SPRING CJ: 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.
SPRING CJ
Largest movements
- Cash +€16,445
up €16,445 (+94.3%), from €17,431 to €33,876
mainly Net result for the year (+€23,238) and Trade debts (+€11,178)
- Receivables within one year +€16,246
up €16,246 (+58.0%), from €28,005 to €44,250
of which Trade receivables: +€10,501
- Profit (loss) carried forward +€23,238
up €23,238 (+298.9%), from €7,774 to €31,012
- Trade debts +€11,178
up €11,178 (+108.1%), from €10,343 to €21,521
- Current portion of long-term debt -€4,338
no longer reported in 2025 (was €4,338)
- Tax, wage and social debts +€2,419
up €2,419 (+30.4%), from €7,952 to €10,371
of which Taxes: +€2,564
- Gross operating margin +€15,988
up €15,988 (+27.4%), from €58,290 to €74,277
- Taxes +€2,759
up €2,759 (+82.4%), from €3,347 to €6,105
- Staff costs +€1,653
up €1,653 (+4.0%), from €41,291 to €42,944
- Depreciation -€1,500
no longer reported in 2025 (was €1,500)
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 | €45,507 | €78,126 | +€32,619 | +71.7% |
| Fixed assets | 21/28 | €71 | - | -€71 | |
| Tangible fixed assets | 22/27 | €71 | - | -€71 | |
| Furniture and vehicles | 24 | €71 | - | -€71 | |
| Current assets | 29/58 | €45,435 | €78,126 | +€32,691 | +72.0% |
| Amounts receivable within one year | 40/41 | €28,005 | €44,250 | +€16,246 | +58.0% |
| Trade receivables | 40 | €17,891 | €28,392 | +€10,501 | +58.7% |
| Other amounts receivable | 41 | €10,114 | €15,858 | +€5,745 | +56.8% |
| Cash at bank and in hand | 54/58 | €17,431 | €33,876 | +€16,445 | +94.3% |
| Total equity and liabilities | 10/49 | €45,507 | €78,126 | +€32,619 | +71.7% |
| Equity | 10/15 | €22,774 | €46,012 | +€23,238 | +102.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,774 | €31,012 | +€23,238 | +298.9% |
| Amounts payable | 17/49 | €22,733 | €32,114 | +€9,382 | +41.3% |
| Amounts payable within one year | 42/48 | €22,733 | €32,114 | +€9,382 | +41.3% |
| Current portion of amounts payable after more than one year | 42 | €4,338 | - | -€4,338 | |
| Trade debts | 44 | €10,343 | €21,521 | +€11,178 | +108.1% |
| Suppliers | 440/4 | €10,343 | €21,521 | +€11,178 | +108.1% |
| Taxes, remuneration and social security | 45 | €7,952 | €10,371 | +€2,419 | +30.4% |
| Taxes | 450/3 | €4,604 | €7,168 | +€2,564 | +55.7% |
| Remuneration and social security | 454/9 | €3,348 | €3,202 | -€145 | -4.3% |
| Other amounts payable | 47/48 | €100 | €223 | +€123 | +122.2% |
| Remuneration, social security and pensions | 62 | €41,291 | €42,944 | +€1,653 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | - | -€1,500 | |
| Other operating charges | 640/8 | €1,632 | €1,315 | -€317 | -19.4% |
| Gross operating margin | 9900 | €58,290 | €74,277 | +€15,988 | +27.4% |
| Operating profit (loss) | 9901 | €13,867 | €30,018 | +€16,151 | +116.5% |
| Financial income | 75/76B | €4 | €1 | -€3 | -75.5% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -75.5% |
| Financial charges | 65/66B | €705 | €676 | -€29 | -4.1% |
| Recurring financial charges | 65 | €705 | €676 | -€29 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | €13,166 | €29,343 | +€16,177 | +122.9% |
| Income taxes | 67/77 | €3,347 | €6,105 | +€2,759 | +82.4% |
| Profit (loss) for the period | 9904 | €9,819 | €23,238 | +€13,419 | +136.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,819 | €23,238 | +€13,419 | +136.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.