SAPRISTIC IMMO: 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.
SAPRISTIC IMMO
Largest movements
- Receivables after one year -€118,094
no longer reported in 2024 (was €118,094)
- Receivables within one year +€115,162
up €115,162 (+16.8%), from €686,068 to €801,230
of which Other amounts receivable: +€111,150
- Tangible fixed assets -€93,293
down €93,293 (-2.2%), from €4.3m to €4.2m
of which Land and buildings: -€97,802
- Debts after one year -€2.0m
down €2.0m (-100.0%), from €2.0m to €856
of which Financial debts: -€1.7m
- Current portion of long-term debt +€1.7m
up €1.7m (+467%), from €355,998 to €2.0m
- Other debts +€256,829
up €256,829 (+64.6%), from €397,346 to €654,175
- Tax, wage and social debts +€76,858
up €76,858 (+46.9%), from €163,768 to €240,625
- Profit (loss) carried forward -€75,884
down €75,884 (-9.0%), from -€841,461 to -€917,345
- Other operating charges -€146,512
down €146,512 (-81.3%), from €180,296 to €33,785
- Financial charges +€135,711
up €135,711 (+257%), from €52,828 to €188,538
- Taxes -€53,863
new in 2024: -€53,863
- Gross operating margin -€31,351
down €31,351 (-10.9%), from €288,924 to €257,572
- Depreciation +€17,470
up €17,470 (+10.6%), from €165,487 to €182,957
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.
Derived cash bridge
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 | €5,161,168 | €5,063,770 | -€97,399 | -1.9% |
| Fixed assets | 21/28 | €4,351,311 | €4,258,018 | -€93,293 | -2.1% |
| Tangible fixed assets | 22/27 | €4,334,161 | €4,240,868 | -€93,293 | -2.2% |
| Land and buildings | 22 | €4,243,842 | €4,146,040 | -€97,802 | -2.3% |
| Plant, machinery and equipment | 23 | €15,479 | €15,156 | -€324 | -2.1% |
| Furniture and vehicles | 24 | €74,839 | €79,673 | +€4,833 | +6.5% |
| Financial fixed assets | 28 | €17,150 | €17,150 | = | 0.0% |
| Current assets | 29/58 | €809,857 | €805,752 | -€4,106 | -0.5% |
| Amounts receivable after more than one year | 29 | €118,094 | - | -€118,094 | |
| Other amounts receivable | 291 | €118,094 | - | -€118,094 | |
| Amounts receivable within one year | 40/41 | €686,068 | €801,230 | +€115,162 | +16.8% |
| Trade receivables | 40 | - | €4,012 | +€4,012 | |
| Other amounts receivable | 41 | €686,068 | €797,218 | +€111,150 | +16.2% |
| Cash at bank and in hand | 54/58 | €5,696 | €4,521 | -€1,175 | -20.6% |
| Total equity and liabilities | 10/49 | €5,161,168 | €5,063,770 | -€97,399 | -1.9% |
| Equity | 10/15 | €2,158,205 | €2,064,361 | -€93,844 | -4.3% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Revaluation surpluses | 12 | €1,482,165 | €1,482,165 | = | 0.0% |
| Reserves | 13 | €1,064,794 | €1,064,794 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,064,794 | €1,064,794 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€841,461 | -€917,345 | -€75,884 | -9.0% |
| Investment grants | 15 | €152,707 | €134,748 | -€17,960 | -11.8% |
| Amounts payable | 17/49 | €3,002,963 | €2,999,408 | -€3,555 | -0.1% |
| Amounts payable after more than one year | 17 | €1,981,754 | €856 | -€2.0m | -100.0% |
| Financial debts | 170/4 | €1,715,967 | - | -€1.7m | |
| Trade debts | 175 | €240,788 | - | -€240,788 | |
| Other amounts payable | 178/9 | €25,000 | €856 | -€24,144 | -96.6% |
| Amounts payable within one year | 42/48 | €1,021,209 | €2,998,552 | +€2.0m | +194% |
| Current portion of amounts payable after more than one year | 42 | €355,998 | €2,017,551 | +€1.7m | +467% |
| Financial debts | 43 | €40,064 | €21,673 | -€18,391 | -45.9% |
| Credit institutions | 430/8 | €40,064 | €21,673 | -€18,391 | -45.9% |
| Trade debts | 44 | €64,034 | €64,529 | +€495 | +0.8% |
| Suppliers | 440/4 | €64,034 | €64,529 | +€495 | +0.8% |
| Taxes, remuneration and social security | 45 | €163,768 | €240,625 | +€76,858 | +46.9% |
| Taxes | 450/3 | €163,768 | €240,625 | +€76,858 | +46.9% |
| Other amounts payable | 47/48 | €397,346 | €654,175 | +€256,829 | +64.6% |
| Non-recurring operating income | 76A | - | €57 | +€57 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €165,487 | €182,957 | +€17,470 | +10.6% |
| Other operating charges | 640/8 | €180,296 | €33,785 | -€146,512 | -81.3% |
| Non-recurring operating charges | 66A | €68,755 | - | -€68,755 | |
| Gross operating margin | 9900 | €288,924 | €257,572 | -€31,351 | -10.9% |
| Operating profit (loss) | 9901 | -€125,614 | €40,831 | +€166,445 | |
| Financial income | 75/76B | €5,904 | €17,960 | +€12,056 | +204% |
| Recurring financial income | 75 | €5,904 | €17,960 | +€12,056 | +204% |
| Financial charges | 65/66B | €52,828 | €188,538 | +€135,711 | +257% |
| Recurring financial charges | 65 | €52,828 | €188,538 | +€135,711 | +257% |
| Profit (loss) for the period before taxes | 9903 | -€172,538 | -€129,748 | +€42,791 | +24.8% |
| Income taxes | 67/77 | - | -€53,863 | -€53,863 | |
| Profit (loss) for the period | 9904 | -€172,538 | -€75,884 | +€96,654 | +56.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€172,538 | -€75,884 | +€96,654 | +56.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.