Sprollaris: 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.
Sprollaris
Largest movements
- Financial fixed assets -€40,000
down €40,000 (-66.5%), from €60,130 to €20,130
- Receivables within one year +€27,362
up €27,362 (+180%), from €15,188 to €42,551
of which Trade receivables: +€25,494
- Tangible fixed assets -€17,396
down €17,396 (-16.4%), from €105,888 to €88,492
of which Plant, machinery and equipment: -€17,396
- Stocks and contracts -€10,023
down €10,023 (-13.2%), from €76,023 to €66,000
- Short-term financial debts -€24,927
down €24,927 (-99.9%), from €24,949 to €22
- Other debts -€19,393
down €19,393 (-13.0%), from €148,949 to €129,556
- Debts after one year -€15,576
down €15,576 (-92.2%), from €16,886 to €1,309
- Trade debts +€10,557
up €10,557 (+67.6%), from €15,611 to €26,168
- Profit (loss) carried forward +€8,293
up €8,293, from -€8,293 to €0
- Gross operating margin +€25,427
up €25,427 (+118%), from €21,560 to €46,987
- Depreciation -€9,027
down €9,027 (-31.2%), from €28,923 to €19,896
- Financial charges +€5,689
up €5,689 (+108%), from €5,253 to €10,942
- Other operating charges -€1,795
down €1,795 (-59.0%), from €3,041 to €1,246
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 | €263,739 | €222,871 | -€40,868 | -15.5% |
| Fixed assets | 21/28 | €166,018 | €108,622 | -€57,396 | -34.6% |
| Tangible fixed assets | 22/27 | €105,888 | €88,492 | -€17,396 | -16.4% |
| Plant, machinery and equipment | 23 | €105,888 | €88,492 | -€17,396 | -16.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €60,130 | €20,130 | -€40,000 | -66.5% |
| Current assets | 29/58 | €97,721 | €114,249 | +€16,528 | +16.9% |
| Stocks and contracts in progress | 3 | €76,023 | €66,000 | -€10,023 | -13.2% |
| Stocks | 30/36 | €76,023 | €66,000 | -€10,023 | -13.2% |
| Amounts receivable within one year | 40/41 | €15,188 | €42,551 | +€27,362 | +180% |
| Trade receivables | 40 | €9,804 | €35,298 | +€25,494 | +260% |
| Other amounts receivable | 41 | €5,385 | €7,253 | +€1,868 | +34.7% |
| Cash at bank and in hand | 54/58 | €4,140 | €4,048 | -€93 | -2.2% |
| Deferred charges and accrued income | 490/1 | €2,370 | €1,651 | -€719 | -30.3% |
| Total equity and liabilities | 10/49 | €263,739 | €222,871 | -€40,868 | -15.5% |
| Equity | 10/15 | -€3,293 | €8,478 | +€11,771 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | €3,478 | +€3,478 | |
| Distributable reserves | 133 | €0 | €3,478 | +€3,478 | |
| Profit (loss) carried forward | 14 | -€8,293 | €0 | +€8,293 | |
| Amounts payable | 17/49 | €267,032 | €214,393 | -€52,640 | -19.7% |
| Amounts payable after more than one year | 17 | €16,886 | €1,309 | -€15,576 | -92.2% |
| Financial debts | 170/4 | €16,886 | €1,309 | -€15,576 | -92.2% |
| Amounts payable within one year | 42/48 | €250,147 | €213,029 | -€37,118 | -14.8% |
| Current portion of amounts payable after more than one year | 42 | €20,256 | €23,341 | +€3,085 | +15.2% |
| Financial debts | 43 | €24,949 | €22 | -€24,927 | -99.9% |
| Credit institutions | 430/8 | €24,949 | €22 | -€24,927 | -99.9% |
| Trade debts | 44 | €15,611 | €26,168 | +€10,557 | +67.6% |
| Suppliers | 440/4 | €15,611 | €26,168 | +€10,557 | +67.6% |
| Taxes, remuneration and social security | 45 | €40,382 | €33,942 | -€6,440 | -15.9% |
| Taxes | 450/3 | €34,082 | €31,442 | -€2,640 | -7.7% |
| Remuneration and social security | 454/9 | €6,300 | €2,500 | -€3,800 | -60.3% |
| Other amounts payable | 47/48 | €148,949 | €129,556 | -€19,393 | -13.0% |
| Accrued charges and deferred income | 492/3 | - | €54 | +€54 | |
| Remuneration, social security and pensions | 62 | €253 | €0 | -€253 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,923 | €19,896 | -€9,027 | -31.2% |
| Other operating charges | 640/8 | €3,041 | €1,246 | -€1,795 | -59.0% |
| Gross operating margin | 9900 | €21,560 | €46,987 | +€25,427 | +118% |
| Operating profit (loss) | 9901 | -€10,657 | €25,845 | +€36,501 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €5,253 | €10,942 | +€5,689 | +108% |
| Recurring financial charges | 65 | €5,253 | €10,942 | +€5,689 | +108% |
| Profit (loss) for the period before taxes | 9903 | -€15,906 | €14,903 | +€30,808 | |
| Income taxes | 67/77 | €2,767 | €3,132 | +€365 | +13.2% |
| Profit (loss) for the period | 9904 | -€18,673 | €11,771 | +€30,444 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,673 | €11,771 | +€30,444 |
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.