SPRL DETEM: 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 DETEM
Largest movements
- Cash -€67,281
down €67,281 (-95.1%), from €70,712 to €3,432
mainly Receivables within one year (-€41,867) and Tax, wage and social debts (-€39,744)
- Receivables within one year +€41,867
up €41,867 (+653%), from €6,411 to €48,278
of which Trade receivables: +€29,889
- Tangible fixed assets -€34,851
down €34,851 (-8.7%), from €399,110 to €364,259
of which Land and buildings: -€29,882
- Tax, wage and social debts -€39,744
down €39,744 (-75.8%), from €52,447 to €12,703
- Debts after one year -€37,831
down €37,831 (-13.3%), from €283,472 to €245,641
- Trade debts +€7,904
up €7,904 (+1,046%), from €756 to €8,660
- Reserves +€5,741
up €5,741 (+9.3%), from €61,578 to €67,319
of which Distributable reserves: +€5,741
- Gross operating margin -€96,196
down €96,196 (-50.5%), from €190,387 to €94,191
- Other operating charges -€23,665
down €23,665 (-47.2%), from €50,088 to €26,423
- Taxes -€23,597
down €23,597 (-83.4%), from €28,309 to €4,712
- Financial income +€2,899
new in 2025: €2,899
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 | €477,071 | €417,035 | -€60,036 | -12.6% |
| Fixed assets | 21/28 | €399,110 | €364,259 | -€34,851 | -8.7% |
| Tangible fixed assets | 22/27 | €399,110 | €364,259 | -€34,851 | -8.7% |
| Land and buildings | 22 | €387,328 | €357,446 | -€29,882 | -7.7% |
| Furniture and vehicles | 24 | €11,782 | €6,813 | -€4,969 | -42.2% |
| Current assets | 29/58 | €77,961 | €52,776 | -€25,185 | -32.3% |
| Amounts receivable within one year | 40/41 | €6,411 | €48,278 | +€41,867 | +653% |
| Trade receivables | 40 | €6,411 | €36,300 | +€29,889 | +466% |
| Other amounts receivable | 41 | - | €11,978 | +€11,978 | |
| Cash at bank and in hand | 54/58 | €70,712 | €3,432 | -€67,281 | -95.1% |
| Deferred charges and accrued income | 490/1 | €838 | €1,067 | +€229 | +27.3% |
| Total equity and liabilities | 10/49 | €477,071 | €417,035 | -€60,036 | -12.6% |
| Equity | 10/15 | €104,220 | €109,961 | +€5,741 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,578 | €67,319 | +€5,741 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €59,718 | €65,459 | +€5,741 | +9.6% |
| Profit (loss) carried forward | 14 | €24,042 | €24,042 | +€0 | 0.0% |
| Amounts payable | 17/49 | €372,851 | €307,075 | -€65,776 | -17.6% |
| Amounts payable after more than one year | 17 | €283,472 | €245,641 | -€37,831 | -13.3% |
| Financial debts | 170/4 | €283,472 | €245,641 | -€37,831 | -13.3% |
| Amounts payable within one year | 42/48 | €89,379 | €59,484 | -€29,895 | -33.4% |
| Current portion of amounts payable after more than one year | 42 | €36,176 | €37,831 | +€1,655 | +4.6% |
| Trade debts | 44 | €756 | €8,660 | +€7,904 | +1,046% |
| Suppliers | 440/4 | €756 | €8,660 | +€7,904 | +1,046% |
| Taxes, remuneration and social security | 45 | €52,447 | €12,703 | -€39,744 | -75.8% |
| Taxes | 450/3 | €52,447 | €12,703 | -€39,744 | -75.8% |
| Other amounts payable | 47/48 | - | €290 | +€290 | |
| Accrued charges and deferred income | 492/3 | - | €1,950 | +€1,950 | |
| Non-recurring operating income | 76A | - | €3,380 | +€3,380 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,852 | €35,551 | -€301 | -0.8% |
| Other operating charges | 640/8 | €50,088 | €26,423 | -€23,665 | -47.2% |
| Non-recurring operating charges | 66A | - | €9,791 | +€9,791 | |
| Gross operating margin | 9900 | €190,387 | €94,191 | -€96,196 | -50.5% |
| Operating profit (loss) | 9901 | €104,447 | €22,427 | -€82,020 | -78.5% |
| Financial income | 75/76B | - | €2,899 | +€2,899 | |
| Recurring financial income | 75 | - | €2,899 | +€2,899 | |
| Financial charges | 65/66B | €16,420 | €14,874 | -€1,546 | -9.4% |
| Recurring financial charges | 65 | €16,420 | €14,874 | -€1,546 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €88,027 | €10,452 | -€77,575 | -88.1% |
| Income taxes | 67/77 | €28,309 | €4,712 | -€23,597 | -83.4% |
| Profit (loss) for the period | 9904 | €59,718 | €5,740 | -€53,978 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,718 | €5,740 | -€53,978 | -90.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.