Sperry: 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.
Sperry
Largest movements
- Receivables within one year +€87,201
up €87,201 (+3049.2%), from €2,860 to €90,061
of which Trade receivables: +€87,970
- Intangible fixed assets -€10,885
down €10,885 (-86.0%), from €12,653 to €1,768
- Cash -€10,078
down €10,078 (-52.7%), from €19,135 to €9,057
mainly Receivables within one year (-€87,201) and Net result for the year (-€27,149)
- Trade debts +€84,056
up €84,056 (+11106.3%), from €757 to €84,812
- Profit (loss) carried forward -€27,149
down €27,149 (-66.1%), from -€41,062 to -€68,211
- Current portion of long-term debt +€9,710
new in 2023: €9,710
- Gross operating margin -€12,283
down €12,283 (-309.3%), from -€3,971 to -€16,254
- Depreciation -€3,649
down €3,649 (-25.1%), from €14,534 to €10,885
- Financial income +€277
new in 2023: €277
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,647 | €100,885 | +€66,239 | +191.2% |
| Fixed assets | 21/28 | €12,653 | €1,768 | -€10,885 | -86.0% |
| Intangible fixed assets | 21 | €12,653 | €1,768 | -€10,885 | -86.0% |
| Current assets | 29/58 | €21,994 | €99,118 | +€77,123 | +350.7% |
| Amounts receivable within one year | 40/41 | €2,860 | €90,061 | +€87,201 | +3049.2% |
| Trade receivables | 40 | €2,000 | €89,970 | +€87,970 | +4398.5% |
| Other amounts receivable | 41 | €860 | €91 | -€769 | -89.4% |
| Cash at bank and in hand | 54/58 | €19,135 | €9,057 | -€10,078 | -52.7% |
| Total equity and liabilities | 10/49 | €34,647 | €100,885 | +€66,239 | +191.2% |
| Equity | 10/15 | €18,938 | -€8,211 | -€27,149 | |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Contributions outside capital | 11 | - | €60,000 | +€60,000 | |
| Share premium | 1100/10 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | -€41,062 | -€68,211 | -€27,149 | -66.1% |
| Amounts payable | 17/49 | €15,709 | €109,096 | +€93,387 | +594.5% |
| Amounts payable within one year | 42/48 | €15,709 | €109,096 | +€93,387 | +594.5% |
| Current portion of amounts payable after more than one year | 42 | - | €9,710 | +€9,710 | |
| Financial debts | 43 | €378 | - | -€378 | |
| Credit institutions | 430/8 | €378 | - | -€378 | |
| Trade debts | 44 | €757 | €84,812 | +€84,056 | +11106.3% |
| Suppliers | 440/4 | €757 | €84,812 | +€84,056 | +11106.3% |
| Other amounts payable | 47/48 | €14,574 | €14,574 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,534 | €10,885 | -€3,649 | -25.1% |
| Gross operating margin | 9900 | -€3,971 | -€16,254 | -€12,283 | -309.3% |
| Operating profit (loss) | 9901 | -€18,504 | -€27,139 | -€8,634 | -46.7% |
| Financial income | 75/76B | - | €277 | +€277 | |
| Recurring financial income | 75 | - | €277 | +€277 | |
| Financial charges | 65/66B | €296 | €287 | -€9 | -3.0% |
| Recurring financial charges | 65 | €296 | €287 | -€9 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,801 | -€27,149 | -€8,348 | -44.4% |
| Profit (loss) for the period | 9904 | -€18,801 | -€27,149 | -€8,348 | -44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,801 | -€27,149 | -€8,348 | -44.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.