SPRIET & PREVERT: 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 & PREVERT
Largest movements
- Receivables within one year +€2,748
up €2,748 (+403%), from €682 to €3,430
of which Other amounts receivable: +€3,271
- Cash +€569
up €569 (+375%), from €152 to €721
mainly Net result for the year (+€21,046)
- Profit (loss) carried forward +€21,046
up €21,046 (+77.0%), from -€27,340 to -€6,294
- Other debts -€10,957
no longer reported in 2022 (was €10,957)
- Trade debts -€3,652
no longer reported in 2022 (was €3,652)
- Tax, wage and social debts -€3,120
down €3,120 (-56.4%), from €5,534 to €2,415
of which Remuneration and social security: -€4,719
- Financial income -€8,744
down €8,744 (-99.9%), from €8,750 to €6
of which Non-recurring financial income: -€8,750
- Gross operating margin +€6,981
up €6,981 (+40.8%), from €17,111 to €24,092
- Other operating charges +€2,441
new in 2022: €2,441
- Financial charges -€620
down €620 (-50.4%), from €1,230 to €611
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €863 | €4,181 | +€3,317 | +384% |
| Fixed assets | 21/28 | €30 | €30 | = | 0.0% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €833 | €4,151 | +€3,317 | +398% |
| Amounts receivable within one year | 40/41 | €682 | €3,430 | +€2,748 | +403% |
| Trade receivables | 40 | €682 | €159 | -€522 | -76.7% |
| Other amounts receivable | 41 | - | €3,271 | +€3,271 | |
| Cash at bank and in hand | 54/58 | €152 | €721 | +€569 | +375% |
| Total equity and liabilities | 10/49 | €863 | €4,181 | +€3,317 | +384% |
| Equity | 10/15 | -€19,280 | €1,766 | +€21,046 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,340 | -€6,294 | +€21,046 | +77.0% |
| Amounts payable | 17/49 | €20,144 | €2,415 | -€17,729 | -88.0% |
| Amounts payable within one year | 42/48 | €20,144 | €2,415 | -€17,729 | -88.0% |
| Trade debts | 44 | €3,652 | - | -€3,652 | |
| Suppliers | 440/4 | €3,652 | - | -€3,652 | |
| Taxes, remuneration and social security | 45 | €5,534 | €2,415 | -€3,120 | -56.4% |
| Taxes | 450/3 | €815 | €2,415 | +€1,599 | +196% |
| Remuneration and social security | 454/9 | €4,719 | - | -€4,719 | |
| Other amounts payable | 47/48 | €10,957 | - | -€10,957 | |
| Other operating charges | 640/8 | - | €2,441 | +€2,441 | |
| Gross operating margin | 9900 | €17,111 | €24,092 | +€6,981 | +40.8% |
| Operating profit (loss) | 9901 | €17,111 | €21,651 | +€4,540 | +26.5% |
| Financial income | 75/76B | €8,750 | €6 | -€8,744 | -99.9% |
| Recurring financial income | 75 | €8,750 | €6 | -€8,744 | -99.9% |
| Non-recurring financial income | 76B | €8,750 | - | -€8,750 | |
| Financial charges | 65/66B | €1,230 | €611 | -€620 | -50.4% |
| Recurring financial charges | 65 | €1,230 | €611 | -€620 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €24,631 | €21,046 | -€3,585 | -14.6% |
| Profit (loss) for the period | 9904 | €24,631 | €21,046 | -€3,585 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,631 | €21,046 | -€3,585 | -14.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.