DE SPRUITKOOL: 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 SPRUITKOOL
Largest movements
- Receivables within one year +€28,377
new in 2025: €28,377
of which Other amounts receivable: +€20,877
- Tangible fixed assets -€26,010
down €26,010 (-4.8%), from €536,477 to €510,467
of which Land and buildings: -€18,096
- Current portion of long-term debt +€265,470
up €265,470 (+603%), from €44,015 to €309,485
- Other debts -€222,037
down €222,037 (-85.9%), from €258,435 to €36,398
- Debts after one year -€45,749
down €45,749 (-15.7%), from €292,253 to €246,504
- Trade debts +€7,761
up €7,761 (+591%), from €1,314 to €9,075
- Gross operating margin -€13,279
down €13,279 (-26.2%), from €50,609 to €37,331
- Financial charges -€1,744
down €1,744 (-10.9%), from €15,997 to €14,253
- Financial income +€531
new in 2025: €531
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 | €543,055 | €539,464 | -€3,592 | -0.7% |
| Fixed assets | 21/28 | €536,477 | €510,467 | -€26,010 | -4.8% |
| Tangible fixed assets | 22/27 | €536,477 | €510,467 | -€26,010 | -4.8% |
| Land and buildings | 22 | €490,999 | €472,903 | -€18,096 | -3.7% |
| Plant, machinery and equipment | 23 | €45,478 | €37,564 | -€7,914 | -17.4% |
| Current assets | 29/58 | €6,579 | €28,997 | +€22,419 | +341% |
| Amounts receivable within one year | 40/41 | - | €28,377 | +€28,377 | |
| Trade receivables | 40 | - | €7,500 | +€7,500 | |
| Other amounts receivable | 41 | - | €20,877 | +€20,877 | |
| Cash at bank and in hand | 54/58 | €3,649 | €620 | -€3,028 | -83.0% |
| Deferred charges and accrued income | 490/1 | €2,930 | €0 | -€2,930 | -100% |
| Total equity and liabilities | 10/49 | €543,055 | €539,464 | -€3,592 | -0.7% |
| Equity | 10/15 | -€58,084 | -€61,998 | -€3,914 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,684 | -€80,598 | -€3,914 | -5.1% |
| Amounts payable | 17/49 | €601,139 | €601,462 | +€323 | +0.1% |
| Amounts payable after more than one year | 17 | €292,253 | €246,504 | -€45,749 | -15.7% |
| Financial debts | 170/4 | €292,253 | €246,504 | -€45,749 | -15.7% |
| Amounts payable within one year | 42/48 | €308,887 | €354,958 | +€46,072 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €44,015 | €309,485 | +€265,470 | +603% |
| Trade debts | 44 | €1,314 | €9,075 | +€7,761 | +591% |
| Suppliers | 440/4 | €1,314 | €9,075 | +€7,761 | +591% |
| Taxes, remuneration and social security | 45 | €5,122 | €0 | -€5,122 | -100% |
| Taxes | 450/3 | €2,922 | €0 | -€2,922 | -100% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100% |
| Other amounts payable | 47/48 | €258,435 | €36,398 | -€222,037 | -85.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,010 | €26,010 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,095 | €1,513 | +€418 | +38.2% |
| Gross operating margin | 9900 | €50,609 | €37,331 | -€13,279 | -26.2% |
| Operating profit (loss) | 9901 | €23,504 | €9,808 | -€13,697 | -58.3% |
| Financial income | 75/76B | - | €531 | +€531 | |
| Recurring financial income | 75 | - | €531 | +€531 | |
| Financial charges | 65/66B | €15,997 | €14,253 | -€1,744 | -10.9% |
| Recurring financial charges | 65 | €15,997 | €14,253 | -€1,744 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €7,507 | -€3,914 | -€11,421 | |
| Profit (loss) for the period | 9904 | €7,507 | -€3,914 | -€11,421 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,507 | -€3,914 | -€11,421 |
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 30 October 2026 via checked.be.