SPRINTERS: 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.
SPRINTERS
Largest movements
- Receivables within one year -€47,657
down €47,657 (-67.6%), from €70,502 to €22,844
of which Trade receivables: -€28,158
- Cash +€23,875
up €23,875 (+177.6%), from €13,440 to €37,316
mainly Receivables within one year (+€47,657) and Depreciation (+€10,506)
- Intangible fixed assets -€9,000
down €9,000 (-13.3%), from €67,463 to €58,463
- Stocks and contracts -€5,840
down €5,840 (-7.1%), from €81,770 to €75,930
- Debts after one year -€18,324
down €18,324 (-29.2%), from €62,732 to €44,408
- Trade debts -€13,782
down €13,782 (-36.0%), from €38,245 to €24,463
- Short-term financial debts -€12,000
no longer reported in 2023 (was €12,000)
- Tax, wage and social debts +€4,931
up €4,931 (+48.5%), from €10,161 to €15,093
of which Taxes: +€4,270
- Current portion of long-term debt -€4,739
down €4,739 (-20.5%), from €23,063 to €18,324
- Turnover +€211,137
new in 2023: €211,137
- Purchases and services +€142,423
new in 2023: €142,423
- Staff costs +€15,830
up €15,830 (+46.1%), from €34,331 to €50,161
- Gross operating margin +€13,140
up €13,140 (+22.8%), from €57,573 to €70,713
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €240,767 | €200,991 | -€39,776 | -16.5% |
| Fixed assets | 21/28 | €74,549 | €64,043 | -€10,506 | -14.1% |
| Intangible fixed assets | 21 | €67,463 | €58,463 | -€9,000 | -13.3% |
| Tangible fixed assets | 22/27 | €7,086 | €5,580 | -€1,506 | -21.3% |
| Plant, machinery and equipment | 23 | €4,698 | €3,687 | -€1,010 | -21.5% |
| Furniture and vehicles | 24 | €2,388 | €1,893 | -€496 | -20.8% |
| Current assets | 29/58 | €166,218 | €136,948 | -€29,270 | -17.6% |
| Stocks and contracts in progress | 3 | €81,770 | €75,930 | -€5,840 | -7.1% |
| Stocks | 30/36 | €81,770 | €75,930 | -€5,840 | -7.1% |
| Amounts receivable within one year | 40/41 | €70,502 | €22,844 | -€47,657 | -67.6% |
| Trade receivables | 40 | €41,350 | €13,192 | -€28,158 | -68.1% |
| Other amounts receivable | 41 | €29,152 | €9,652 | -€19,500 | -66.9% |
| Cash at bank and in hand | 54/58 | €13,440 | €37,316 | +€23,875 | +177.6% |
| Deferred charges and accrued income | 490/1 | €506 | €858 | +€352 | +69.4% |
| Total equity and liabilities | 10/49 | €240,767 | €200,991 | -€39,776 | -16.5% |
| Equity | 10/15 | €83,584 | €87,787 | +€4,202 | +5.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €53,500 | €57,700 | +€4,200 | +7.9% |
| Distributable reserves | 133 | €53,500 | €57,700 | +€4,200 | +7.9% |
| Profit (loss) carried forward | 14 | €84 | €87 | +€2 | +2.8% |
| Amounts payable | 17/49 | €157,183 | €113,204 | -€43,978 | -28.0% |
| Amounts payable after more than one year | 17 | €62,732 | €44,408 | -€18,324 | -29.2% |
| Financial debts | 170/4 | €62,732 | €44,408 | -€18,324 | -29.2% |
| Amounts payable within one year | 42/48 | €94,451 | €68,797 | -€25,654 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €23,063 | €18,324 | -€4,739 | -20.5% |
| Financial debts | 43 | €12,000 | - | -€12,000 | |
| Credit institutions | 430/8 | €12,000 | - | -€12,000 | |
| Trade debts | 44 | €38,245 | €24,463 | -€13,782 | -36.0% |
| Suppliers | 440/4 | €38,245 | €24,463 | -€13,782 | -36.0% |
| Taxes, remuneration and social security | 45 | €10,161 | €15,093 | +€4,931 | +48.5% |
| Taxes | 450/3 | €1,490 | €5,760 | +€4,270 | +286.6% |
| Remuneration and social security | 454/9 | €8,672 | €9,333 | +€661 | +7.6% |
| Other amounts payable | 47/48 | €10,982 | €10,917 | -€65 | -0.6% |
| Turnover | 70 | - | €211,137 | +€211,137 | |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €142,423 | +€142,423 | |
| Remuneration, social security and pensions | 62 | €34,331 | €50,161 | +€15,830 | +46.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,444 | €10,506 | +€1,062 | +11.2% |
| Other operating charges | 640/8 | €1,298 | €849 | -€449 | -34.6% |
| Gross operating margin | 9900 | €57,573 | €70,713 | +€13,140 | +22.8% |
| Operating profit (loss) | 9901 | €12,500 | €9,197 | -€3,303 | -26.4% |
| Financial income | 75/76B | €59 | €46 | -€14 | -23.2% |
| Recurring financial income | 75 | €59 | €46 | -€14 | -23.2% |
| Financial charges | 65/66B | €2,830 | €2,459 | -€372 | -13.1% |
| Recurring financial charges | 65 | €2,830 | €2,459 | -€372 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €9,729 | €6,784 | -€2,945 | -30.3% |
| Income taxes | 67/77 | €2,348 | €1,782 | -€565 | -24.1% |
| Profit (loss) for the period | 9904 | €7,382 | €5,002 | -€2,379 | -32.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,382 | €5,002 | -€2,379 | -32.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.