SPRIET - VAN DAELE: 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 - VAN DAELE
Largest movements
- Cash +€95,918
up €95,918 (+56.1%), from €170,833 to €266,752
mainly Net result for the year (+€82,817) and Receivables within one year (+€65,635)
- Receivables within one year -€65,635
down €65,635 (-53.3%), from €123,123 to €57,488
- Intangible fixed assets -€11,750
down €11,750 (-18.9%), from €62,250 to €50,500
- Tangible fixed assets -€10,836
down €10,836 (-26.2%), from €41,336 to €30,501
of which Furniture and vehicles: -€11,313
- Reserves +€17,317
up €17,317 (+4.0%), from €427,879 to €445,196
of which Distributable reserves: +€17,317
- Tax, wage and social debts +€15,528
up €15,528 (+77.3%), from €20,088 to €35,616
of which Remuneration and social security: +€12,523
- Debts after one year -€13,878
down €13,878 (-100%), from €13,878 to €0
- Trade debts -€11,270
down €11,270 (-65.2%), from €17,294 to €6,023
- Staff costs +€42,854
up €42,854 (+49.1%), from €87,344 to €130,197
- Taxes -€15,352
down €15,352 (-37.9%), from €40,555 to €25,203
- Depreciation +€5,597
up €5,597 (+23.5%), from €23,787 to €29,384
- Gross operating margin +€3,838
up €3,838 (+1.4%), from €271,025 to €274,863
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 | €531,293 | €539,180 | +€7,887 | +1.5% |
| Fixed assets | 21/28 | €103,661 | €81,075 | -€22,586 | -21.8% |
| Intangible fixed assets | 21 | €62,250 | €50,500 | -€11,750 | -18.9% |
| Tangible fixed assets | 22/27 | €41,336 | €30,501 | -€10,836 | -26.2% |
| Land and buildings | 22 | €5,377 | €3,101 | -€2,276 | -42.3% |
| Plant, machinery and equipment | 23 | €7,773 | €10,526 | +€2,753 | +35.4% |
| Furniture and vehicles | 24 | €28,186 | €16,873 | -€11,313 | -40.1% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €427,633 | €458,105 | +€30,472 | +7.1% |
| Amounts receivable within one year | 40/41 | €123,123 | €57,488 | -€65,635 | -53.3% |
| Other amounts receivable | 41 | €123,123 | €57,488 | -€65,635 | -53.3% |
| Cash at bank and in hand | 54/58 | €170,833 | €266,752 | +€95,918 | +56.1% |
| Deferred charges and accrued income | 490/1 | €133,676 | €133,865 | +€189 | +0.1% |
| Total equity and liabilities | 10/49 | €531,293 | €539,180 | +€7,887 | +1.5% |
| Equity | 10/15 | €434,079 | €451,396 | +€17,317 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €427,879 | €445,196 | +€17,317 | +4.0% |
| Tax-exempt reserves | 132 | €2,300 | €2,300 | = | 0.0% |
| Distributable reserves | 133 | €425,579 | €442,896 | +€17,317 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €97,214 | €87,784 | -€9,430 | -9.7% |
| Amounts payable after more than one year | 17 | €13,878 | €0 | -€13,878 | -100% |
| Financial debts | 170/4 | €13,878 | €0 | -€13,878 | -100% |
| Amounts payable within one year | 42/48 | €83,337 | €87,784 | +€4,448 | +5.3% |
| Current portion of amounts payable after more than one year | 42 | €23,799 | €23,989 | +€190 | +0.8% |
| Trade debts | 44 | €17,294 | €6,023 | -€11,270 | -65.2% |
| Suppliers | 440/4 | €17,294 | €6,023 | -€11,270 | -65.2% |
| Taxes, remuneration and social security | 45 | €20,088 | €35,616 | +€15,528 | +77.3% |
| Taxes | 450/3 | €4,005 | €7,011 | +€3,006 | +75.0% |
| Remuneration and social security | 454/9 | €16,082 | €28,605 | +€12,523 | +77.9% |
| Other amounts payable | 47/48 | €22,156 | €22,156 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €87,344 | €130,197 | +€42,854 | +49.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,787 | €29,384 | +€5,597 | +23.5% |
| Other operating charges | 640/8 | €4,864 | €7,487 | +€2,623 | +53.9% |
| Gross operating margin | 9900 | €271,025 | €274,863 | +€3,838 | +1.4% |
| Operating profit (loss) | 9901 | €155,031 | €107,795 | -€47,236 | -30.5% |
| Financial income | 75/76B | €6,965 | €5,163 | -€1,803 | -25.9% |
| Recurring financial income | 75 | €6,965 | €5,163 | -€1,803 | -25.9% |
| Financial charges | 65/66B | €5,365 | €4,938 | -€426 | -7.9% |
| Recurring financial charges | 65 | €5,365 | €4,938 | -€426 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €156,631 | €108,019 | -€48,612 | -31.0% |
| Income taxes | 67/77 | €40,555 | €25,203 | -€15,352 | -37.9% |
| Profit (loss) for the period | 9904 | €116,076 | €82,817 | -€33,260 | -28.7% |
| Profit (loss) for the period to be appropriated | 9905 | €116,076 | €82,817 | -€33,260 | -28.7% |
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 21 October 2026 via checked.be.