SPREUTEL Brigitte: 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.
SPREUTEL Brigitte
Largest movements
- Receivables within one year +€24,339
new in 2026: €24,339
of which Other amounts receivable: +€16,697
- Cash -€9,616
down €9,616 (-6.9%), from €140,098 to €130,482
mainly Contributions, distributions and other (-€57,461) and Receivables within one year (-€24,339)
- Deferred charges and accrued income -€9,613
down €9,613 (-98.5%), from €9,756 to €143
- Other debts +€40,615
up €40,615 (+241%), from €16,846 to €57,461
- Reserves -€36,454
down €36,454 (-35.3%), from €103,182 to €66,727
of which Distributable reserves: -€36,454
- Gross operating margin -€1,928
down €1,928 (-5.5%), from €35,264 to €33,336
- Financial charges -€1,159
down €1,159 (-76.8%), from €1,509 to €350
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €153,883 | €158,284 | +€4,401 | +2.9% |
| Fixed assets | 21/28 | €4,029 | €3,320 | -€709 | -17.6% |
| Tangible fixed assets | 22/27 | €4,029 | €3,320 | -€709 | -17.6% |
| Furniture and vehicles | 24 | €806 | €467 | -€339 | -42.0% |
| Other tangible fixed assets | 26 | €3,223 | €2,852 | -€370 | -11.5% |
| Current assets | 29/58 | €149,854 | €154,965 | +€5,111 | +3.4% |
| Amounts receivable within one year | 40/41 | - | €24,339 | +€24,339 | |
| Trade receivables | 40 | - | €7,643 | +€7,643 | |
| Other amounts receivable | 41 | - | €16,697 | +€16,697 | |
| Cash at bank and in hand | 54/58 | €140,098 | €130,482 | -€9,616 | -6.9% |
| Deferred charges and accrued income | 490/1 | €9,756 | €143 | -€9,613 | -98.5% |
| Total equity and liabilities | 10/49 | €153,883 | €158,284 | +€4,401 | +2.9% |
| Equity | 10/15 | €135,487 | €99,033 | -€36,454 | -26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €103,182 | €66,727 | -€36,454 | -35.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €101,322 | €64,867 | -€36,454 | -36.0% |
| Profit (loss) carried forward | 14 | €13,705 | €13,705 | = | 0.0% |
| Amounts payable | 17/49 | €18,396 | €59,252 | +€40,855 | +222% |
| Amounts payable within one year | 42/48 | €17,219 | €59,220 | +€42,001 | +244% |
| Trade debts | 44 | €103 | €67 | -€36 | -34.7% |
| Suppliers | 440/4 | €103 | €67 | -€36 | -34.7% |
| Taxes, remuneration and social security | 45 | €270 | €1,692 | +€1,421 | +526% |
| Taxes | 450/3 | €270 | €1,692 | +€1,421 | +526% |
| Other amounts payable | 47/48 | €16,846 | €57,461 | +€40,615 | +241% |
| Accrued charges and deferred income | 492/3 | €1,177 | €32 | -€1,145 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €581 | €709 | +€128 | +22.1% |
| Other operating charges | 640/8 | €1,027 | €721 | -€306 | -29.8% |
| Gross operating margin | 9900 | €35,264 | €33,336 | -€1,928 | -5.5% |
| Operating profit (loss) | 9901 | €33,656 | €31,906 | -€1,750 | -5.2% |
| Financial income | 75/76B | - | €143 | +€143 | |
| Recurring financial income | 75 | - | €143 | +€143 | |
| Financial charges | 65/66B | €1,509 | €350 | -€1,159 | -76.8% |
| Recurring financial charges | 65 | €1,509 | €350 | -€1,159 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €32,147 | €31,698 | -€448 | -1.4% |
| Income taxes | 67/77 | €10,770 | €10,692 | -€79 | -0.7% |
| Profit (loss) for the period | 9904 | €21,377 | €21,007 | -€370 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,377 | €21,007 | -€370 | -1.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.