DE SPROETJES: 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 SPROETJES
Largest movements
- Deferred charges and accrued income -€63,807
down €63,807 (-89.1%), from €71,606 to €7,799
- Cash -€47,849
down €47,849 (-74.9%), from €63,856 to €16,007
mainly Net result for the year (-€56,201) and Receivables within one year (-€29,498)
- Receivables within one year +€29,498
up €29,498 (+224%), from €13,156 to €42,654
of which Other amounts receivable: +€34,533
- Tangible fixed assets -€3,293
down €3,293 (-13.7%), from €23,951 to €20,658
- Profit (loss) carried forward -€56,201
new in 2025: -€56,201
- Other debts -€28,832
down €28,832 (-72.3%), from €39,882 to €11,050
- Tax, wage and social debts -€2,582
down €2,582 (-6.3%), from €41,245 to €38,663
of which Taxes: -€6,004
- Trade debts +€2,165
up €2,165 (+31.7%), from €6,822 to €8,987
- Gross operating margin -€131,653
down €131,653 (-45.8%), from €287,594 to €155,942
- Taxes -€29,985
down €29,985 (-99.0%), from €30,281 to €297
- Staff costs +€28,048
up €28,048 (+16.7%), from €168,349 to €196,398
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 | €172,569 | €87,118 | -€85,451 | -49.5% |
| Fixed assets | 21/28 | €23,951 | €20,658 | -€3,293 | -13.7% |
| Tangible fixed assets | 22/27 | €23,951 | €20,658 | -€3,293 | -13.7% |
| Plant, machinery and equipment | 23 | €23,951 | €20,658 | -€3,293 | -13.7% |
| Current assets | 29/58 | €148,617 | €66,460 | -€82,158 | -55.3% |
| Amounts receivable within one year | 40/41 | €13,156 | €42,654 | +€29,498 | +224% |
| Trade receivables | 40 | €10,383 | €5,349 | -€5,034 | -48.5% |
| Other amounts receivable | 41 | €2,772 | €37,305 | +€34,533 | +1,246% |
| Cash at bank and in hand | 54/58 | €63,856 | €16,007 | -€47,849 | -74.9% |
| Deferred charges and accrued income | 490/1 | €71,606 | €7,799 | -€63,807 | -89.1% |
| Total equity and liabilities | 10/49 | €172,569 | €87,118 | -€85,451 | -49.5% |
| Equity | 10/15 | €84,620 | €28,418 | -€56,201 | -66.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €74,620 | €74,620 | = | 0.0% |
| Distributable reserves | 133 | €74,620 | €74,620 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€56,201 | -€56,201 | |
| Amounts payable | 17/49 | €87,949 | €58,700 | -€29,249 | -33.3% |
| Amounts payable within one year | 42/48 | €87,949 | €58,700 | -€29,249 | -33.3% |
| Trade debts | 44 | €6,822 | €8,987 | +€2,165 | +31.7% |
| Suppliers | 440/4 | €6,822 | €8,987 | +€2,165 | +31.7% |
| Taxes, remuneration and social security | 45 | €41,245 | €38,663 | -€2,582 | -6.3% |
| Taxes | 450/3 | €13,907 | €7,904 | -€6,004 | -43.2% |
| Remuneration and social security | 454/9 | €27,338 | €30,759 | +€3,421 | +12.5% |
| Other amounts payable | 47/48 | €39,882 | €11,050 | -€28,832 | -72.3% |
| Remuneration, social security and pensions | 62 | €168,349 | €196,398 | +€28,048 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,735 | €7,108 | +€373 | +5.5% |
| Other operating charges | 640/8 | €2,328 | €761 | -€1,567 | -67.3% |
| Gross operating margin | 9900 | €287,594 | €155,942 | -€131,653 | -45.8% |
| Operating profit (loss) | 9901 | €110,182 | -€48,324 | -€158,507 | |
| Financial income | 75/76B | €243 | €520 | +€277 | +114% |
| Recurring financial income | 75 | €243 | €520 | +€277 | +114% |
| Financial charges | 65/66B | €5,524 | €8,101 | +€2,577 | +46.6% |
| Recurring financial charges | 65 | €5,524 | €8,101 | +€2,577 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | €104,901 | -€55,905 | -€160,806 | |
| Income taxes | 67/77 | €30,281 | €297 | -€29,985 | -99.0% |
| Profit (loss) for the period | 9904 | €74,620 | -€56,201 | -€130,821 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,620 | -€56,201 | -€130,821 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.