SPRIET MANAGEMENT SERVICES: 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 MANAGEMENT SERVICES
Largest movements
- Cash +€728,377
up €728,377 (+11,151%), from €6,532 to €734,909
mainly Net result for the year (+€818,837) and Tax, wage and social debts (+€60,044)
- Receivables within one year +€156,787
up €156,787 (+248%), from €63,095 to €219,882
of which Trade receivables: +€94,028
- Reserves +€818,837
up €818,837 (+74.9%), from €1.1m to €1.9m
- Financial income +€610,151
up €610,151, from €0 to €610,151
- Gross operating margin +€247,056
up €247,056 (+100%), from €246,336 to €493,392
- Taxes +€137,397
up €137,397 (+292%), from €47,082 to €184,479
- Financial charges -€5,036
down €5,036 (-7.3%), from €68,975 to €63,940
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 | €5,581,168 | €6,454,981 | +€873,813 | +15.7% |
| Fixed assets | 21/28 | €5,508,566 | €5,497,759 | -€10,807 | -0.2% |
| Tangible fixed assets | 22/27 | €508,521 | €497,714 | -€10,807 | -2.1% |
| Land and buildings | 22 | €462,870 | €462,870 | = | 0.0% |
| Furniture and vehicles | 24 | €45,651 | €34,844 | -€10,807 | -23.7% |
| Financial fixed assets | 28 | €5,000,045 | €5,000,045 | = | 0.0% |
| Current assets | 29/58 | €72,601 | €957,221 | +€884,620 | +1,218% |
| Amounts receivable within one year | 40/41 | €63,095 | €219,882 | +€156,787 | +248% |
| Trade receivables | 40 | €43,445 | €137,473 | +€94,028 | +216% |
| Other amounts receivable | 41 | €19,650 | €82,409 | +€62,759 | +319% |
| Cash at bank and in hand | 54/58 | €6,532 | €734,909 | +€728,377 | +11,151% |
| Deferred charges and accrued income | 490/1 | €2,974 | €2,431 | -€543 | -18.3% |
| Total equity and liabilities | 10/49 | €5,581,168 | €6,454,981 | +€873,813 | +15.7% |
| Equity | 10/15 | €5,252,765 | €6,071,602 | +€818,837 | +15.6% |
| Contributions | 10/11 | €3,626,072 | €3,626,072 | = | 0.0% |
| Reserves | 13 | €1,093,911 | €1,912,748 | +€818,837 | +74.9% |
| Distributable reserves | 133 | €1,093,911 | €1,912,748 | +€818,837 | +74.9% |
| Profit (loss) carried forward | 14 | €532,782 | €532,782 | = | 0.0% |
| Provisions and deferred taxes | 16 | €37,705 | €37,705 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €37,705 | €37,705 | = | 0.0% |
| Pensions and similar obligations | 160 | €37,705 | €37,705 | = | 0.0% |
| Amounts payable | 17/49 | €290,697 | €345,673 | +€54,976 | +18.9% |
| Amounts payable after more than one year | 17 | €269,320 | €269,320 | = | 0.0% |
| Financial debts | 170/4 | €269,320 | €269,320 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,377 | €76,353 | +€54,976 | +257% |
| Trade debts | 44 | €0 | €483 | +€483 | |
| Suppliers | 440/4 | €0 | €483 | +€483 | |
| Taxes, remuneration and social security | 45 | €8,421 | €68,465 | +€60,044 | +713% |
| Taxes | 450/3 | €4,872 | €68,465 | +€63,593 | +1,305% |
| Remuneration and social security | 454/9 | €3,549 | €0 | -€3,549 | -100% |
| Other amounts payable | 47/48 | €12,956 | €7,406 | -€5,551 | -42.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,384 | €10,807 | +€2,423 | +28.9% |
| Other operating charges | 640/8 | €24,611 | €25,480 | +€870 | +3.5% |
| Gross operating margin | 9900 | €246,336 | €493,392 | +€247,056 | +100% |
| Operating profit (loss) | 9901 | €213,341 | €457,105 | +€243,763 | +114% |
| Financial income | 75/76B | €0 | €610,151 | +€610,151 | |
| Recurring financial income | 75 | €0 | €610,151 | +€610,151 | |
| Financial charges | 65/66B | €68,975 | €63,940 | -€5,036 | -7.3% |
| Recurring financial charges | 65 | €68,975 | €63,940 | -€5,036 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €144,366 | €1,003,316 | +€858,950 | +595% |
| Income taxes | 67/77 | €47,082 | €184,479 | +€137,397 | +292% |
| Profit (loss) for the period | 9904 | €97,284 | €818,837 | +€721,553 | +742% |
| Profit (loss) for the period to be appropriated | 9905 | €97,284 | €818,837 | +€721,553 | +742% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.