SPARRENHOF: 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.
SPARRENHOF
Largest movements
- Receivables within one year -€32,422
down €32,422 (-59.7%), from €54,277 to €21,855
of which Trade receivables: -€35,422
- Tangible fixed assets +€9,454
up €9,454 (+2.6%), from €359,554 to €369,009
of which Plant, machinery and equipment: +€26,472
- Profit (loss) carried forward -€31,352
down €31,352 (-5.9%), from -€531,450 to -€562,802
- Other debts +€9,903
up €9,903 (+20.9%), from €47,374 to €57,278
- Gross operating margin -€22,286
down €22,286, from €16,829 to -€5,456
- Depreciation +€3,173
up €3,173 (+17.7%), from €17,897 to €21,070
- Other operating charges -€194
down €194 (-4.2%), from €4,629 to €4,435
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 | €414,462 | €392,225 | -€22,237 | -5.4% |
| Fixed assets | 21/28 | €359,554 | €369,009 | +€9,454 | +2.6% |
| Tangible fixed assets | 22/27 | €359,554 | €369,009 | +€9,454 | +2.6% |
| Land and buildings | 22 | €336,848 | €320,034 | -€16,814 | -5.0% |
| Plant, machinery and equipment | 23 | €22,397 | €48,869 | +€26,472 | +118% |
| Other tangible fixed assets | 26 | €309 | €106 | -€203 | -65.8% |
| Current assets | 29/58 | €54,907 | €23,216 | -€31,691 | -57.7% |
| Amounts receivable within one year | 40/41 | €54,277 | €21,855 | -€32,422 | -59.7% |
| Trade receivables | 40 | €49,277 | €13,855 | -€35,422 | -71.9% |
| Other amounts receivable | 41 | €5,000 | €8,000 | +€3,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €630 | €1,361 | +€731 | +116% |
| Total equity and liabilities | 10/49 | €414,462 | €392,225 | -€22,237 | -5.4% |
| Equity | 10/15 | €360,251 | €328,899 | -€31,352 | -8.7% |
| Contributions | 10/11 | €889,471 | €889,471 | = | 0.0% |
| Reserves | 13 | €2,231 | €2,231 | = | 0.0% |
| Distributable reserves | 133 | €2,231 | €2,231 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€531,450 | -€562,802 | -€31,352 | -5.9% |
| Amounts payable | 17/49 | €54,210 | €63,325 | +€9,115 | +16.8% |
| Amounts payable within one year | 42/48 | €54,210 | €63,325 | +€9,115 | +16.8% |
| Trade debts | 44 | €329 | €142 | -€187 | -56.9% |
| Suppliers | 440/4 | €329 | €142 | -€187 | -56.9% |
| Taxes, remuneration and social security | 45 | €6,507 | €5,906 | -€601 | -9.2% |
| Taxes | 450/3 | €6,507 | €5,906 | -€601 | -9.2% |
| Other amounts payable | 47/48 | €47,374 | €57,278 | +€9,903 | +20.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,897 | €21,070 | +€3,173 | +17.7% |
| Other operating charges | 640/8 | €4,629 | €4,435 | -€194 | -4.2% |
| Gross operating margin | 9900 | €16,829 | -€5,456 | -€22,286 | |
| Operating profit (loss) | 9901 | -€5,697 | -€30,961 | -€25,264 | -443% |
| Financial charges | 65/66B | €321 | €391 | +€69 | +21.6% |
| Recurring financial charges | 65 | €321 | €391 | +€69 | +21.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,018 | -€31,352 | -€25,334 | -421% |
| Profit (loss) for the period | 9904 | -€6,018 | -€31,352 | -€25,334 | -421% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,018 | -€31,352 | -€25,334 | -421% |
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 29 October 2026 via checked.be.