SPRIMAUDRIAN: 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.
SPRIMAUDRIAN
Largest movements
- Cash -€5,609
down €5,609 (-31.0%), from €18,098 to €12,489
mainly Tax, wage and social debts (-€4,930) and Debts after one year (-€3,095)
- Tangible fixed assets -€4,637
down €4,637 (-16.8%), from €27,595 to €22,958
of which Other tangible fixed assets: -€2,838
- Tax, wage and social debts -€4,930
down €4,930 (-34.3%), from €14,393 to €9,463
of which Remuneration and social security: -€3,516
- Debts after one year -€3,095
down €3,095 (-74.8%), from €4,140 to €1,045
- Profit (loss) carried forward -€2,620
down €2,620 (-6.8%), from €38,577 to €35,957
- Gross operating margin -€15,375
down €15,375 (-18.0%), from €85,309 to €69,935
- Staff costs -€6,181
down €6,181 (-8.7%), from €71,228 to €65,047
- Taxes -€2,100
down €2,100 (-99.4%), from €2,112 to €12
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 | €72,134 | €62,163 | -€9,971 | -13.8% |
| Fixed assets | 21/28 | €27,595 | €22,958 | -€4,637 | -16.8% |
| Tangible fixed assets | 22/27 | €27,595 | €22,958 | -€4,637 | -16.8% |
| Plant, machinery and equipment | 23 | €876 | €876 | = | 0.0% |
| Furniture and vehicles | 24 | €6,222 | €4,422 | -€1,800 | -28.9% |
| Other tangible fixed assets | 26 | €20,497 | €17,659 | -€2,838 | -13.8% |
| Current assets | 29/58 | €44,539 | €39,206 | -€5,333 | -12.0% |
| Stocks and contracts in progress | 3 | €5,940 | €6,387 | +€447 | +7.5% |
| Stocks | 30/36 | €5,940 | €6,387 | +€447 | +7.5% |
| Amounts receivable within one year | 40/41 | €20,501 | €20,329 | -€172 | -0.8% |
| Trade receivables | 40 | €8,702 | €8,702 | = | 0.0% |
| Other amounts receivable | 41 | €11,799 | €11,627 | -€172 | -1.5% |
| Cash at bank and in hand | 54/58 | €18,098 | €12,489 | -€5,609 | -31.0% |
| Total equity and liabilities | 10/49 | €72,134 | €62,163 | -€9,971 | -13.8% |
| Equity | 10/15 | €44,777 | €42,157 | -€2,620 | -5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,577 | €35,957 | -€2,620 | -6.8% |
| Amounts payable | 17/49 | €27,357 | €20,006 | -€7,351 | -26.9% |
| Amounts payable after more than one year | 17 | €4,140 | €1,045 | -€3,095 | -74.8% |
| Financial debts | 170/4 | €4,140 | €1,045 | -€3,095 | -74.8% |
| Amounts payable within one year | 42/48 | €23,217 | €18,961 | -€4,256 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €3,037 | €3,095 | +€58 | +1.9% |
| Trade debts | 44 | €5,514 | €6,133 | +€619 | +11.2% |
| Suppliers | 440/4 | €5,514 | €6,133 | +€619 | +11.2% |
| Taxes, remuneration and social security | 45 | €14,393 | €9,463 | -€4,930 | -34.3% |
| Taxes | 450/3 | €2,783 | €1,369 | -€1,413 | -50.8% |
| Remuneration and social security | 454/9 | €11,610 | €8,094 | -€3,516 | -30.3% |
| Other amounts payable | 47/48 | €274 | €270 | -€3 | -1.2% |
| Remuneration, social security and pensions | 62 | €71,228 | €65,047 | -€6,181 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,637 | €4,637 | = | 0.0% |
| Other operating charges | 640/8 | €1,613 | €1,377 | -€237 | -14.7% |
| Gross operating margin | 9900 | €85,309 | €69,935 | -€15,375 | -18.0% |
| Operating profit (loss) | 9901 | €7,831 | -€1,126 | -€8,957 | |
| Financial income | 75/76B | €2 | €3 | +€1 | +63.0% |
| Recurring financial income | 75 | €2 | €3 | +€1 | +63.0% |
| Financial charges | 65/66B | €1,083 | €1,485 | +€402 | +37.2% |
| Recurring financial charges | 65 | €1,083 | €1,485 | +€402 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | €6,751 | -€2,608 | -€9,358 | |
| Income taxes | 67/77 | €2,112 | €12 | -€2,100 | -99.4% |
| Profit (loss) for the period | 9904 | €4,639 | -€2,620 | -€7,259 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,639 | -€2,620 | -€7,259 |
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.