SPRANGERS: what changed
What changed
SPRANGERS
NACE 25.120, Manufacture of fabricated metal products, except machinery and equipment
filed annual accounts (NBB)
Net result for the year
€400,550
2024 · €824,841-€424,290
Equity
€2.7m
2024 · €2.3m+€400,550
Cash
€1.5m
2024 · €1.0m+€450,406
Balance sheet total
€5.6m
2024 · €5.4m+€151,673
Largest movements
Assets
- Cash +€450,406
up €450,406 (+43.5%), from €1.0m to €1.5m
mainly Net result for the year (+€400,550) and Trade debts (+€221,673)
- Receivables within one year -€213,026
down €213,026 (-15.1%), from €1.4m to €1.2m
of which Trade receivables: -€202,772
- Tangible fixed assets -€74,047
down €74,047 (-15.1%), from €490,254 to €416,207
of which Plant, machinery and equipment: -€74,581
Equity and liabilities
- Debts after one year -€442,504
down €442,504 (-16.9%), from €2.6m to €2.2m
- Profit (loss) carried forward +€400,550
up €400,550 (+18.4%), from €2.2m to €2.6m
- Trade debts +€221,673
up €221,673 (+81.4%), from €272,188 to €493,861
Income statement
- Gross operating margin -€284,065
down €284,065 (-10.6%), from €2.7m to €2.4m
- Staff costs +€281,645
up €281,645 (+20.4%), from €1.4m to €1.7m
- Taxes -€149,515
down €149,515 (-50.8%), from €294,574 to €145,059
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€824,841
Gross operating margin
-€284,065
Staff costs
-€281,645
Depreciation
-€4,013
Other operating charges
-€1,895
Financial income
-€14,537
Financial charges
+€12,349
Taxes
+€149,515
Result 2025
€400,550
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€977,388
Investment
-€84,478
Financing
-€442,504
Cash 2024
€1.0m
From operations (derived)
+€977,388
Net result for the year
+€400,550
Depreciation
+€158,525
Receivables after one year
+€24,577
Stocks and contracts
+€7,301
Receivables within one year
+€213,026
Deferred charges and accrued income
-€20,218
Trade debts
+€221,673
Tax, wage and social debts
-€28,047
Investment (derived)
-€84,478
Investment in fixed assets (net)
-€84,478
Financing
-€442,504
Debts after one year
-€442,504
Cash 2025
€1.5m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,434,324 | €5,585,997 | +€151,673 | +2.8% |
| Fixed assets | 21/28 | €491,209 | €417,162 | -€74,047 | -15.1% |
| Tangible fixed assets | 22/27 | €490,254 | €416,207 | -€74,047 | -15.1% |
| Land and buildings | 22 | €107,411 | €89,271 | -€18,140 | -16.9% |
| Plant, machinery and equipment | 23 | €242,432 | €167,851 | -€74,581 | -30.8% |
| Furniture and vehicles | 24 | €140,410 | €159,085 | +€18,675 | +13.3% |
| Financial fixed assets | 28 | €955 | €955 | = | 0.0% |
| Current assets | 29/58 | €4,943,116 | €5,168,835 | +€225,720 | +4.6% |
| Amounts receivable after more than one year | 29 | €24,577 | - | -€24,577 | |
| Other amounts receivable | 291 | €24,577 | - | -€24,577 | |
| Stocks and contracts in progress | 3 | €2,477,438 | €2,470,137 | -€7,301 | -0.3% |
| Stocks | 30/36 | €2,477,438 | €2,470,137 | -€7,301 | -0.3% |
| Amounts receivable within one year | 40/41 | €1,406,719 | €1,193,692 | -€213,026 | -15.1% |
| Trade receivables | 40 | €1,371,870 | €1,169,098 | -€202,772 | -14.8% |
| Other amounts receivable | 41 | €34,848 | €24,594 | -€10,254 | -29.4% |
| Cash at bank and in hand | 54/58 | €1,034,382 | €1,484,788 | +€450,406 | +43.5% |
| Deferred charges and accrued income | 490/1 | - | €20,218 | +€20,218 | |
| Total equity and liabilities | 10/49 | €5,434,324 | €5,585,997 | +€151,673 | +2.8% |
| Equity | 10/15 | €2,261,348 | €2,661,899 | +€400,550 | +17.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €19,805 | €19,805 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €13,605 | €13,605 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,179,543 | €2,580,094 | +€400,550 | +18.4% |
| Amounts payable | 17/49 | €3,172,976 | €2,924,098 | -€248,878 | -7.8% |
| Amounts payable after more than one year | 17 | €2,619,806 | €2,177,302 | -€442,504 | -16.9% |
| Financial debts | 170/4 | €2,619,806 | €2,177,302 | -€442,504 | -16.9% |
| Amounts payable within one year | 42/48 | €553,170 | €746,796 | +€193,626 | +35.0% |
| Trade debts | 44 | €272,188 | €493,861 | +€221,673 | +81.4% |
| Suppliers | 440/4 | €272,188 | €493,861 | +€221,673 | +81.4% |
| Taxes, remuneration and social security | 45 | €280,982 | €252,936 | -€28,047 | -10.0% |
| Taxes | 450/3 | €86,621 | €64,874 | -€21,747 | -25.1% |
| Remuneration and social security | 454/9 | €194,361 | €188,062 | -€6,300 | -3.2% |
| Remuneration, social security and pensions | 62 | €1,383,908 | €1,665,553 | +€281,645 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €154,512 | €158,525 | +€4,013 | +2.6% |
| Other operating charges | 640/8 | €18,006 | €19,901 | +€1,895 | +10.5% |
| Gross operating margin | 9900 | €2,673,902 | €2,389,838 | -€284,065 | -10.6% |
| Operating profit (loss) | 9901 | €1,117,477 | €545,859 | -€571,618 | -51.2% |
| Financial income | 75/76B | €74,898 | €60,362 | -€14,537 | -19.4% |
| Recurring financial income | 75 | €74,898 | €60,362 | -€14,537 | -19.4% |
| Financial charges | 65/66B | €72,961 | €60,611 | -€12,349 | -16.9% |
| Recurring financial charges | 65 | €72,961 | €60,611 | -€12,349 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €1,119,415 | €545,609 | -€573,805 | -51.3% |
| Income taxes | 67/77 | €294,574 | €145,059 | -€149,515 | -50.8% |
| Profit (loss) for the period | 9904 | €824,841 | €400,550 | -€424,290 | -51.4% |
| Profit (loss) for the period to be appropriated | 9905 | €824,841 | €400,550 | -€424,290 | -51.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.