Spriet Solutions: 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 Solutions
Largest movements
- Cash +€96,492
up €96,492 (+228%), from €42,270 to €138,761
mainly Net result for the year (+€99,359) and Current investments (+€50,000)
- Receivables after one year +€54,900
new in 2025: €54,900
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€14,203
down €14,203 (-90.2%), from €15,750 to €1,547
of which Furniture and vehicles: -€12,837
- Receivables within one year +€12,795
up €12,795 (+70.9%), from €18,056 to €30,851
of which Other amounts receivable: +€12,803
- Reserves +€123,318
up €123,318 (+120%), from €103,135 to €226,453
- Profit (loss) carried forward -€23,959
no longer reported in 2025 (was €23,959)
- Gross operating margin -€12,802
down €12,802 (-9.0%), from €142,115 to €129,313
- Depreciation -€6,306
down €6,306 (-82.2%), from €7,672 to €1,366
- Financial income +€1,924
up €1,924 (+2,457%), from €78 to €2,003
- Taxes -€1,896
down €1,896 (-6.3%), from €30,075 to €28,180
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 | €127,717 | €227,049 | +€99,332 | +77.8% |
| Fixed assets | 21/28 | €15,750 | €1,547 | -€14,203 | -90.2% |
| Tangible fixed assets | 22/27 | €15,750 | €1,547 | -€14,203 | -90.2% |
| Plant, machinery and equipment | 23 | €2,913 | €1,547 | -€1,366 | -46.9% |
| Furniture and vehicles | 24 | €12,837 | - | -€12,837 | |
| Current assets | 29/58 | €111,967 | €225,502 | +€113,535 | +101% |
| Amounts receivable after more than one year | 29 | - | €54,900 | +€54,900 | |
| Other amounts receivable | 291 | - | €54,900 | +€54,900 | |
| Amounts receivable within one year | 40/41 | €18,056 | €30,851 | +€12,795 | +70.9% |
| Trade receivables | 40 | €12,948 | €12,941 | -€7 | -0.1% |
| Other amounts receivable | 41 | €5,108 | €17,910 | +€12,803 | +251% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €42,270 | €138,761 | +€96,492 | +228% |
| Deferred charges and accrued income | 490/1 | €1,642 | €990 | -€652 | -39.7% |
| Total equity and liabilities | 10/49 | €127,717 | €227,049 | +€99,332 | +77.8% |
| Equity | 10/15 | €127,194 | €226,553 | +€99,359 | +78.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €103,135 | €226,453 | +€123,318 | +120% |
| Distributable reserves | 133 | €103,135 | €226,453 | +€123,318 | +120% |
| Profit (loss) carried forward | 14 | €23,959 | - | -€23,959 | |
| Amounts payable | 17/49 | €523 | €496 | -€27 | -5.2% |
| Amounts payable within one year | 42/48 | €523 | €496 | -€27 | -5.2% |
| Trade debts | 44 | - | €15 | +€15 | |
| Suppliers | 440/4 | - | €15 | +€15 | |
| Taxes, remuneration and social security | 45 | €523 | €481 | -€42 | -8.1% |
| Taxes | 450/3 | €523 | €481 | -€42 | -8.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,672 | €1,366 | -€6,306 | -82.2% |
| Other operating charges | 640/8 | €1,280 | €572 | -€708 | -55.3% |
| Non-recurring operating charges | 66A | - | €1,680 | +€1,680 | |
| Gross operating margin | 9900 | €142,115 | €129,313 | -€12,802 | -9.0% |
| Operating profit (loss) | 9901 | €133,164 | €125,696 | -€7,468 | -5.6% |
| Financial income | 75/76B | €78 | €2,003 | +€1,924 | +2,457% |
| Recurring financial income | 75 | €78 | €2,003 | +€1,924 | +2,457% |
| Financial charges | 65/66B | €32 | €159 | +€127 | +396% |
| Recurring financial charges | 65 | €32 | €159 | +€127 | +396% |
| Profit (loss) for the period before taxes | 9903 | €133,210 | €127,539 | -€5,671 | -4.3% |
| Income taxes | 67/77 | €30,075 | €28,180 | -€1,896 | -6.3% |
| Profit (loss) for the period | 9904 | €103,135 | €99,359 | -€3,776 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €103,135 | €99,359 | -€3,776 | -3.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.