SPRIMOTOIT: 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.
SPRIMOTOIT
Largest movements
- Receivables within one year -€40,779
down €40,779 (-67.1%), from €60,747 to €19,967
of which Trade receivables: -€29,175
- Debts after one year -€83,860
down €83,860 (-15.7%), from €534,388 to €450,528
- Reserves +€43,500
up €43,500 (+136.5%), from €31,859 to €75,359
- Gross operating margin +€10,894
up €10,894 (+16.3%), from €66,647 to €77,541
- Taxes +€9,315
up €9,315 (+225.0%), from €4,140 to €13,455
- Financial income -€7,000
down €7,000 (-35.0%), from €20,000 to €13,000
- Financial charges -€3,636
down €3,636 (-10.0%), from €36,224 to €32,588
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.
Cash bridge derived
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 | €864,457 | €821,421 | -€43,036 | -5.0% |
| Fixed assets | 21/28 | €800,000 | €800,000 | = | 0.0% |
| Financial fixed assets | 28 | €800,000 | €800,000 | = | 0.0% |
| Current assets | 29/58 | €64,457 | €21,421 | -€43,036 | -66.8% |
| Amounts receivable within one year | 40/41 | €60,747 | €19,967 | -€40,779 | -67.1% |
| Trade receivables | 40 | €29,175 | - | -€29,175 | |
| Other amounts receivable | 41 | €31,572 | €19,967 | -€11,604 | -36.8% |
| Cash at bank and in hand | 54/58 | €3,710 | €1,454 | -€2,257 | -60.8% |
| Total equity and liabilities | 10/49 | €864,457 | €821,421 | -€43,036 | -5.0% |
| Equity | 10/15 | €53,712 | €97,703 | +€43,991 | +81.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,859 | €75,359 | +€43,500 | +136.5% |
| Distributable reserves | 133 | €31,859 | €75,359 | +€43,500 | +136.5% |
| Profit (loss) carried forward | 14 | €15,653 | €16,144 | +€491 | +3.1% |
| Amounts payable | 17/49 | €810,745 | €723,718 | -€87,027 | -10.7% |
| Amounts payable after more than one year | 17 | €534,388 | €450,528 | -€83,860 | -15.7% |
| Financial debts | 170/4 | €534,388 | €450,528 | -€83,860 | -15.7% |
| Amounts payable within one year | 42/48 | €276,357 | €272,790 | -€3,567 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €86,576 | €90,565 | +€3,989 | +4.6% |
| Trade debts | 44 | €16,885 | €16,166 | -€719 | -4.3% |
| Suppliers | 440/4 | €16,885 | €16,166 | -€719 | -4.3% |
| Taxes, remuneration and social security | 45 | €10,845 | €3,863 | -€6,982 | -64.4% |
| Taxes | 450/3 | €10,845 | €3,863 | -€6,982 | -64.4% |
| Other amounts payable | 47/48 | €162,050 | €162,195 | +€145 | +0.1% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | - | -€170 | |
| Other operating charges | 640/8 | €472 | €506 | +€34 | +7.1% |
| Gross operating margin | 9900 | €66,647 | €77,541 | +€10,894 | +16.3% |
| Operating profit (loss) | 9901 | €66,005 | €77,035 | +€11,030 | +16.7% |
| Financial income | 75/76B | €20,000 | €13,000 | -€7,000 | -35.0% |
| Recurring financial income | 75 | €20,000 | €13,000 | -€7,000 | -35.0% |
| Financial charges | 65/66B | €36,224 | €32,588 | -€3,636 | -10.0% |
| Recurring financial charges | 65 | €36,224 | €32,588 | -€3,636 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €49,781 | €57,446 | +€7,666 | +15.4% |
| Income taxes | 67/77 | €4,140 | €13,455 | +€9,315 | +225.0% |
| Profit (loss) for the period | 9904 | €45,640 | €43,991 | -€1,649 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,640 | €43,991 | -€1,649 | -3.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.