ENGINEERING SPRUYT DIDIER: 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.
ENGINEERING SPRUYT DIDIER
Largest movements
- Tangible fixed assets -€12,771
down €12,771 (-25.9%), from €49,296 to €36,526
of which Leasing and similar rights: -€12,301
- Deferred charges and accrued income +€11,768
up €11,768 (+559%), from €2,107 to €13,875
- Receivables within one year -€6,253
down €6,253 (-26.3%), from €23,813 to €17,560
of which Trade receivables: -€11,291
- Cash +€6,233
up €6,233 (+6.7%), from €92,949 to €99,182
mainly Trade debts (+€15,638) and Net result for the year (+€13,833)
- Tax, wage and social debts -€19,215
down €19,215 (-50.7%), from €37,916 to €18,701
of which Taxes: -€19,215
- Trade debts +€15,638
up €15,638 (+2,628%), from €595 to €16,233
- Reserves +€13,833
up €13,833 (+20.5%), from €67,539 to €81,373
- Debts after one year -€11,829
down €11,829 (-30.8%), from €38,360 to €26,530
- Gross operating margin -€843
down €843 (-2.2%), from €37,812 to €36,969
- Financial charges -€799
down €799 (-27.2%), from €2,938 to €2,140
- Financial income +€712
up €712 (+22,890%), from €3 to €715
- Depreciation -€459
down €459 (-3.5%), from €13,230 to €12,771
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 | €168,165 | €167,143 | -€1,022 | -0.6% |
| Fixed assets | 21/28 | €49,296 | €36,526 | -€12,771 | -25.9% |
| Tangible fixed assets | 22/27 | €49,296 | €36,526 | -€12,771 | -25.9% |
| Plant, machinery and equipment | 23 | €458 | €8 | -€450 | -98.2% |
| Furniture and vehicles | 24 | €20 | €0 | -€20 | -100% |
| Leasing and similar rights | 25 | €48,818 | €36,517 | -€12,301 | -25.2% |
| Current assets | 29/58 | €118,869 | €130,618 | +€11,749 | +9.9% |
| Amounts receivable within one year | 40/41 | €23,813 | €17,560 | -€6,253 | -26.3% |
| Trade receivables | 40 | €12,843 | €1,551 | -€11,291 | -87.9% |
| Other amounts receivable | 41 | €10,971 | €16,009 | +€5,039 | +45.9% |
| Cash at bank and in hand | 54/58 | €92,949 | €99,182 | +€6,233 | +6.7% |
| Deferred charges and accrued income | 490/1 | €2,107 | €13,875 | +€11,768 | +559% |
| Total equity and liabilities | 10/49 | €168,165 | €167,143 | -€1,022 | -0.6% |
| Equity | 10/15 | €79,939 | €93,773 | +€13,833 | +17.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,539 | €81,373 | +€13,833 | +20.5% |
| Distributable reserves | 133 | €67,539 | €81,373 | +€13,833 | +20.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €88,225 | €73,371 | -€14,855 | -16.8% |
| Amounts payable after more than one year | 17 | €38,360 | €26,530 | -€11,829 | -30.8% |
| Financial debts | 170/4 | €38,360 | €26,530 | -€11,829 | -30.8% |
| Amounts payable within one year | 42/48 | €49,866 | €46,840 | -€3,026 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €11,355 | €11,829 | +€474 | +4.2% |
| Financial debts | 43 | - | €78 | +€78 | |
| Credit institutions | 430/8 | - | €78 | +€78 | |
| Trade debts | 44 | €595 | €16,233 | +€15,638 | +2,628% |
| Suppliers | 440/4 | €595 | €16,233 | +€15,638 | +2,628% |
| Taxes, remuneration and social security | 45 | €37,916 | €18,701 | -€19,215 | -50.7% |
| Taxes | 450/3 | €34,577 | €15,362 | -€19,215 | -55.6% |
| Remuneration and social security | 454/9 | €3,339 | €3,339 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,230 | €12,771 | -€459 | -3.5% |
| Other operating charges | 640/8 | €1,596 | €1,658 | +€62 | +3.9% |
| Gross operating margin | 9900 | €37,812 | €36,969 | -€843 | -2.2% |
| Operating profit (loss) | 9901 | €22,987 | €22,541 | -€446 | -1.9% |
| Financial income | 75/76B | €3 | €715 | +€712 | +22,890% |
| Recurring financial income | 75 | €3 | €715 | +€712 | +22,890% |
| Financial charges | 65/66B | €2,938 | €2,140 | -€799 | -27.2% |
| Recurring financial charges | 65 | €2,938 | €2,140 | -€799 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €20,052 | €21,116 | +€1,064 | +5.3% |
| Income taxes | 67/77 | €7,356 | €7,283 | -€73 | -1.0% |
| Profit (loss) for the period | 9904 | €12,695 | €13,833 | +€1,138 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,695 | €13,833 | +€1,138 | +9.0% |
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 21 October 2026 via checked.be.