SPRIET DEVELOPMENT: what changed
Two fiscal 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 DEVELOPMENT
Largest movements
- Tangible fixed assets -€40,555
down €40,555 (-19.2%), from €211,235 to €170,680
of which Land and buildings: -€38,100
- Receivables within one year -€16,163
down €16,163 (-28.3%), from €57,132 to €40,969
of which Trade receivables: -€15,333
- Profit (loss) carried forward -€33,738
down €33,738 (-162.3%), from -€20,791 to -€54,529
- Debts after one year -€21,272
down €21,272 (-45.3%), from €46,986 to €25,714
- Other debts +€5,504
up €5,504 (+3.2%), from €171,539 to €177,043
- Trade debts -€5,215
down €5,215 (-96.2%), from €5,421 to €205
- Tax, wage and social debts -€3,039
down €3,039 (-19.1%), from €15,880 to €12,841
of which Remuneration and social security: -€1,602
- Gross operating margin -€4,647
down €4,647 (-20.9%), from €22,266 to €17,619
- Financial charges -€1,071
down €1,071 (-25.7%), from €4,165 to €3,094
- Other operating charges +€393
up €393 (+11.3%), from €3,483 to €3,877
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.
Cash bridge derived
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 | €279,533 | €221,574 | -€57,959 | -20.7% |
| Fixed assets | 21/28 | €211,360 | €170,680 | -€40,680 | -19.2% |
| Intangible fixed assets | 21 | €125 | €0 | -€125 | -100.0% |
| Tangible fixed assets | 22/27 | €211,235 | €170,680 | -€40,555 | -19.2% |
| Land and buildings | 22 | €198,607 | €160,507 | -€38,100 | -19.2% |
| Plant, machinery and equipment | 23 | €6,654 | €5,925 | -€729 | -11.0% |
| Furniture and vehicles | 24 | €5,974 | €4,247 | -€1,727 | -28.9% |
| Current assets | 29/58 | €68,173 | €50,894 | -€17,278 | -25.3% |
| Amounts receivable within one year | 40/41 | €57,132 | €40,969 | -€16,163 | -28.3% |
| Trade receivables | 40 | €56,302 | €40,969 | -€15,333 | -27.2% |
| Other amounts receivable | 41 | €830 | €0 | -€830 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,819 | €4,821 | -€997 | -17.1% |
| Deferred charges and accrued income | 490/1 | €5,222 | €5,104 | -€118 | -2.3% |
| Total equity and liabilities | 10/49 | €279,533 | €221,574 | -€57,959 | -20.7% |
| Equity | 10/15 | €18,237 | -€15,501 | -€33,738 | |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €31,423 | €31,423 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €4,638 | €4,638 | = | 0.0% |
| Distributable reserves | 133 | €26,784 | €26,784 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,791 | -€54,529 | -€33,738 | -162.3% |
| Amounts payable | 17/49 | €261,295 | €237,075 | -€24,220 | -9.3% |
| Amounts payable after more than one year | 17 | €46,986 | €25,714 | -€21,272 | -45.3% |
| Financial debts | 170/4 | €46,986 | €25,714 | -€21,272 | -45.3% |
| Amounts payable within one year | 42/48 | €214,310 | €211,361 | -€2,949 | -1.4% |
| Current portion of amounts payable after more than one year | 42 | €21,470 | €21,272 | -€198 | -0.9% |
| Trade debts | 44 | €5,421 | €205 | -€5,215 | -96.2% |
| Suppliers | 440/4 | €5,421 | €205 | -€5,215 | -96.2% |
| Taxes, remuneration and social security | 45 | €15,880 | €12,841 | -€3,039 | -19.1% |
| Taxes | 450/3 | €13,135 | €11,699 | -€1,437 | -10.9% |
| Remuneration and social security | 454/9 | €2,745 | €1,142 | -€1,602 | -58.4% |
| Other amounts payable | 47/48 | €171,539 | €177,043 | +€5,504 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,502 | €43,692 | +€190 | +0.4% |
| Other operating charges | 640/8 | €3,483 | €3,877 | +€393 | +11.3% |
| Gross operating margin | 9900 | €22,266 | €17,619 | -€4,647 | -20.9% |
| Operating profit (loss) | 9901 | -€24,720 | -€29,950 | -€5,230 | -21.2% |
| Financial income | 75/76B | €12 | €26 | +€14 | +121.4% |
| Recurring financial income | 75 | €12 | €26 | +€14 | +121.4% |
| Financial charges | 65/66B | €4,165 | €3,094 | -€1,071 | -25.7% |
| Recurring financial charges | 65 | €4,165 | €3,094 | -€1,071 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€28,874 | -€33,018 | -€4,145 | -14.4% |
| Income taxes | 67/77 | €694 | €720 | +€25 | +3.6% |
| Profit (loss) for the period | 9904 | -€29,568 | -€33,738 | -€4,170 | -14.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,568 | -€33,738 | -€4,170 | -14.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.