SPRIET CONSULTING: 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.
SPRIET CONSULTING
Largest movements
- Receivables within one year +€630,924
up €630,924 (+116%), from €543,678 to €1.2m
of which Other amounts receivable: +€630,924
- Cash +€338,863
up €338,863 (+16.7%), from €2.0m to €2.4m
mainly Net result for the year (+€973,777) and Tax, wage and social debts (+€128,217)
- Current investments +€75,627
up €75,627 (+4.7%), from €1.6m to €1.7m
- Reserves +€973,777
up €973,777 (+24.6%), from €4.0m to €4.9m
- Tax, wage and social debts +€128,217
up €128,217 (+143%), from €89,439 to €217,657
- Other debts -€72,916
down €72,916 (-53.3%), from €136,834 to €63,918
- Gross operating margin +€373,141
up €373,141 (+61.0%), from €611,451 to €984,591
- Financial income +€335,215
up €335,215 (+550%), from €60,937 to €396,152
- Taxes +€186,755
up €186,755 (+90.9%), from €205,448 to €392,203
- Financial charges +€23,073
up €23,073, from -€9,668 to €13,404
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 | €4,212,517 | €5,241,583 | +€1.0m | +24.4% |
| Fixed assets | 21/28 | €15,106 | €0 | -€15,106 | -100% |
| Tangible fixed assets | 22/27 | €15,106 | €0 | -€15,106 | -100% |
| Furniture and vehicles | 24 | €15,106 | €0 | -€15,106 | -100% |
| Current assets | 29/58 | €4,197,411 | €5,241,583 | +€1.0m | +24.9% |
| Amounts receivable within one year | 40/41 | €543,678 | €1,174,603 | +€630,924 | +116% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €543,678 | €1,174,603 | +€630,924 | +116% |
| Current investments | 50/53 | €1,624,373 | €1,700,000 | +€75,627 | +4.7% |
| Cash at bank and in hand | 54/58 | €2,026,299 | €2,365,162 | +€338,863 | +16.7% |
| Deferred charges and accrued income | 490/1 | €3,061 | €1,818 | -€1,243 | -40.6% |
| Total equity and liabilities | 10/49 | €4,212,517 | €5,241,583 | +€1.0m | +24.4% |
| Equity | 10/15 | €3,973,962 | €4,947,739 | +€973,777 | +24.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,951,200 | €4,924,978 | +€973,777 | +24.6% |
| Distributable reserves | 133 | €3,951,200 | €4,924,978 | +€973,777 | +24.6% |
| Profit (loss) carried forward | 14 | €4,169 | €4,169 | = | 0.0% |
| Amounts payable | 17/49 | €238,555 | €293,844 | +€55,289 | +23.2% |
| Amounts payable within one year | 42/48 | €226,621 | €285,105 | +€58,484 | +25.8% |
| Trade debts | 44 | €348 | €3,530 | +€3,182 | +915% |
| Suppliers | 440/4 | €348 | €3,530 | +€3,182 | +915% |
| Taxes, remuneration and social security | 45 | €89,439 | €217,657 | +€128,217 | +143% |
| Taxes | 450/3 | €89,439 | €217,657 | +€128,217 | +143% |
| Other amounts payable | 47/48 | €136,834 | €63,918 | -€72,916 | -53.3% |
| Accrued charges and deferred income | 492/3 | €11,934 | €8,739 | -€3,195 | -26.8% |
| Non-recurring operating income | 76A | - | €34,394 | +€34,394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,588 | €0 | -€7,588 | -100% |
| Other operating charges | 640/8 | €1,370 | €1,358 | -€12 | -0.8% |
| Gross operating margin | 9900 | €611,451 | €984,591 | +€373,141 | +61.0% |
| Operating profit (loss) | 9901 | €602,493 | €983,233 | +€380,741 | +63.2% |
| Financial income | 75/76B | €60,937 | €396,152 | +€335,215 | +550% |
| Recurring financial income | 75 | €60,937 | €396,152 | +€335,215 | +550% |
| Financial charges | 65/66B | -€9,668 | €13,404 | +€23,073 | |
| Recurring financial charges | 65 | -€9,668 | €13,404 | +€23,073 | |
| Profit (loss) for the period before taxes | 9903 | €673,098 | €1,365,980 | +€692,883 | +103% |
| Income taxes | 67/77 | €205,448 | €392,203 | +€186,755 | +90.9% |
| Profit (loss) for the period | 9904 | €467,650 | €973,777 | +€506,127 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €467,650 | €973,777 | +€506,127 | +108% |
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.