SPRIET-DECLERCK: what changed
What changed
SPRIET-DECLERCK
NACE 49.410, Freight transport by road
filed annual accounts (NBB)
Net result for the year
€334,073
2024 · €209,605+€124,469
Equity
€1.7m
2024 · €1.4m+€332,258
Cash
€788,260
2024 · €648,618+€139,642
Balance sheet total
€1.9m
2024 · €1.7m+€255,678
Largest movements
Assets
- Cash +€139,642
up €139,642 (+21.5%), from €648,618 to €788,260
mainly Net result for the year (+€334,073) and Depreciation (+€123,557)
- Current investments +€100,700
up €100,700 (+36.1%), from €278,883 to €379,582
Equity and liabilities
- Reserves +€334,073
up €334,073 (+24.6%), from €1.4m to €1.7m
of which Distributable reserves: +€207,773
- Trade debts -€38,151
down €38,151 (-100%), from €38,151 to €0
- Debts after one year -€35,000
down €35,000 (-24.5%), from €142,916 to €107,916
Income statement
- Gross operating margin +€82,108
up €82,108 (+14.9%), from €552,588 to €634,696
- Depreciation -€61,316
down €61,316 (-33.2%), from €184,873 to €123,557
- Financial income +€51,751
up €51,751 (+454%), from €11,403 to €63,154
- Taxes +€46,248
up €46,248 (+54.6%), from €84,634 to €130,882
- Staff costs +€15,899
up €15,899 (+19.5%), from €81,593 to €97,491
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
€209,605
Gross operating margin
+€82,108
Staff costs
-€15,899
Depreciation
+€61,316
Other operating charges
-€1,446
Other operating items
-€2,015
Financial income
+€51,751
Financial charges
+€356
Taxes
-€46,248
Deferred taxes and other
-€5,454
Result 2025
€334,073
raises the resultlowers the resultnot broken down further in the accounts
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
+€418,452
Investment
-€227,978
Financing
-€50,832
Cash 2024
€648,618
From operations (derived)
+€418,452
Net result for the year
+€334,073
Depreciation
+€123,557
Receivables within one year
-€9,455
Deferred charges and accrued income
-€2,160
Trade debts
-€38,151
Tax, wage and social debts
+€10,588
Investment (derived)
-€227,978
Investment in fixed assets (net)
-€127,278
Current investments
-€100,700
Financing
-€50,832
Debts after one year
-€35,000
Current portion of long-term debt
-€14,017
Contributions, distributions and other
-€1,815
Cash 2025
€788,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,662,508 | €1,918,185 | +€255,678 | +15.4% |
| Fixed assets | 21/28 | €541,486 | €545,207 | +€3,721 | +0.7% |
| Tangible fixed assets | 22/27 | €540,596 | €544,118 | +€3,522 | +0.7% |
| Land and buildings | 22 | €336,201 | €323,853 | -€12,349 | -3.7% |
| Plant, machinery and equipment | 23 | €28,680 | €21,812 | -€6,868 | -23.9% |
| Furniture and vehicles | 24 | €160,888 | €198,454 | +€37,566 | +23.3% |
| Leasing and similar rights | 25 | €14,827 | €0 | -€14,827 | -100% |
| Financial fixed assets | 28 | €890 | €1,089 | +€199 | +22.4% |
| Current assets | 29/58 | €1,121,022 | €1,372,978 | +€251,956 | +22.5% |
| Amounts receivable within one year | 40/41 | €192,641 | €202,097 | +€9,455 | +4.9% |
| Trade receivables | 40 | €186,596 | €180,926 | -€5,670 | -3.0% |
| Other amounts receivable | 41 | €6,045 | €21,171 | +€15,125 | +250% |
| Current investments | 50/53 | €278,883 | €379,582 | +€100,700 | +36.1% |
| Cash at bank and in hand | 54/58 | €648,618 | €788,260 | +€139,642 | +21.5% |
| Deferred charges and accrued income | 490/1 | €879 | €3,039 | +€2,160 | +246% |
| Total equity and liabilities | 10/49 | €1,662,508 | €1,918,185 | +€255,678 | +15.4% |
| Equity | 10/15 | €1,381,357 | €1,713,615 | +€332,258 | +24.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,359,542 | €1,693,615 | +€334,073 | +24.6% |
| Tax-exempt reserves | 132 | €128,550 | €254,850 | +€126,300 | +98.2% |
| Distributable reserves | 133 | €1,230,992 | €1,438,765 | +€207,773 | +16.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Investment grants | 15 | €1,815 | €0 | -€1,815 | -100% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €281,151 | €204,570 | -€76,580 | -27.2% |
| Amounts payable after more than one year | 17 | €142,916 | €107,916 | -€35,000 | -24.5% |
| Financial debts | 170/4 | €142,916 | €107,916 | -€35,000 | -24.5% |
| Amounts payable within one year | 42/48 | €138,234 | €96,654 | -€41,580 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €49,017 | €35,000 | -€14,017 | -28.6% |
| Trade debts | 44 | €38,151 | €0 | -€38,151 | -100% |
| Suppliers | 440/4 | €38,151 | €0 | -€38,151 | -100% |
| Taxes, remuneration and social security | 45 | €51,066 | €61,654 | +€10,588 | +20.7% |
| Taxes | 450/3 | €45,247 | €55,491 | +€10,244 | +22.6% |
| Remuneration and social security | 454/9 | €5,819 | €6,163 | +€344 | +5.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | €81,593 | €97,491 | +€15,899 | +19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €184,873 | €123,557 | -€61,316 | -33.2% |
| Other operating charges | 640/8 | €4,257 | €5,703 | +€1,446 | +34.0% |
| Non-recurring operating charges | 66A | - | €2,015 | +€2,015 | |
| Gross operating margin | 9900 | €552,588 | €634,696 | +€82,108 | +14.9% |
| Operating profit (loss) | 9901 | €281,866 | €405,930 | +€124,064 | +44.0% |
| Financial income | 75/76B | €11,403 | €63,154 | +€51,751 | +454% |
| Recurring financial income | 75 | €11,403 | €63,154 | +€51,751 | +454% |
| Financial charges | 65/66B | €4,485 | €4,129 | -€356 | -7.9% |
| Recurring financial charges | 65 | €4,485 | €4,129 | -€356 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €288,784 | €464,955 | +€176,171 | +61.0% |
| Transfer from deferred taxes | 780 | €5,454 | €0 | -€5,454 | -100% |
| Income taxes | 67/77 | €84,634 | €130,882 | +€46,248 | +54.6% |
| Profit (loss) for the period | 9904 | €209,605 | €334,073 | +€124,469 | +59.4% |
| Transfer from tax-exempt reserves | 789 | €16,361 | €0 | -€16,361 | -100% |
| Transfer to tax-exempt reserves | 689 | - | €126,300 | +€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €225,966 | €207,773 | -€18,193 | -8.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.