SPRLU KLEIJNEN: what changed
SPRLU KLEIJNEN
Largest movements
- Receivables within one year -€43,724
down €43,724 (-40.5%), from €107,968 to €64,244
of which Trade receivables: -€43,230
- Stocks and contracts -€42,698
down €42,698 (-72.1%), from €59,222 to €16,524
- Cash +€19,244
up €19,244 (+213%), from €9,043 to €28,287
mainly Receivables within one year (+€43,724) and Stocks and contracts (+€42,698)
- Tangible fixed assets -€9,978
down €9,978 (-35.1%), from €28,404 to €18,426
- Intangible fixed assets -€7,000
down €7,000 (-21.0%), from €33,255 to €26,255
- Trade debts -€73,395
down €73,395 (-80.4%), from €91,244 to €17,849
- Other debts -€20,655
down €20,655 (-19.3%), from €107,199 to €86,544
- Reserves +€12,259
up €12,259 (+659%), from €1,860 to €14,119
of which Distributable reserves: +€12,259
- Debts after one year -€6,125
down €6,125 (-49.3%), from €12,426 to €6,300
- Tax, wage and social debts +€3,434
up €3,434 (+44.7%), from €7,677 to €11,111
- Gross operating margin +€18,701
up €18,701 (+104%), from €17,997 to €36,698
- Taxes +€4,841
up €4,841 (+3,759%), from €129 to €4,969
- Write-downs -€2,583
down €2,583 (-100%), from €2,583 to €0
- Financial charges -€2,139
down €2,139 (-60.0%), from €3,562 to €1,424
- Financial income -€1,837
down €1,837 (-100.0%), from €1,837 to €0
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 | €240,596 | €156,283 | -€84,313 | -35.0% |
| Fixed assets | 21/28 | €62,009 | €45,031 | -€16,978 | -27.4% |
| Intangible fixed assets | 21 | €33,255 | €26,255 | -€7,000 | -21.0% |
| Tangible fixed assets | 22/27 | €28,404 | €18,426 | -€9,978 | -35.1% |
| Furniture and vehicles | 24 | €28,404 | €18,426 | -€9,978 | -35.1% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €178,587 | €111,252 | -€67,335 | -37.7% |
| Stocks and contracts in progress | 3 | €59,222 | €16,524 | -€42,698 | -72.1% |
| Stocks | 30/36 | €59,222 | €16,524 | -€42,698 | -72.1% |
| Amounts receivable within one year | 40/41 | €107,968 | €64,244 | -€43,724 | -40.5% |
| Trade receivables | 40 | €107,453 | €64,223 | -€43,230 | -40.2% |
| Other amounts receivable | 41 | €515 | €21 | -€494 | -96.0% |
| Cash at bank and in hand | 54/58 | €9,043 | €28,287 | +€19,244 | +213% |
| Deferred charges and accrued income | 490/1 | €2,354 | €2,197 | -€157 | -6.7% |
| Total equity and liabilities | 10/49 | €240,596 | €156,283 | -€84,313 | -35.0% |
| Equity | 10/15 | €16,095 | €28,354 | +€12,259 | +76.2% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €14,119 | +€12,259 | +659% |
| 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 | - | €12,259 | +€12,259 | |
| Profit (loss) carried forward | 14 | €1,735 | €1,735 | = | 0.0% |
| Amounts payable | 17/49 | €224,501 | €127,929 | -€96,572 | -43.0% |
| Amounts payable after more than one year | 17 | €12,426 | €6,300 | -€6,125 | -49.3% |
| Financial debts | 170/4 | €12,426 | €6,300 | -€6,125 | -49.3% |
| Amounts payable within one year | 42/48 | €212,076 | €121,629 | -€90,446 | -42.6% |
| Current portion of amounts payable after more than one year | 42 | €5,955 | €6,125 | +€170 | +2.9% |
| Trade debts | 44 | €91,244 | €17,849 | -€73,395 | -80.4% |
| Suppliers | 440/4 | €91,244 | €17,849 | -€73,395 | -80.4% |
| Taxes, remuneration and social security | 45 | €7,677 | €11,111 | +€3,434 | +44.7% |
| Taxes | 450/3 | €7,677 | €11,111 | +€3,434 | +44.7% |
| Other amounts payable | 47/48 | €107,199 | €86,544 | -€20,655 | -19.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,978 | €16,978 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,583 | €0 | -€2,583 | -100% |
| Other operating charges | 640/8 | €1,599 | €1,069 | -€530 | -33.1% |
| Non-recurring operating charges | 66A | €787 | €0 | -€787 | -100% |
| Gross operating margin | 9900 | €17,997 | €36,698 | +€18,701 | +104% |
| Operating profit (loss) | 9901 | -€3,950 | €18,651 | +€22,601 | |
| Financial income | 75/76B | €1,837 | €0 | -€1,837 | -100.0% |
| Recurring financial income | 75 | €1,837 | €0 | -€1,837 | -100.0% |
| Financial charges | 65/66B | €3,562 | €1,424 | -€2,139 | -60.0% |
| Recurring financial charges | 65 | €3,562 | €1,424 | -€2,139 | -60.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,675 | €17,228 | +€22,904 | |
| Income taxes | 67/77 | €129 | €4,969 | +€4,841 | +3,759% |
| Profit (loss) for the period | 9904 | -€5,804 | €12,259 | +€18,063 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,804 | €12,259 | +€18,063 |
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 1 November 2026 via checked.be.