SPRIO CONSTRUCTION: 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.
SPRIO CONSTRUCTION
Largest movements
- Intangible fixed assets -€25,000
down €25,000 (-33.3%), from €75,000 to €50,000
- Tangible fixed assets -€23,892
down €23,892 (-9.9%), from €241,899 to €218,007
of which Furniture and vehicles: -€15,744
- Cash +€23,098
up €23,098 (+112%), from €20,607 to €43,705
mainly Depreciation (+€48,892) and Trade debts (+€39,180)
- Receivables within one year +€10,137
up €10,137 (+129%), from €7,877 to €18,014
of which Trade receivables: +€14,456
- Stocks and contracts +€7,138
up €7,138 (+1,208%), from €591 to €7,729
- Trade debts +€39,180
up €39,180 (+532%), from €7,362 to €46,542
- Debts after one year -€25,405
down €25,405 (-12.8%), from €198,290 to €172,885
- Other debts -€25,209
down €25,209 (-53.7%), from €46,977 to €21,768
- Tax, wage and social debts +€7,019
up €7,019 (+128%), from €5,496 to €12,515
of which Remuneration and social security: +€5,259
- Staff costs +€30,800
up €30,800 (+110%), from €28,123 to €58,923
- Gross operating margin +€22,340
up €22,340 (+23.3%), from €95,754 to €118,094
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 | €346,962 | €339,190 | -€7,772 | -2.2% |
| Fixed assets | 21/28 | €317,262 | €268,370 | -€48,892 | -15.4% |
| Intangible fixed assets | 21 | €75,000 | €50,000 | -€25,000 | -33.3% |
| Tangible fixed assets | 22/27 | €241,899 | €218,007 | -€23,892 | -9.9% |
| Land and buildings | 22 | €178,542 | €170,542 | -€8,000 | -4.5% |
| Plant, machinery and equipment | 23 | €1,128 | €980 | -€148 | -13.1% |
| Furniture and vehicles | 24 | €62,229 | €46,485 | -€15,744 | -25.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €29,700 | €70,820 | +€41,120 | +138% |
| Stocks and contracts in progress | 3 | €591 | €7,729 | +€7,138 | +1,208% |
| Stocks | 30/36 | €591 | €7,729 | +€7,138 | +1,208% |
| Amounts receivable within one year | 40/41 | €7,877 | €18,014 | +€10,137 | +129% |
| Trade receivables | 40 | €3,558 | €18,014 | +€14,456 | +406% |
| Other amounts receivable | 41 | €4,319 | - | -€4,319 | |
| Cash at bank and in hand | 54/58 | €20,607 | €43,705 | +€23,098 | +112% |
| Deferred charges and accrued income | 490/1 | €625 | €1,372 | +€747 | +120% |
| Total equity and liabilities | 10/49 | €346,962 | €339,190 | -€7,772 | -2.2% |
| Equity | 10/15 | €60,019 | €60,075 | +€56 | +0.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,019 | €27,075 | +€56 | +0.2% |
| Amounts payable | 17/49 | €286,943 | €279,115 | -€7,828 | -2.7% |
| Amounts payable after more than one year | 17 | €198,290 | €172,885 | -€25,405 | -12.8% |
| Financial debts | 170/4 | €198,290 | €172,885 | -€25,405 | -12.8% |
| Amounts payable within one year | 42/48 | €88,653 | €106,230 | +€17,577 | +19.8% |
| Current portion of amounts payable after more than one year | 42 | €28,818 | €25,405 | -€3,413 | -11.8% |
| Trade debts | 44 | €7,362 | €46,542 | +€39,180 | +532% |
| Suppliers | 440/4 | €7,362 | €46,542 | +€39,180 | +532% |
| Taxes, remuneration and social security | 45 | €5,496 | €12,515 | +€7,019 | +128% |
| Taxes | 450/3 | €1,367 | €3,127 | +€1,760 | +129% |
| Remuneration and social security | 454/9 | €4,129 | €9,388 | +€5,259 | +127% |
| Other amounts payable | 47/48 | €46,977 | €21,768 | -€25,209 | -53.7% |
| Remuneration, social security and pensions | 62 | €28,123 | €58,923 | +€30,800 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,124 | €48,892 | -€232 | -0.5% |
| Other operating charges | 640/8 | €3,562 | €3,375 | -€187 | -5.2% |
| Gross operating margin | 9900 | €95,754 | €118,094 | +€22,340 | +23.3% |
| Operating profit (loss) | 9901 | €14,945 | €6,904 | -€8,041 | -53.8% |
| Financial charges | 65/66B | €6,885 | €5,970 | -€915 | -13.3% |
| Recurring financial charges | 65 | €6,885 | €5,970 | -€915 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €8,060 | €934 | -€7,126 | -88.4% |
| Income taxes | 67/77 | €911 | €878 | -€33 | -3.6% |
| Profit (loss) for the period | 9904 | €7,149 | €56 | -€7,093 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,149 | €56 | -€7,093 | -99.2% |
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 15 October 2026 via checked.be.