €855,531 | -€148,026 | -14.8% |
| Land and buildings | 22 | €1,003,557 | €855,531 | -€148,026 | -14.8% |
| Current assets | 29/58 | €183,106 | €187,679 | +€4,573 | +2.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €171,935 | €174,318 | +€2,382 | +1.4% |
| Trade receivables | 40 | €2,612 | €1,699 | -€914 | -35.0% |
| Other amounts receivable | 41 | €169,323 | €172,619 | +€3,296 | +1.9% |
| Cash at bank and in hand | 54/58 | €7,801 | €9,925 | +€2,123 | +27.2% |
| Deferred charges and accrued income | 490/1 | €3,369 | €3,437 | +€67 | +2.0% |
| Total equity and liabilities | 10/49 | €1,186,663 | €1,043,210 | -€143,453 | -12.1% |
| Equity | 10/15 | -€51,182 | -€75,695 | -€24,513 | -47.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,182 | -€78,695 | -€24,513 | -45.2% |
| Amounts payable | 17/49 | €1,237,845 | €1,118,905 | -€118,940 | -9.6% |
| Amounts payable within one year | 42/48 | €1,226,442 | €1,106,637 | -€119,804 | -9.8% |
| Trade debts | 44 | €11,500 | €3,696 | -€7,804 | -67.9% |
| Suppliers | 440/4 | €11,500 | €3,696 | -€7,804 | -67.9% |
| Taxes, remuneration and social security | 45 | €805 | €805 | = | 0.0% |
| Taxes | 450/3 | €805 | €805 | = | 0.0% |
| Other amounts payable | 47/48 | €1,214,137 | €1,102,137 | -€112,000 | -9.2% |
| Accrued charges and deferred income | 492/3 | €11,403 | €12,268 | +€864 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,038 | €31,351 | +€314 | +1.0% |
| Other operating charges | 640/8 | €215 | €214 | -€1 | -0.6% |
| Non-recurring operating charges | 66A | - | €17,729 | +€17,729 | |
| Gross operating margin | 9900 | €25,820 | €17,774 | -€8,046 | -31.2% |
| Operating profit (loss) | 9901 | -€5,433 | -€31,520 | -€26,087 | -480.2% |
| Financial income | 75/76B | €3,390 | €7,059 | +€3,669 | +108.2% |
| Recurring financial income | 75 | €3,390 | €7,059 | +€3,669 | +108.2% |
| Financial charges | 65/66B | €763 | €52 | -€711 | -93.2% |
| Recurring financial charges | 65 | €763 | €52 | -€711 | -93.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,806 | -€24,513 | -€21,707 | -773.6% |
| Profit (loss) for the period | 9904 | -€2,806 | -€24,513 | -€21,707 | -773.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,806 | -€24,513 | -€21,707 | -773.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.