SPRL DEBLANC: 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.
SPRL DEBLANC
Largest movements
- Deferred charges and accrued income -€5,069
no longer reported in 2025 (was €5,069)
- Tangible fixed assets -€3,117
no longer reported in 2025 (was €3,117)
- Financial fixed assets -€364
down €364 (-82.9%), from €439 to €75
- Stocks and contracts -€112
no longer reported in 2025 (was €112)
- Other debts -€8,092
down €8,092 (-2.3%), from €355,036 to €346,944
- Investment grants -€6,901
no longer reported in 2025 (was €6,901)
- Profit (loss) carried forward +€4,805
up €4,805 (+1.3%), from -€376,379 to -€371,574
- Trade debts +€1,527
up €1,527 (+38.2%), from €3,994 to €5,521
- Gross operating margin +€5,003
up €5,003 (+118%), from €4,222 to €9,225
- Other operating charges +€797
up €797 (+230%), from €347 to €1,144
- Depreciation +€270
up €270 (+9.5%), from €2,847 to €3,117
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,197 | €551 | -€8,646 | -94.0% |
| Fixed assets | 21/28 | €3,556 | €75 | -€3,481 | -97.9% |
| Tangible fixed assets | 22/27 | €3,117 | - | -€3,117 | |
| Plant, machinery and equipment | 23 | €3,117 | - | -€3,117 | |
| Financial fixed assets | 28 | €439 | €75 | -€364 | -82.9% |
| Current assets | 29/58 | €5,641 | €476 | -€5,165 | -91.6% |
| Stocks and contracts in progress | 3 | €112 | - | -€112 | |
| Stocks | 30/36 | €112 | - | -€112 | |
| Amounts receivable within one year | 40/41 | €460 | €476 | +€16 | +3.5% |
| Other amounts receivable | 41 | €460 | €476 | +€16 | +3.5% |
| Deferred charges and accrued income | 490/1 | €5,069 | - | -€5,069 | |
| Total equity and liabilities | 10/49 | €9,197 | €551 | -€8,646 | -94.0% |
| Equity | 10/15 | -€349,889 | -€351,985 | -€2,096 | -0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €989 | €989 | = | 0.0% |
| Non-distributable reserves | 130/1 | €989 | €989 | = | 0.0% |
| Legal reserve | 130 | €989 | €989 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€376,379 | -€371,574 | +€4,805 | +1.3% |
| Investment grants | 15 | €6,901 | - | -€6,901 | |
| Amounts payable | 17/49 | €359,086 | €352,536 | -€6,550 | -1.8% |
| Amounts payable within one year | 42/48 | €359,030 | €352,465 | -€6,565 | -1.8% |
| Trade debts | 44 | €3,994 | €5,521 | +€1,527 | +38.2% |
| Suppliers | 440/4 | €3,994 | €5,521 | +€1,527 | +38.2% |
| Other amounts payable | 47/48 | €355,036 | €346,944 | -€8,092 | -2.3% |
| Accrued charges and deferred income | 492/3 | €56 | €71 | +€15 | +26.8% |
| Non-recurring operating income | 76A | - | €6,901 | +€6,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,847 | €3,117 | +€270 | +9.5% |
| Other operating charges | 640/8 | €347 | €1,144 | +€797 | +230% |
| Gross operating margin | 9900 | €4,222 | €9,225 | +€5,003 | +118% |
| Operating profit (loss) | 9901 | €1,028 | €4,964 | +€3,936 | +383% |
| Financial charges | 65/66B | €176 | €159 | -€17 | -9.7% |
| Recurring financial charges | 65 | €176 | €159 | -€17 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €852 | €4,805 | +€3,953 | +464% |
| Profit (loss) for the period | 9904 | €852 | €4,805 | +€3,953 | +464% |
| Profit (loss) for the period to be appropriated | 9905 | €852 | €4,805 | +€3,953 | +464% |
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 25 October 2026 via checked.be.