SPRIMABAT: what changed
Two fiscal 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.
SPRIMABAT
Largest movements
- Receivables within one year +€61,823
up €61,823 (+38.9%), from €159,130 to €220,953
of which Trade receivables: +€43,807
- Tangible fixed assets -€29,374
down €29,374 (-31.3%), from €93,883 to €64,509
of which Furniture and vehicles: -€27,599
- Trade debts +€38,100
up €38,100 (+529.2%), from €7,199 to €45,300
- Profit (loss) carried forward -€8,536
down €8,536 (-8.1%), from €104,842 to €96,306
- Short-term financial debts +€4,077
up €4,077 (+153.7%), from €2,653 to €6,730
- Tax, wage and social debts -€3,348
down €3,348 (-59.7%), from €5,604 to €2,256
- Financial income -€75,277
down €75,277 (-97.3%), from €77,396 to €2,119
of which Non-recurring financial income: -€75,739
- Gross operating margin -€33,854
down €33,854 (-68.8%), from €49,186 to €15,332
- Depreciation -€17,681
down €17,681 (-45.9%), from €38,509 to €20,829
- Other operating charges -€5,324
down €5,324 (-79.1%), from €6,734 to €1,411
- Financial charges +€1,214
up €1,214 (+49.4%), from €2,460 to €3,674
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €264,370 | €295,859 | +€31,489 | +11.9% |
| Fixed assets | 21/28 | €102,410 | €73,036 | -€29,374 | -28.7% |
| Tangible fixed assets | 22/27 | €93,883 | €64,509 | -€29,374 | -31.3% |
| Land and buildings | 22 | €53,492 | €53,492 | = | 0.0% |
| Plant, machinery and equipment | 23 | €4,568 | €2,793 | -€1,775 | -38.9% |
| Furniture and vehicles | 24 | €35,824 | €8,225 | -€27,599 | -77.0% |
| Financial fixed assets | 28 | €8,527 | €8,527 | = | 0.0% |
| Current assets | 29/58 | €161,960 | €222,823 | +€60,863 | +37.6% |
| Amounts receivable within one year | 40/41 | €159,130 | €220,953 | +€61,823 | +38.9% |
| Trade receivables | 40 | €43,771 | €87,578 | +€43,807 | +100.1% |
| Other amounts receivable | 41 | €115,359 | €133,374 | +€18,016 | +15.6% |
| Cash at bank and in hand | 54/58 | €869 | €317 | -€553 | -63.6% |
| Deferred charges and accrued income | 490/1 | €1,961 | €1,554 | -€407 | -20.8% |
| Total equity and liabilities | 10/49 | €264,370 | €295,859 | +€31,489 | +11.9% |
| Equity | 10/15 | €125,490 | €116,953 | -€8,536 | -6.8% |
| Contributions | 10/11 | €18,155 | €18,155 | = | 0.0% |
| Reserves | 13 | €2,492 | €2,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,809 | €1,809 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,809 | €1,809 | = | 0.0% |
| Tax-exempt reserves | 132 | €683 | €683 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,842 | €96,306 | -€8,536 | -8.1% |
| Amounts payable | 17/49 | €138,881 | €178,906 | +€40,025 | +28.8% |
| Amounts payable within one year | 42/48 | €138,831 | €178,740 | +€39,908 | +28.7% |
| Financial debts | 43 | €2,653 | €6,730 | +€4,077 | +153.7% |
| Credit institutions | 430/8 | €2,653 | €6,730 | +€4,077 | +153.7% |
| Trade debts | 44 | €7,199 | €45,300 | +€38,100 | +529.2% |
| Suppliers | 440/4 | €7,199 | €45,300 | +€38,100 | +529.2% |
| Taxes, remuneration and social security | 45 | €5,604 | €2,256 | -€3,348 | -59.7% |
| Taxes | 450/3 | €5,604 | €2,256 | -€3,348 | -59.7% |
| Other amounts payable | 47/48 | €123,375 | €124,454 | +€1,079 | +0.9% |
| Accrued charges and deferred income | 492/3 | €50 | €166 | +€116 | +235.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,509 | €20,829 | -€17,681 | -45.9% |
| Other operating charges | 640/8 | €6,734 | €1,411 | -€5,324 | -79.1% |
| Gross operating margin | 9900 | €49,186 | €15,332 | -€33,854 | -68.8% |
| Operating profit (loss) | 9901 | €3,942 | -€6,907 | -€10,849 | |
| Financial income | 75/76B | €77,396 | €2,119 | -€75,277 | -97.3% |
| Recurring financial income | 75 | €1,657 | €2,119 | +€463 | +27.9% |
| Non-recurring financial income | 76B | €75,739 | €0 | -€75,739 | -100.0% |
| Financial charges | 65/66B | €2,460 | €3,674 | +€1,214 | +49.4% |
| Recurring financial charges | 65 | €2,460 | €3,674 | +€1,214 | +49.4% |
| Profit (loss) for the period before taxes | 9903 | €78,879 | -€8,462 | -€87,341 | |
| Income taxes | 67/77 | €85 | €74 | -€10 | -12.3% |
| Profit (loss) for the period | 9904 | €78,794 | -€8,536 | -€87,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €78,794 | -€8,536 | -€87,330 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.