SPREUTELS DANIEL: 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.
SPREUTELS DANIEL
Largest movements
- Receivables within one year -€5,368
down €5,368 (-60.5%), from €8,877 to €3,509
of which Other amounts receivable: -€3,298
- Deferred charges and accrued income -€2,940
down €2,940 (-61.2%), from €4,804 to €1,864
- Stocks and contracts +€1,310
new in 2025: €1,310
- Trade debts -€11,223
down €11,223 (-94.6%), from €11,865 to €643
- Other debts +€3,445
up €3,445 (+1,284%), from €268 to €3,713
- Tax, wage and social debts +€448
new in 2025: €448
- Other operating charges +€77
up €77 (+4.2%), from €1,832 to €1,908
- Gross operating margin -€54
down €54 (-1.2%), from €4,435 to €4,381
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 | €41,440 | €34,308 | -€7,132 | -17.2% |
| Fixed assets | 21/28 | €1,976 | €1,846 | -€130 | -6.6% |
| Tangible fixed assets | 22/27 | €403 | €273 | -€130 | -32.3% |
| Plant, machinery and equipment | 23 | €403 | €273 | -€130 | -32.3% |
| Financial fixed assets | 28 | €1,573 | €1,573 | = | 0.0% |
| Current assets | 29/58 | €39,464 | €32,462 | -€7,002 | -17.7% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | - | €1,310 | +€1,310 | |
| Contracts in progress | 37 | - | €1,310 | +€1,310 | |
| Amounts receivable within one year | 40/41 | €8,877 | €3,509 | -€5,368 | -60.5% |
| Trade receivables | 40 | €5,206 | €3,136 | -€2,070 | -39.8% |
| Other amounts receivable | 41 | €3,671 | €374 | -€3,298 | -89.8% |
| Cash at bank and in hand | 54/58 | €783 | €779 | -€4 | -0.5% |
| Deferred charges and accrued income | 490/1 | €4,804 | €1,864 | -€2,940 | -61.2% |
| Total equity and liabilities | 10/49 | €41,440 | €34,308 | -€7,132 | -17.2% |
| Equity | 10/15 | €29,306 | €29,504 | +€198 | +0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,301 | €20,301 | = | 0.0% |
| Distributable reserves | 133 | €20,301 | €20,301 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,595 | -€9,397 | +€198 | +2.1% |
| Amounts payable | 17/49 | €12,134 | €4,804 | -€7,330 | -60.4% |
| Amounts payable within one year | 42/48 | €12,134 | €4,804 | -€7,330 | -60.4% |
| Trade debts | 44 | €11,865 | €643 | -€11,223 | -94.6% |
| Suppliers | 440/4 | €11,865 | €643 | -€11,223 | -94.6% |
| Taxes, remuneration and social security | 45 | - | €448 | +€448 | |
| Taxes | 450/3 | - | €448 | +€448 | |
| Other amounts payable | 47/48 | €268 | €3,713 | +€3,445 | +1,284% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €130 | €130 | = | 0.0% |
| Other operating charges | 640/8 | €1,832 | €1,908 | +€77 | +4.2% |
| Gross operating margin | 9900 | €4,435 | €4,381 | -€54 | -1.2% |
| Operating profit (loss) | 9901 | €2,473 | €2,343 | -€131 | -5.3% |
| Financial income | 75/76B | €708 | €708 | -€0 | 0.0% |
| Recurring financial income | 75 | €708 | €708 | -€0 | 0.0% |
| Financial charges | 65/66B | €44 | €40 | -€3 | -7.1% |
| Recurring financial charges | 65 | €44 | €40 | -€3 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €3,138 | €3,010 | -€128 | -4.1% |
| Income taxes | 67/77 | €2,811 | €2,812 | +€2 | +0.1% |
| Profit (loss) for the period | 9904 | €327 | €198 | -€129 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €327 | €198 | -€129 | -39.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.