SAPARIMO: 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.
SAPARIMO
Largest movements
- Tangible fixed assets -€20,126
down €20,126 (-2.8%), from €714,489 to €694,363
of which Leasing and similar rights: -€33,133
- Receivables within one year -€14,546
down €14,546 (-12.7%), from €114,757 to €100,211
- Debts after one year -€77,387
down €77,387 (-14.6%), from €531,233 to €453,846
of which Financial debts: -€124,333
- Current portion of long-term debt +€24,928
up €24,928 (+40.9%), from €60,902 to €85,830
- Profit (loss) carried forward +€16,010
up €16,010 (+34.8%), from €45,945 to €61,955
- Tax, wage and social debts +€10,057
up €10,057 (+53.9%), from €18,671 to €28,728
of which Taxes: +€20,466
- Gross operating margin +€55,341
up €55,341 (+26.7%), from €207,018 to €262,359
- Taxes +€21,056
up €21,056 (+233955.6%), from €9 to €21,065
- Depreciation -€5,499
down €5,499 (-13.6%), from €40,532 to €35,033
- Financial charges -€3,072
down €3,072 (-15.3%), from €20,114 to €17,042
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €832,520 | €799,158 | -€33,362 | -4.0% |
| Fixed assets | 21/28 | €714,489 | €694,363 | -€20,126 | -2.8% |
| Tangible fixed assets | 22/27 | €714,489 | €694,363 | -€20,126 | -2.8% |
| Land and buildings | 22 | €248,940 | €248,508 | -€432 | -0.2% |
| Plant, machinery and equipment | 23 | €7,458 | €9,834 | +€2,376 | +31.9% |
| Furniture and vehicles | 24 | €150 | €11,559 | +€11,409 | +7606.0% |
| Leasing and similar rights | 25 | €454,828 | €421,695 | -€33,133 | -7.3% |
| Other tangible fixed assets | 26 | €3,113 | €2,767 | -€346 | -11.1% |
| Current assets | 29/58 | €118,031 | €104,795 | -€13,236 | -11.2% |
| Amounts receivable within one year | 40/41 | €114,757 | €100,211 | -€14,546 | -12.7% |
| Other amounts receivable | 41 | €114,757 | €100,211 | -€14,546 | -12.7% |
| Cash at bank and in hand | 54/58 | €474 | €1,784 | +€1,310 | +276.4% |
| Deferred charges and accrued income | 490/1 | €2,800 | €2,800 | = | 0.0% |
| Total equity and liabilities | 10/49 | €832,520 | €799,158 | -€33,362 | -4.0% |
| Equity | 10/15 | €202,145 | €218,155 | +€16,010 | +7.9% |
| Contributions | 10/11 | €156,200 | €156,200 | = | 0.0% |
| Capital | 10 | €156,200 | €156,200 | = | 0.0% |
| Issued capital | 100 | €168,600 | €168,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,945 | €61,955 | +€16,010 | +34.8% |
| Amounts payable | 17/49 | €630,375 | €581,003 | -€49,372 | -7.8% |
| Amounts payable after more than one year | 17 | €531,233 | €453,846 | -€77,387 | -14.6% |
| Financial debts | 170/4 | €360,245 | €235,912 | -€124,333 | -34.5% |
| Other amounts payable | 178/9 | €170,988 | €217,934 | +€46,946 | +27.5% |
| Amounts payable within one year | 42/48 | €99,142 | €127,157 | +€28,015 | +28.3% |
| Current portion of amounts payable after more than one year | 42 | €60,902 | €85,830 | +€24,928 | +40.9% |
| Trade debts | 44 | €19,569 | €12,599 | -€6,970 | -35.6% |
| Suppliers | 440/4 | €19,569 | €12,599 | -€6,970 | -35.6% |
| Taxes, remuneration and social security | 45 | €18,671 | €28,728 | +€10,057 | +53.9% |
| Taxes | 450/3 | - | €20,466 | +€20,466 | |
| Remuneration and social security | 454/9 | €18,671 | €8,262 | -€10,409 | -55.7% |
| Remuneration, social security and pensions | 62 | €166,405 | €168,073 | +€1,668 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,532 | €35,033 | -€5,499 | -13.6% |
| Other operating charges | 640/8 | €2,605 | €5,136 | +€2,531 | +97.2% |
| Gross operating margin | 9900 | €207,018 | €262,359 | +€55,341 | +26.7% |
| Operating profit (loss) | 9901 | -€2,524 | €54,117 | +€56,641 | |
| Financial charges | 65/66B | €20,114 | €17,042 | -€3,072 | -15.3% |
| Recurring financial charges | 65 | €20,114 | €17,042 | -€3,072 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€22,638 | €37,075 | +€59,713 | |
| Income taxes | 67/77 | €9 | €21,065 | +€21,056 | +233955.6% |
| Profit (loss) for the period | 9904 | -€22,647 | €16,010 | +€38,657 | |
| Profit (loss) for the period to be appropriated | 9905 | -€22,647 | €16,010 | +€38,657 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.