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 -€18,554
down €18,554 (-51.9%), from €35,739 to €17,186
of which Trade receivables: -€17,117
- Tangible fixed assets +€3,672
up €3,672 (+52.7%), from €6,964 to €10,636
of which Plant, machinery and equipment: +€4,587
- Stocks and contracts -€2,000
down €2,000 (-36.4%), from €5,500 to €3,500
- Cash +€1,075
up €1,075 (+13.9%), from €7,709 to €8,785
mainly Receivables within one year (+€18,554) and Depreciation (+€5,717)
- Deferred charges and accrued income +€958
up €958 (+34.4%), from €2,781 to €3,739
- Trade debts -€16,779
down €16,779 (-65.8%), from €25,482 to €8,703
- Profit (loss) carried forward +€5,503
up €5,503 (+29.3%), from -€18,779 to -€13,276
- Tax, wage and social debts -€2,153
down €2,153 (-70.8%), from €3,041 to €888
- Current portion of long-term debt -€1,545
down €1,545 (-100%), from €1,545 to €0
- Gross operating margin +€7,074
up €7,074 (+102%), from €6,950 to €14,024
- Taxes +€1,316
up €1,316 (+106%), from €1,247 to €2,563
- Depreciation +€1,271
up €1,271 (+28.6%), from €4,446 to €5,717
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 | €60,805 | €45,955 | -€14,849 | -24.4% |
| Fixed assets | 21/28 | €9,074 | €12,746 | +€3,672 | +40.5% |
| Tangible fixed assets | 22/27 | €6,964 | €10,636 | +€3,672 | +52.7% |
| Plant, machinery and equipment | 23 | €2,787 | €7,374 | +€4,587 | +165% |
| Furniture and vehicles | 24 | €4,177 | €3,262 | -€915 | -21.9% |
| Financial fixed assets | 28 | €2,110 | €2,110 | = | 0.0% |
| Current assets | 29/58 | €51,730 | €33,209 | -€18,521 | -35.8% |
| Stocks and contracts in progress | 3 | €5,500 | €3,500 | -€2,000 | -36.4% |
| Stocks | 30/36 | €5,500 | €3,500 | -€2,000 | -36.4% |
| Amounts receivable within one year | 40/41 | €35,739 | €17,186 | -€18,554 | -51.9% |
| Trade receivables | 40 | €19,507 | €2,391 | -€17,117 | -87.7% |
| Other amounts receivable | 41 | €16,232 | €14,795 | -€1,437 | -8.9% |
| Cash at bank and in hand | 54/58 | €7,709 | €8,785 | +€1,075 | +13.9% |
| Deferred charges and accrued income | 490/1 | €2,781 | €3,739 | +€958 | +34.4% |
| Total equity and liabilities | 10/49 | €60,805 | €45,955 | -€14,849 | -24.4% |
| Equity | 10/15 | €30,561 | €36,064 | +€5,503 | +18.0% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €30,340 | €30,340 | = | 0.0% |
| Distributable reserves | 133 | €30,340 | €30,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,779 | -€13,276 | +€5,503 | +29.3% |
| Amounts payable | 17/49 | €30,243 | €9,891 | -€20,352 | -67.3% |
| Amounts payable within one year | 42/48 | €30,243 | €9,891 | -€20,352 | -67.3% |
| Current portion of amounts payable after more than one year | 42 | €1,545 | €0 | -€1,545 | -100% |
| Trade debts | 44 | €25,482 | €8,703 | -€16,779 | -65.8% |
| Suppliers | 440/4 | €25,482 | €8,703 | -€16,779 | -65.8% |
| Taxes, remuneration and social security | 45 | €3,041 | €888 | -€2,153 | -70.8% |
| Taxes | 450/3 | €3,041 | €888 | -€2,153 | -70.8% |
| Other amounts payable | 47/48 | €175 | €300 | +€125 | +71.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,446 | €5,717 | +€1,271 | +28.6% |
| Other operating charges | 640/8 | €898 | €916 | +€19 | +2.1% |
| Gross operating margin | 9900 | €6,950 | €14,024 | +€7,074 | +102% |
| Operating profit (loss) | 9901 | €1,606 | €7,390 | +€5,784 | +360% |
| Financial income | 75/76B | €805 | €860 | +€55 | +6.8% |
| Recurring financial income | 75 | €805 | €860 | +€55 | +6.8% |
| Financial charges | 65/66B | €197 | €185 | -€12 | -6.3% |
| Recurring financial charges | 65 | €197 | €185 | -€12 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €2,215 | €8,066 | +€5,852 | +264% |
| Income taxes | 67/77 | €1,247 | €2,563 | +€1,316 | +106% |
| Profit (loss) for the period | 9904 | €968 | €5,503 | +€4,535 | +469% |
| Profit (loss) for the period to be appropriated | 9905 | €968 | €5,503 | +€4,535 | +469% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.