SPRIGGAN: 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.
SPRIGGAN
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash -€14,298
down €14,298 (-9.3%), from €153,426 to €139,128
mainly Current investments (-€100,000) and Contributions, distributions and other (-€20,000)
- Other debts +€60,216
up €60,216 (+168%), from €35,845 to €96,061
- Reserves +€24,591
up €24,591 (+25.5%), from €96,584 to €121,175
- Gross operating margin +€4,953
up €4,953 (+7.8%), from €63,592 to €68,545
- Financial charges +€1,689
up €1,689 (+140%), from €1,210 to €2,898
- Taxes +€945
up €945 (+5.5%), from €17,177 to €18,122
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 | €158,799 | €243,218 | +€84,419 | +53.2% |
| Fixed assets | 21/28 | €1,932 | €329 | -€1,602 | -83.0% |
| Tangible fixed assets | 22/27 | €1,932 | €329 | -€1,602 | -83.0% |
| Furniture and vehicles | 24 | €1,932 | €329 | -€1,602 | -83.0% |
| Current assets | 29/58 | €156,868 | €242,889 | +€86,021 | +54.8% |
| Amounts receivable within one year | 40/41 | €3,303 | €2,886 | -€418 | -12.6% |
| Trade receivables | 40 | €480 | €1,007 | +€527 | +110% |
| Other amounts receivable | 41 | €2,823 | €1,878 | -€945 | -33.5% |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €153,426 | €139,128 | -€14,298 | -9.3% |
| Deferred charges and accrued income | 490/1 | €138 | €876 | +€738 | +533% |
| Total equity and liabilities | 10/49 | €158,799 | €243,218 | +€84,419 | +53.2% |
| Equity | 10/15 | €115,184 | €139,775 | +€24,591 | +21.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,584 | €121,175 | +€24,591 | +25.5% |
| Distributable reserves | 133 | €96,584 | €121,175 | +€24,591 | +25.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €43,615 | €103,443 | +€59,828 | +137% |
| Amounts payable within one year | 42/48 | €43,615 | €103,443 | +€59,828 | +137% |
| Trade debts | 44 | €1,336 | €1,028 | -€309 | -23.1% |
| Suppliers | 440/4 | €1,336 | €1,028 | -€309 | -23.1% |
| Taxes, remuneration and social security | 45 | €6,434 | €6,355 | -€79 | -1.2% |
| Taxes | 450/3 | €6,434 | €6,355 | -€79 | -1.2% |
| Other amounts payable | 47/48 | €35,845 | €96,061 | +€60,216 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,602 | €1,602 | = | 0.0% |
| Other operating charges | 640/8 | €1,315 | €1,332 | +€17 | +1.3% |
| Gross operating margin | 9900 | €63,592 | €68,545 | +€4,953 | +7.8% |
| Operating profit (loss) | 9901 | €60,675 | €65,611 | +€4,936 | +8.1% |
| Financial income | 75/76B | €22 | €0 | -€22 | -100% |
| Recurring financial income | 75 | €22 | €0 | -€22 | -100% |
| Financial charges | 65/66B | €1,210 | €2,898 | +€1,689 | +140% |
| Recurring financial charges | 65 | €1,210 | €2,898 | +€1,689 | +140% |
| Profit (loss) for the period before taxes | 9903 | €59,488 | €62,713 | +€3,225 | +5.4% |
| Income taxes | 67/77 | €17,177 | €18,122 | +€945 | +5.5% |
| Profit (loss) for the period | 9904 | €42,311 | €44,591 | +€2,280 | +5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,311 | €44,591 | +€2,280 | +5.4% |
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 15 October 2026 via checked.be.