Spriverco: 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.
Spriverco
Largest movements
- Cash -€341,429
down €341,429 (-22.8%), from €1.5m to €1.2m
mainly Investment in fixed assets (net) (-€508,369) and Receivables within one year (-€254,306)
- Tangible fixed assets +€324,850
up €324,850 (+21.7%), from €1.5m to €1.8m
of which Furniture and vehicles: +€185,918
- Receivables within one year +€254,306
up €254,306 (+158%), from €160,737 to €415,043
- Stocks and contracts +€101,016
up €101,016 (+104%), from €97,213 to €198,229
- Reserves +€671,324
up €671,324 (+59.5%), from €1.1m to €1.8m
- Tax, wage and social debts -€238,253
down €238,253 (-70.9%), from €336,220 to €97,967
of which Taxes: -€233,875
- Trade debts +€164,775
up €164,775 (+261%), from €63,139 to €227,914
- Other debts -€156,637
down €156,637 (-32.3%), from €484,806 to €328,168
- Debts after one year -€105,229
down €105,229 (-9.9%), from €1.1m to €959,573
- Gross operating margin +€189,532
up €189,532 (+15.1%), from €1.3m to €1.4m
- Taxes +€52,902
up €52,902 (+21.1%), from €250,395 to €303,296
- Financial charges +€26,433
up €26,433 (+71.6%), from €36,908 to €63,341
- Depreciation -€22,201
down €22,201 (-10.8%), from €205,720 to €183,518
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,248,277 | €3,590,049 | +€341,772 | +10.5% |
| Fixed assets | 21/28 | €1,494,248 | €1,819,098 | +€324,850 | +21.7% |
| Tangible fixed assets | 22/27 | €1,494,238 | €1,819,088 | +€324,850 | +21.7% |
| Land and buildings | 22 | €1,105,731 | €1,177,979 | +€72,248 | +6.5% |
| Plant, machinery and equipment | 23 | €259,906 | €326,591 | +€66,685 | +25.7% |
| Furniture and vehicles | 24 | €128,600 | €314,518 | +€185,918 | +145% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €1,754,029 | €1,770,951 | +€16,922 | +1.0% |
| Stocks and contracts in progress | 3 | €97,213 | €198,229 | +€101,016 | +104% |
| Stocks | 30/36 | €97,213 | €198,229 | +€101,016 | +104% |
| Amounts receivable within one year | 40/41 | €160,737 | €415,043 | +€254,306 | +158% |
| Trade receivables | 40 | €160,737 | €415,043 | +€254,306 | +158% |
| Cash at bank and in hand | 54/58 | €1,494,677 | €1,153,249 | -€341,429 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,403 | €4,431 | +€3,028 | +216% |
| Total equity and liabilities | 10/49 | €3,248,277 | €3,590,049 | +€341,772 | +10.5% |
| Equity | 10/15 | €1,137,346 | €1,808,670 | +€671,324 | +59.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,127,346 | €1,798,670 | +€671,324 | +59.5% |
| Distributable reserves | 133 | €1,127,346 | €1,798,670 | +€671,324 | +59.5% |
| Amounts payable | 17/49 | €2,110,931 | €1,781,379 | -€329,552 | -15.6% |
| Amounts payable after more than one year | 17 | €1,064,802 | €959,573 | -€105,229 | -9.9% |
| Financial debts | 170/4 | €1,064,802 | €959,573 | -€105,229 | -9.9% |
| Amounts payable within one year | 42/48 | €1,043,772 | €805,293 | -€238,480 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €159,608 | €151,243 | -€8,364 | -5.2% |
| Trade debts | 44 | €63,139 | €227,914 | +€164,775 | +261% |
| Suppliers | 440/4 | €63,139 | €227,914 | +€164,775 | +261% |
| Taxes, remuneration and social security | 45 | €336,220 | €97,967 | -€238,253 | -70.9% |
| Taxes | 450/3 | €328,793 | €94,919 | -€233,875 | -71.1% |
| Remuneration and social security | 454/9 | €7,426 | €3,048 | -€4,378 | -59.0% |
| Other amounts payable | 47/48 | €484,806 | €328,168 | -€156,637 | -32.3% |
| Accrued charges and deferred income | 492/3 | €2,357 | €16,514 | +€14,157 | +601% |
| Non-recurring operating income | 76A | - | €38,217 | +€38,217 | |
| Remuneration, social security and pensions | 62 | €233,509 | €233,652 | +€143 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €205,720 | €183,518 | -€22,201 | -10.8% |
| Other operating charges | 640/8 | €2,128 | €2,549 | +€421 | +19.8% |
| Gross operating margin | 9900 | €1,257,278 | €1,446,810 | +€189,532 | +15.1% |
| Operating profit (loss) | 9901 | €815,921 | €1,027,091 | +€211,170 | +25.9% |
| Financial income | 75/76B | €9,752 | €10,870 | +€1,118 | +11.5% |
| Recurring financial income | 75 | €9,752 | €10,870 | +€1,118 | +11.5% |
| Financial charges | 65/66B | €36,908 | €63,341 | +€26,433 | +71.6% |
| Recurring financial charges | 65 | €36,908 | €63,341 | +€26,433 | +71.6% |
| Profit (loss) for the period before taxes | 9903 | €788,766 | €974,620 | +€185,854 | +23.6% |
| Income taxes | 67/77 | €250,395 | €303,296 | +€52,902 | +21.1% |
| Profit (loss) for the period | 9904 | €538,371 | €671,324 | +€132,953 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €538,371 | €671,324 | +€132,953 | +24.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.