SprANNkel: 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.
SprANNkel
Largest movements
- Deferred charges and accrued income -€5,000
down €5,000 (-100%), from €5,000 to €0
- Cash +€4,053
up €4,053 (+13.9%), from €29,243 to €33,295
mainly Deferred charges and accrued income (+€5,000) and Tax, wage and social debts (+€1,460)
- Receivables within one year +€1,964
up €1,964 (+9.2%), from €21,381 to €23,345
of which Trade receivables: +€3,405
- Reserves -€5,741
down €5,741 (-9.7%), from €59,066 to €53,325
- Profit (loss) carried forward +€5,308
up €5,308, from -€5,308 to €0
- Tax, wage and social debts +€1,460
up €1,460 (+202%), from €724 to €2,184
of which Taxes: +€1,460
- Trade debts -€657
down €657 (-97.2%), from €675 to €19
- Staff costs -€41,694
down €41,694 (-100%), from €41,694 to €0
- Gross operating margin -€40,262
down €40,262 (-99.0%), from €40,660 to €398
- Taxes -€3,775
down €3,775 (-95.6%), from €3,948 to €173
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 | €57,157 | €57,687 | +€530 | +0.9% |
| Fixed assets | 21/28 | €1,534 | €1,047 | -€487 | -31.7% |
| Tangible fixed assets | 22/27 | €1,534 | €1,047 | -€487 | -31.7% |
| Land and buildings | 22 | €1,534 | €1,047 | -€487 | -31.7% |
| Current assets | 29/58 | €55,623 | €56,640 | +€1,017 | +1.8% |
| Amounts receivable within one year | 40/41 | €21,381 | €23,345 | +€1,964 | +9.2% |
| Trade receivables | 40 | €12,687 | €16,092 | +€3,405 | +26.8% |
| Other amounts receivable | 41 | €8,694 | €7,253 | -€1,441 | -16.6% |
| Cash at bank and in hand | 54/58 | €29,243 | €33,295 | +€4,053 | +13.9% |
| Deferred charges and accrued income | 490/1 | €5,000 | €0 | -€5,000 | -100% |
| Total equity and liabilities | 10/49 | €57,157 | €57,687 | +€530 | +0.9% |
| Equity | 10/15 | €55,758 | €55,325 | -€433 | -0.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,066 | €53,325 | -€5,741 | -9.7% |
| Distributable reserves | 133 | €59,066 | €53,325 | -€5,741 | -9.7% |
| Profit (loss) carried forward | 14 | -€5,308 | €0 | +€5,308 | |
| Amounts payable | 17/49 | €1,399 | €2,363 | +€964 | +68.9% |
| Amounts payable within one year | 42/48 | €1,399 | €2,203 | +€804 | +57.4% |
| Trade debts | 44 | €675 | €19 | -€657 | -97.2% |
| Suppliers | 440/4 | €675 | €19 | -€657 | -97.2% |
| Taxes, remuneration and social security | 45 | €724 | €2,184 | +€1,460 | +202% |
| Taxes | 450/3 | €724 | €2,184 | +€1,460 | +202% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €160 | +€160 | |
| Remuneration, social security and pensions | 62 | €41,694 | €0 | -€41,694 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €487 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €440 | +€314 | +249% |
| Gross operating margin | 9900 | €40,660 | €398 | -€40,262 | -99.0% |
| Operating profit (loss) | 9901 | -€1,647 | -€529 | +€1,117 | +67.9% |
| Financial income | 75/76B | €349 | €483 | +€134 | +38.3% |
| Recurring financial income | 75 | €349 | €483 | +€134 | +38.3% |
| Financial charges | 65/66B | €63 | €215 | +€152 | +242% |
| Recurring financial charges | 65 | €63 | €215 | +€152 | +242% |
| Profit (loss) for the period before taxes | 9903 | -€1,360 | -€261 | +€1,099 | +80.8% |
| Income taxes | 67/77 | €3,948 | €173 | -€3,775 | -95.6% |
| Profit (loss) for the period | 9904 | -€5,308 | -€433 | +€4,874 | +91.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,308 | -€433 | +€4,874 | +91.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.