SPRL FILL-IN: what changed
SPRL FILL-IN
Largest movements
- Tangible fixed assets -€10,290
down €10,290 (-27.4%), from €37,529 to €27,239
of which Leasing and similar rights: -€9,202
- Cash -€4,860
down €4,860 (-31.8%), from €15,283 to €10,423
mainly Current portion of long-term debt (-€10,606) and Net result for the year (-€4,103)
- Current portion of long-term debt -€10,606
down €10,606 (-33.3%), from €31,870 to €21,263
- Profit (loss) carried forward -€4,103
down €4,103 (-3.8%), from €108,048 to €103,945
- Trade debts +€3,150
up €3,150 (+485%), from €650 to €3,799
- Short-term financial debts -€1,726
down €1,726 (-38.2%), from €4,516 to €2,791
- Gross operating margin -€112,269
down €112,269 (-88.0%), from €127,523 to €15,253
- Turnover +€95,529
new in 2025: €95,529
- Other operating charges -€80,599
down €80,599 (-92.2%), from €87,451 to €6,852
- Purchases and services +€80,276
new in 2025: €80,276
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,524 | €153,328 | -€14,195 | -8.5% |
| Fixed assets | 21/28 | €37,829 | €27,539 | -€10,290 | -27.2% |
| Tangible fixed assets | 22/27 | €37,529 | €27,239 | -€10,290 | -27.4% |
| Furniture and vehicles | 24 | €3,014 | €1,926 | -€1,088 | -36.1% |
| Leasing and similar rights | 25 | €34,515 | €25,313 | -€9,202 | -26.7% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €129,695 | €125,790 | -€3,905 | -3.0% |
| Amounts receivable within one year | 40/41 | €114,412 | €115,366 | +€955 | +0.8% |
| Trade receivables | 40 | €37,002 | €21,441 | -€15,561 | -42.1% |
| Other amounts receivable | 41 | €77,410 | €93,925 | +€16,515 | +21.3% |
| Cash at bank and in hand | 54/58 | €15,283 | €10,423 | -€4,860 | -31.8% |
| Total equity and liabilities | 10/49 | €167,524 | €153,328 | -€14,195 | -8.5% |
| Equity | 10/15 | €126,648 | €122,545 | -€4,103 | -3.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €108,048 | €103,945 | -€4,103 | -3.8% |
| Amounts payable | 17/49 | €40,876 | €30,784 | -€10,092 | -24.7% |
| Amounts payable within one year | 42/48 | €40,876 | €30,784 | -€10,092 | -24.7% |
| Current portion of amounts payable after more than one year | 42 | €31,870 | €21,263 | -€10,606 | -33.3% |
| Financial debts | 43 | €4,516 | €2,791 | -€1,726 | -38.2% |
| Credit institutions | 430/8 | €4,516 | €2,791 | -€1,726 | -38.2% |
| Trade debts | 44 | €650 | €3,799 | +€3,150 | +485% |
| Suppliers | 440/4 | €650 | €3,799 | +€3,150 | +485% |
| Taxes, remuneration and social security | 45 | €3,840 | €2,930 | -€910 | -23.7% |
| Taxes | 450/3 | €1,960 | €594 | -€1,366 | -69.7% |
| Remuneration and social security | 454/9 | €1,880 | €2,336 | +€456 | +24.3% |
| Turnover | 70 | - | €95,529 | +€95,529 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €80,276 | +€80,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,710 | €10,290 | +€580 | +6.0% |
| Other operating charges | 640/8 | €87,451 | €6,852 | -€80,599 | -92.2% |
| Gross operating margin | 9900 | €127,523 | €15,253 | -€112,269 | -88.0% |
| Operating profit (loss) | 9901 | €30,362 | -€1,889 | -€32,251 | |
| Financial charges | 65/66B | €2,323 | €2,214 | -€109 | -4.7% |
| Recurring financial charges | 65 | €2,323 | €2,214 | -€109 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €28,039 | -€4,103 | -€32,142 | |
| Profit (loss) for the period | 9904 | €28,039 | -€4,103 | -€32,142 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,039 | -€4,103 | -€32,142 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.