SPRL PRO-POSE: 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 PRO-POSE
Largest movements
- Cash +€295,098
up €295,098 (+173%), from €170,573 to €465,671
mainly Net result for the year (+€113,174) and Depreciation (+€70,414)
- Financial fixed assets -€100,000
down €100,000 (-99.8%), from €100,228 to €228
- Receivables within one year -€66,441
down €66,441 (-16.8%), from €395,442 to €329,001
of which Trade receivables: -€171,330
- Tangible fixed assets -€40,061
down €40,061 (-6.8%), from €587,534 to €547,473
- Deferred charges and accrued income -€28,594
down €28,594 (-19.7%), from €145,020 to €116,427
- Reserves +€110,000
up €110,000 (+15.9%), from €693,600 to €803,600
of which Distributable reserves: +€110,000
- Debts after one year -€66,705
down €66,705 (-12.2%), from €548,089 to €481,384
- Current portion of long-term debt +€29,034
up €29,034 (+32.8%), from €88,422 to €117,456
- Trade debts -€21,306
down €21,306 (-57.1%), from €37,326 to €16,020
- Staff costs +€125,233
up €125,233 (+43.4%), from €288,544 to €413,777
- Gross operating margin +€44,623
up €44,623 (+7.2%), from €622,557 to €667,180
- Taxes -€19,149
down €19,149 (-28.4%), from €67,517 to €48,368
- Depreciation -€8,044
down €8,044 (-10.3%), from €78,458 to €70,414
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 | €1,418,906 | €1,472,649 | +€53,743 | +3.8% |
| Fixed assets | 21/28 | €687,762 | €547,701 | -€140,061 | -20.4% |
| Tangible fixed assets | 22/27 | €587,534 | €547,473 | -€40,061 | -6.8% |
| Land and buildings | 22 | €479,962 | €465,845 | -€14,117 | -2.9% |
| Plant, machinery and equipment | 23 | €34,123 | €27,313 | -€6,810 | -20.0% |
| Furniture and vehicles | 24 | €73,449 | €54,315 | -€19,134 | -26.1% |
| Financial fixed assets | 28 | €100,228 | €228 | -€100,000 | -99.8% |
| Current assets | 29/58 | €731,144 | €924,948 | +€193,804 | +26.5% |
| Stocks and contracts in progress | 3 | €20,109 | €13,850 | -€6,259 | -31.1% |
| Stocks | 30/36 | €20,109 | €13,850 | -€6,259 | -31.1% |
| Amounts receivable within one year | 40/41 | €395,442 | €329,001 | -€66,441 | -16.8% |
| Trade receivables | 40 | €329,647 | €158,317 | -€171,330 | -52.0% |
| Other amounts receivable | 41 | €65,795 | €170,683 | +€104,888 | +159% |
| Cash at bank and in hand | 54/58 | €170,573 | €465,671 | +€295,098 | +173% |
| Deferred charges and accrued income | 490/1 | €145,020 | €116,427 | -€28,594 | -19.7% |
| Total equity and liabilities | 10/49 | €1,418,906 | €1,472,649 | +€53,743 | +3.8% |
| Equity | 10/15 | €736,473 | €847,647 | +€111,174 | +15.1% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €693,600 | €803,600 | +€110,000 | +15.9% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €690,600 | €800,600 | +€110,000 | +15.9% |
| Profit (loss) carried forward | 14 | €12,873 | €14,047 | +€1,174 | +9.1% |
| Amounts payable | 17/49 | €682,433 | €625,002 | -€57,431 | -8.4% |
| Amounts payable after more than one year | 17 | €548,089 | €481,384 | -€66,705 | -12.2% |
| Financial debts | 170/4 | €548,089 | €481,384 | -€66,705 | -12.2% |
| Amounts payable within one year | 42/48 | €134,344 | €143,618 | +€9,274 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €88,422 | €117,456 | +€29,034 | +32.8% |
| Trade debts | 44 | €37,326 | €16,020 | -€21,306 | -57.1% |
| Suppliers | 440/4 | €37,326 | €16,020 | -€21,306 | -57.1% |
| Taxes, remuneration and social security | 45 | €6,846 | €8,192 | +€1,347 | +19.7% |
| Taxes | 450/3 | €417 | €1,043 | +€625 | +150% |
| Remuneration and social security | 454/9 | €6,429 | €7,150 | +€721 | +11.2% |
| Other amounts payable | 47/48 | €1,750 | €1,950 | +€200 | +11.4% |
| Non-recurring operating income | 76A | - | €826 | +€826 | |
| Remuneration, social security and pensions | 62 | €288,544 | €413,777 | +€125,233 | +43.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,458 | €70,414 | -€8,044 | -10.3% |
| Other operating charges | 640/8 | €6,864 | €7,489 | +€624 | +9.1% |
| Non-recurring operating charges | 66A | €5,380 | - | -€5,380 | |
| Gross operating margin | 9900 | €622,557 | €667,180 | +€44,623 | +7.2% |
| Operating profit (loss) | 9901 | €243,310 | €175,500 | -€67,810 | -27.9% |
| Financial income | 75/76B | - | €4,632 | +€4,632 | |
| Recurring financial income | 75 | - | €4,632 | +€4,632 | |
| Financial charges | 65/66B | €19,342 | €18,591 | -€751 | -3.9% |
| Recurring financial charges | 65 | €19,342 | €18,591 | -€751 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €223,968 | €161,542 | -€62,427 | -27.9% |
| Income taxes | 67/77 | €67,517 | €48,368 | -€19,149 | -28.4% |
| Profit (loss) for the period | 9904 | €156,451 | €113,174 | -€43,277 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €156,451 | €113,174 | -€43,277 | -27.7% |
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 17 October 2026 via checked.be.