SPRLU CECILE DEKEYSER: 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.
SPRLU CECILE DEKEYSER
Largest movements
- Deferred charges and accrued income +€9,146
up €9,146 (+195%), from €4,690 to €13,836
- Cash +€8,452
up €8,452 (+28.8%), from €29,337 to €37,789
mainly Net result for the year (+€92,717) and Depreciation (+€16,717)
- Receivables within one year +€5,749
up €5,749 (+7.8%), from €74,121 to €79,870
of which Other amounts receivable: +€5,749
- Tangible fixed assets -€5,118
down €5,118 (-14.3%), from €35,775 to €30,657
of which Furniture and vehicles: -€3,378
- Reserves +€15,563
up €15,563 (+20.2%), from €77,154 to €92,717
- Tax, wage and social debts +€6,124
up €6,124 (+223%), from €2,750 to €8,874
- Debts after one year -€5,110
down €5,110 (-100%), from €5,110 to €0
- Trade debts +€4,123
up €4,123 (+239%), from €1,728 to €5,851
- Current portion of long-term debt -€2,471
down €2,471 (-32.6%), from €7,581 to €5,110
- Gross operating margin +€22,028
up €22,028 (+19.2%), from €114,732 to €136,760
- Taxes +€5,899
up €5,899 (+27.7%), from €21,311 to €27,210
- Depreciation +€1,849
up €1,849 (+12.4%), from €14,868 to €16,717
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 | €143,923 | €162,152 | +€18,229 | +12.7% |
| Fixed assets | 21/28 | €35,775 | €30,657 | -€5,118 | -14.3% |
| Tangible fixed assets | 22/27 | €35,775 | €30,657 | -€5,118 | -14.3% |
| Plant, machinery and equipment | 23 | €72 | €630 | +€558 | +775% |
| Furniture and vehicles | 24 | €28,977 | €25,599 | -€3,378 | -11.7% |
| Other tangible fixed assets | 26 | €6,726 | €4,428 | -€2,298 | -34.2% |
| Current assets | 29/58 | €108,148 | €131,495 | +€23,347 | +21.6% |
| Amounts receivable within one year | 40/41 | €74,121 | €79,870 | +€5,749 | +7.8% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €74,121 | €79,870 | +€5,749 | +7.8% |
| Cash at bank and in hand | 54/58 | €29,337 | €37,789 | +€8,452 | +28.8% |
| Deferred charges and accrued income | 490/1 | €4,690 | €13,836 | +€9,146 | +195% |
| Total equity and liabilities | 10/49 | €143,923 | €162,152 | +€18,229 | +12.7% |
| Equity | 10/15 | €126,754 | €142,317 | +€15,563 | +12.3% |
| Contributions | 10/11 | €49,600 | €49,600 | = | 0.0% |
| Reserves | 13 | €77,154 | €92,717 | +€15,563 | +20.2% |
| Distributable reserves | 133 | €77,154 | €92,717 | +€15,563 | +20.2% |
| Amounts payable | 17/49 | €17,169 | €19,835 | +€2,666 | +15.5% |
| Amounts payable after more than one year | 17 | €5,110 | €0 | -€5,110 | -100% |
| Financial debts | 170/4 | €5,110 | €0 | -€5,110 | -100% |
| Amounts payable within one year | 42/48 | €12,059 | €19,835 | +€7,776 | +64.5% |
| Current portion of amounts payable after more than one year | 42 | €7,581 | €5,110 | -€2,471 | -32.6% |
| Trade debts | 44 | €1,728 | €5,851 | +€4,123 | +239% |
| Suppliers | 440/4 | €1,728 | €5,851 | +€4,123 | +239% |
| Taxes, remuneration and social security | 45 | €2,750 | €8,874 | +€6,124 | +223% |
| Taxes | 450/3 | €2,750 | €8,874 | +€6,124 | +223% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,868 | €16,717 | +€1,849 | +12.4% |
| Other operating charges | 640/8 | €311 | €641 | +€330 | +106% |
| Gross operating margin | 9900 | €114,732 | €136,760 | +€22,028 | +19.2% |
| Operating profit (loss) | 9901 | €99,553 | €119,402 | +€19,849 | +19.9% |
| Financial income | 75/76B | €3,907 | €4,882 | +€975 | +25.0% |
| Recurring financial income | 75 | €3,907 | €4,882 | +€975 | +25.0% |
| Financial charges | 65/66B | €4,995 | €4,357 | -€638 | -12.8% |
| Recurring financial charges | 65 | €4,995 | €4,357 | -€638 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €98,465 | €119,927 | +€21,462 | +21.8% |
| Income taxes | 67/77 | €21,311 | €27,210 | +€5,899 | +27.7% |
| Profit (loss) for the period | 9904 | €77,154 | €92,717 | +€15,563 | +20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,154 | €92,717 | +€15,563 | +20.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.