Sparegris: 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.
Sparegris
Largest movements
- Deferred charges and accrued income +€95,119
new in 2025: €95,119
- Tangible fixed assets +€15,131
up €15,131 (+16.2%), from €93,218 to €108,349
of which Furniture and vehicles: +€23,097
- Receivables within one year +€13,413
up €13,413 (+168.8%), from €7,948 to €21,361
of which Other amounts receivable: +€14,013
- Cash -€10,881
down €10,881 (-11.2%), from €97,123 to €86,242
mainly Other debts (-€148,987) and Deferred charges and accrued income (-€95,119)
- Profit (loss) carried forward +€261,944
up €261,944, from €0 to €261,944
- Other debts -€148,987
no longer reported in 2025 (was €148,987)
- Gross operating margin +€113,286
up €113,286 (+46.0%), from €246,014 to €359,300
- Taxes +€28,882
up €28,882 (+51.7%), from €55,857 to €84,739
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.
Cash bridge derived
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 | €198,389 | €311,171 | +€112,782 | +56.8% |
| Fixed assets | 21/28 | €93,318 | €108,449 | +€15,131 | +16.2% |
| Tangible fixed assets | 22/27 | €93,218 | €108,349 | +€15,131 | +16.2% |
| Plant, machinery and equipment | 23 | - | €4,318 | +€4,318 | |
| Furniture and vehicles | 24 | €1,461 | €24,559 | +€23,097 | +1580.6% |
| Other tangible fixed assets | 26 | €91,757 | €79,473 | -€12,284 | -13.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €105,071 | €202,722 | +€97,651 | +92.9% |
| Amounts receivable within one year | 40/41 | €7,948 | €21,361 | +€13,413 | +168.8% |
| Trade receivables | 40 | €600 | - | -€600 | |
| Other amounts receivable | 41 | €7,348 | €21,361 | +€14,013 | +190.7% |
| Cash at bank and in hand | 54/58 | €97,123 | €86,242 | -€10,881 | -11.2% |
| Deferred charges and accrued income | 490/1 | - | €95,119 | +€95,119 | |
| Total equity and liabilities | 10/49 | €198,389 | €311,171 | +€112,782 | +56.8% |
| Equity | 10/15 | €20,460 | €282,404 | +€261,944 | +1280.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €261,944 | +€261,944 | |
| Amounts payable | 17/49 | €177,929 | €28,767 | -€149,162 | -83.8% |
| Amounts payable within one year | 42/48 | €177,929 | €28,767 | -€149,162 | -83.8% |
| Trade debts | 44 | €1,793 | €547 | -€1,246 | -69.5% |
| Suppliers | 440/4 | €1,793 | €547 | -€1,246 | -69.5% |
| Taxes, remuneration and social security | 45 | €27,149 | €28,220 | +€1,072 | +3.9% |
| Taxes | 450/3 | €27,149 | €28,220 | +€1,072 | +3.9% |
| Other amounts payable | 47/48 | €148,987 | - | -€148,987 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,553 | €13,637 | +€84 | +0.6% |
| Other operating charges | 640/8 | €1,643 | €923 | -€720 | -43.8% |
| Gross operating margin | 9900 | €246,014 | €359,300 | +€113,286 | +46.0% |
| Operating profit (loss) | 9901 | €230,818 | €344,740 | +€113,922 | +49.4% |
| Financial income | 75/76B | €481 | €1,995 | +€1,514 | +314.6% |
| Recurring financial income | 75 | €481 | €1,995 | +€1,514 | +314.6% |
| Financial charges | 65/66B | €163 | €52 | -€111 | -67.8% |
| Recurring financial charges | 65 | €163 | €52 | -€111 | -67.8% |
| Profit (loss) for the period before taxes | 9903 | €231,136 | €346,683 | +€115,547 | +50.0% |
| Income taxes | 67/77 | €55,857 | €84,739 | +€28,882 | +51.7% |
| Profit (loss) for the period | 9904 | €175,279 | €261,944 | +€86,665 | +49.4% |
| Profit (loss) for the period to be appropriated | 9905 | €175,279 | €261,944 | +€86,665 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.