SPARBEEK: 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.
What changed
SPARBEEK
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€65,455
2024 · €89,858-€24,403
Equity
€666,504
2024 · €601,049+€65,455
Cash
€109,838
2024 · €128,514-€18,676
Balance sheet total
€2.1m
2024 · €2.2m-€64,147
Largest movements
Assets
- Stocks and contracts -€28,631
down €28,631 (-22.2%), from €129,017 to €100,386
Equity and liabilities
- Trade debts -€88,903
down €88,903 (-28.6%), from €311,256 to €222,353
- Debts after one year -€88,135
down €88,135 (-11.7%), from €755,988 to €667,853
- Reserves +€65,455
up €65,455 (+14.5%), from €451,049 to €516,504
Income statement
- Depreciation +€24,105
up €24,105 (+26.8%), from €90,084 to €114,190
- Staff costs +€19,877
up €19,877 (+17.3%), from €114,974 to €134,851
- Taxes -€7,586
down €7,586 (-43.2%), from €17,548 to €9,962
- Financial charges -€6,930
down €6,930 (-10.1%), from €68,855 to €61,926
- Gross operating margin +€5,461
up €5,461 (+1.4%), from €387,884 to €393,345
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.
Result 2024
€89,858
Gross operating margin
+€5,461
Staff costs
-€19,877
Depreciation
-€24,105
Other operating charges
-€788
Financial income
+€391
Financial charges
+€6,930
Taxes
+€7,586
Result 2025
€65,455
raises the resultlowers the result
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.
From operations
+€148,362
Investment
-€107,572
Financing
-€59,465
Cash 2024
€128,514
From operations (derived)
+€148,362
Net result for the year
+€65,455
Depreciation
+€114,190
Stocks and contracts
+€28,631
Receivables within one year
+€11,660
Deferred charges and accrued income
-€1,438
Trade debts
-€88,903
Tax, wage and social debts
+€1,720
Other debts
+€16,938
Accrued charges and deferred income
+€109
Investment (derived)
-€107,572
Investment in fixed assets (net)
-€107,572
Financing
-€59,465
Debts after one year
-€88,135
Current portion of long-term debt
+€10,336
Short-term financial debts
+€18,333
Cash 2025
€109,838
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,212,690 | €2,148,543 | -€64,147 | -2.9% |
| Fixed assets | 21/28 | €1,700,030 | €1,693,412 | -€6,618 | -0.4% |
| Tangible fixed assets | 22/27 | €1,697,850 | €1,693,362 | -€4,488 | -0.3% |
| Land and buildings | 22 | €1,467,823 | €1,427,359 | -€40,464 | -2.8% |
| Plant, machinery and equipment | 23 | €226,563 | €266,003 | +€39,440 | +17.4% |
| Furniture and vehicles | 24 | €3,464 | €0 | -€3,464 | -100% |
| Financial fixed assets | 28 | €2,180 | €50 | -€2,130 | -97.7% |
| Current assets | 29/58 | €512,660 | €455,131 | -€57,529 | -11.2% |
| Stocks and contracts in progress | 3 | €129,017 | €100,386 | -€28,631 | -22.2% |
| Stocks | 30/36 | €129,017 | €100,386 | -€28,631 | -22.2% |
| Amounts receivable within one year | 40/41 | €252,885 | €241,225 | -€11,660 | -4.6% |
| Trade receivables | 40 | €8,397 | €7,125 | -€1,271 | -15.1% |
| Other amounts receivable | 41 | €244,488 | €234,100 | -€10,388 | -4.2% |
| Cash at bank and in hand | 54/58 | €128,514 | €109,838 | -€18,676 | -14.5% |
| Deferred charges and accrued income | 490/1 | €2,244 | €3,682 | +€1,438 | +64.1% |
| Total equity and liabilities | 10/49 | €2,212,690 | €2,148,543 | -€64,147 | -2.9% |
| Equity | 10/15 | €601,049 | €666,504 | +€65,455 | +10.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €451,049 | €516,504 | +€65,455 | +14.5% |
| Distributable reserves | 133 | €451,049 | €516,504 | +€65,455 | +14.5% |
| Amounts payable | 17/49 | €1,611,641 | €1,482,040 | -€129,602 | -8.0% |
| Amounts payable after more than one year | 17 | €755,988 | €667,853 | -€88,135 | -11.7% |
| Financial debts | 170/4 | €755,988 | €667,853 | -€88,135 | -11.7% |
| Amounts payable within one year | 42/48 | €853,167 | €811,592 | -€41,575 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €138,806 | €149,142 | +€10,336 | +7.4% |
| Financial debts | 43 | - | €18,333 | +€18,333 | |
| Credit institutions | 430/8 | - | €18,333 | +€18,333 | |
| Trade debts | 44 | €311,256 | €222,353 | -€88,903 | -28.6% |
| Suppliers | 440/4 | €311,256 | €222,353 | -€88,903 | -28.6% |
| Taxes, remuneration and social security | 45 | €27,403 | €29,124 | +€1,720 | +6.3% |
| Taxes | 450/3 | €8,014 | €7,582 | -€432 | -5.4% |
| Remuneration and social security | 454/9 | €19,390 | €21,541 | +€2,152 | +11.1% |
| Other amounts payable | 47/48 | €375,702 | €392,640 | +€16,938 | +4.5% |
| Accrued charges and deferred income | 492/3 | €2,486 | €2,595 | +€109 | +4.4% |
| Remuneration, social security and pensions | 62 | €114,974 | €134,851 | +€19,877 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,084 | €114,190 | +€24,105 | +26.8% |
| Other operating charges | 640/8 | €8,159 | €8,947 | +€788 | +9.7% |
| Gross operating margin | 9900 | €387,884 | €393,345 | +€5,461 | +1.4% |
| Operating profit (loss) | 9901 | €174,666 | €135,357 | -€39,310 | -22.5% |
| Financial income | 75/76B | €1,595 | €1,986 | +€391 | +24.5% |
| Recurring financial income | 75 | €1,595 | €1,986 | +€391 | +24.5% |
| Financial charges | 65/66B | €68,855 | €61,926 | -€6,930 | -10.1% |
| Recurring financial charges | 65 | €68,855 | €61,926 | -€6,930 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €107,406 | €75,417 | -€31,990 | -29.8% |
| Income taxes | 67/77 | €17,548 | €9,962 | -€7,586 | -43.2% |
| Profit (loss) for the period | 9904 | €89,858 | €65,455 | -€24,403 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €89,858 | €65,455 | -€24,403 | -27.2% |
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 19 October 2026 via checked.be.