SPRIET & FILS: 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 & FILS
Largest movements
- Stocks and contracts -€130,570
no longer reported in 2024 (was €130,570)
- Cash -€4,989
down €4,989 (-34.2%), from €14,572 to €9,583
mainly Net result for the year (-€201,958) and Trade debts (-€51,300)
- Tangible fixed assets -€4,568
down €4,568 (-16.5%), from €27,634 to €23,066
of which Land and buildings: -€4,136
- Profit (loss) carried forward -€201,958
down €201,958 (-103%), from -€196,606 to -€398,564
- Other debts +€103,341
up €103,341 (+46.5%), from €222,272 to €325,613
- Trade debts -€51,300
down €51,300 (-45.6%), from €112,608 to €61,308
- Tax, wage and social debts +€8,267
up €8,267 (+10.7%), from €76,925 to €85,192
of which Remuneration and social security: +€9,121
- Write-downs +€130,570
new in 2024: €130,570
- Gross operating margin -€24,609
down €24,609, from €5,727 to -€18,882
- Depreciation -€4,818
down €4,818 (-51.3%), from €9,385 to €4,568
- Financial charges -€934
down €934 (-49.9%), from €1,872 to €939
- Other operating charges -€630
down €630 (-27.2%), from €2,317 to €1,686
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €302,325 | €160,675 | -€141,650 | -46.9% |
| Fixed assets | 21/28 | €27,634 | €23,066 | -€4,568 | -16.5% |
| Tangible fixed assets | 22/27 | €27,634 | €23,066 | -€4,568 | -16.5% |
| Land and buildings | 22 | €27,202 | €23,066 | -€4,136 | -15.2% |
| Plant, machinery and equipment | 23 | €432 | €0 | -€432 | -100.0% |
| Current assets | 29/58 | €274,691 | €137,609 | -€137,082 | -49.9% |
| Stocks and contracts in progress | 3 | €130,570 | - | -€130,570 | |
| Stocks | 30/36 | €130,570 | - | -€130,570 | |
| Amounts receivable within one year | 40/41 | €127,728 | €126,472 | -€1,256 | -1.0% |
| Trade receivables | 40 | €126,262 | €125,954 | -€309 | -0.2% |
| Other amounts receivable | 41 | €1,466 | €519 | -€947 | -64.6% |
| Cash at bank and in hand | 54/58 | €14,572 | €9,583 | -€4,989 | -34.2% |
| Deferred charges and accrued income | 490/1 | €1,821 | €1,553 | -€268 | -14.7% |
| Total equity and liabilities | 10/49 | €302,325 | €160,675 | -€141,650 | -46.9% |
| Equity | 10/15 | -€109,481 | -€311,439 | -€201,958 | -184% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €25,126 | €25,126 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,426 | €1,426 | = | 0.0% |
| Legal reserve | 130 | €1,426 | €1,426 | = | 0.0% |
| Distributable reserves | 133 | €23,700 | €23,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€196,606 | -€398,564 | -€201,958 | -103% |
| Amounts payable | 17/49 | €411,805 | €472,113 | +€60,308 | +14.6% |
| Amounts payable within one year | 42/48 | €411,805 | €472,113 | +€60,308 | +14.6% |
| Trade debts | 44 | €112,608 | €61,308 | -€51,300 | -45.6% |
| Suppliers | 440/4 | €112,608 | €61,308 | -€51,300 | -45.6% |
| Taxes, remuneration and social security | 45 | €76,925 | €85,192 | +€8,267 | +10.7% |
| Taxes | 450/3 | €1,822 | €967 | -€855 | -46.9% |
| Remuneration and social security | 454/9 | €75,103 | €84,225 | +€9,121 | +12.1% |
| Other amounts payable | 47/48 | €222,272 | €325,613 | +€103,341 | +46.5% |
| Remuneration, social security and pensions | 62 | €45,483 | €45,037 | -€446 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,385 | €4,568 | -€4,818 | -51.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €130,570 | +€130,570 | |
| Other operating charges | 640/8 | €2,317 | €1,686 | -€630 | -27.2% |
| Gross operating margin | 9900 | €5,727 | -€18,882 | -€24,609 | |
| Operating profit (loss) | 9901 | -€51,458 | -€200,743 | -€149,285 | -290% |
| Financial income | 75/76B | €376 | €1 | -€376 | -99.8% |
| Recurring financial income | 75 | €376 | €1 | -€376 | -99.8% |
| Financial charges | 65/66B | €1,872 | €939 | -€934 | -49.9% |
| Recurring financial charges | 65 | €1,872 | €939 | -€934 | -49.9% |
| Profit (loss) for the period before taxes | 9903 | -€52,954 | -€201,681 | -€148,726 | -281% |
| Income taxes | 67/77 | €272 | €277 | +€5 | +1.8% |
| Profit (loss) for the period | 9904 | -€53,226 | -€201,958 | -€148,731 | -279% |
| Profit (loss) for the period to be appropriated | 9905 | -€53,226 | -€201,958 | -€148,731 | -279% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.