SPRIET LOGISTICS: 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 LOGISTICS
Largest movements
- Receivables within one year -€290,892
down €290,892 (-47.3%), from €614,778 to €323,885
of which Other amounts receivable: -€399,547
- Cash +€235,990
up €235,990 (+1,043%), from €22,622 to €258,613
mainly Receivables within one year (+€290,892) and Net result for the year (+€96,470)
- Tangible fixed assets +€83,575
up €83,575 (+1,735%), from €4,816 to €88,391
- Deferred charges and accrued income -€11,956
down €11,956 (-31.9%), from €37,453 to €25,498
- Tax, wage and social debts +€44,586
up €44,586 (+187%), from €23,871 to €68,457
of which Taxes: +€41,585
- Other debts -€38,973
down €38,973 (-100%), from €38,973 to €0
- Reserves +€10,514
up €10,514 (+2.0%), from €528,786 to €539,299
of which Distributable reserves: +€10,514
- Gross operating margin +€110,296
up €110,296 (+32.0%), from €344,296 to €454,591
- Staff costs +€36,425
up €36,425 (+16.3%), from €223,524 to €259,949
- Other operating charges +€33,410
up €33,410 (+1,199%), from €2,786 to €36,196
- Taxes +€12,605
up €12,605 (+36.4%), from €34,617 to €47,222
- Depreciation +€6,548
up €6,548 (+91.2%), from €7,177 to €13,725
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €680,645 | €697,362 | +€16,717 | +2.5% |
| Fixed assets | 21/28 | €5,791 | €89,366 | +€83,575 | +1,443% |
| Tangible fixed assets | 22/27 | €4,816 | €88,391 | +€83,575 | +1,735% |
| Furniture and vehicles | 24 | €4,816 | €88,391 | +€83,575 | +1,735% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €674,854 | €607,996 | -€66,858 | -9.9% |
| Amounts receivable within one year | 40/41 | €614,778 | €323,885 | -€290,892 | -47.3% |
| Trade receivables | 40 | €213,249 | €321,903 | +€108,655 | +51.0% |
| Other amounts receivable | 41 | €401,529 | €1,982 | -€399,547 | -99.5% |
| Cash at bank and in hand | 54/58 | €22,622 | €258,613 | +€235,990 | +1,043% |
| Deferred charges and accrued income | 490/1 | €37,453 | €25,498 | -€11,956 | -31.9% |
| Total equity and liabilities | 10/49 | €680,645 | €697,362 | +€16,717 | +2.5% |
| Equity | 10/15 | €580,134 | €590,648 | +€10,514 | +1.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €528,786 | €539,299 | +€10,514 | +2.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €510,036 | €520,549 | +€10,514 | +2.1% |
| Profit (loss) carried forward | 14 | €21,349 | €21,349 | = | 0.0% |
| Amounts payable | 17/49 | €100,511 | €106,715 | +€6,203 | +6.2% |
| Amounts payable within one year | 42/48 | €100,511 | €106,715 | +€6,203 | +6.2% |
| Trade debts | 44 | €37,667 | €38,258 | +€591 | +1.6% |
| Suppliers | 440/4 | €37,667 | €38,258 | +€591 | +1.6% |
| Taxes, remuneration and social security | 45 | €23,871 | €68,457 | +€44,586 | +187% |
| Taxes | 450/3 | €5,024 | €46,609 | +€41,585 | +828% |
| Remuneration and social security | 454/9 | €18,847 | €21,848 | +€3,001 | +15.9% |
| Other amounts payable | 47/48 | €38,973 | €0 | -€38,973 | -100% |
| Remuneration, social security and pensions | 62 | €223,524 | €259,949 | +€36,425 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,177 | €13,725 | +€6,548 | +91.2% |
| Other operating charges | 640/8 | €2,786 | €36,196 | +€33,410 | +1,199% |
| Gross operating margin | 9900 | €344,296 | €454,591 | +€110,296 | +32.0% |
| Operating profit (loss) | 9901 | €110,809 | €144,722 | +€33,913 | +30.6% |
| Financial income | 75/76B | €14 | €0 | -€14 | -100% |
| Recurring financial income | 75 | €14 | €0 | -€14 | -100% |
| Financial charges | 65/66B | €3,490 | €1,029 | -€2,460 | -70.5% |
| Recurring financial charges | 65 | €3,490 | €1,029 | -€2,460 | -70.5% |
| Profit (loss) for the period before taxes | 9903 | €107,333 | €143,693 | +€36,359 | +33.9% |
| Income taxes | 67/77 | €34,617 | €47,222 | +€12,605 | +36.4% |
| Profit (loss) for the period | 9904 | €72,716 | €96,470 | +€23,755 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €72,716 | €96,470 | +€23,755 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.