SPRONKEN: what changed
SPRONKEN
Largest movements
- Cash +€2,786
up €2,786 (+23.1%), from €12,076 to €14,862
mainly Depreciation (+€6,708) and Debts after one year (+€1,905)
- Tangible fixed assets -€1,471
down €1,471 (-7.5%), from €19,504 to €18,033
of which Furniture and vehicles: -€4,772
- Receivables within one year +€1,110
up €1,110 (+116%), from €956 to €2,066
of which Trade receivables: +€691
- Profit (loss) carried forward -€2,674
down €2,674 (-46.1%), from €5,798 to €3,124
- Debts after one year +€1,905
new in 2025: €1,905
- Accrued charges and deferred income +€1,721
up €1,721 (+218%), from €790 to €2,511
- Short-term financial debts +€1,450
new in 2025: €1,450
- Other debts -€1,419
down €1,419 (-9.0%), from €15,790 to €14,371
- Gross operating margin -€1,659
down €1,659 (-23.5%), from €7,074 to €5,414
- Depreciation +€1,047
up €1,047 (+18.5%), from €5,661 to €6,708
- Financial charges +€275
up €275 (+53.5%), from €513 to €788
- Taxes +€253
up €253 (+74.4%), from €339 to €592
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 | €38,255 | €40,723 | +€2,468 | +6.5% |
| Fixed assets | 21/28 | €19,564 | €18,207 | -€1,356 | -6.9% |
| Tangible fixed assets | 22/27 | €19,504 | €18,033 | -€1,471 | -7.5% |
| Plant, machinery and equipment | 23 | €593 | €3,894 | +€3,301 | +557% |
| Furniture and vehicles | 24 | €18,911 | €14,139 | -€4,772 | -25.2% |
| Financial fixed assets | 28 | €60 | €175 | +€115 | +191% |
| Current assets | 29/58 | €18,691 | €22,515 | +€3,824 | +20.5% |
| Stocks and contracts in progress | 3 | €5,659 | €5,588 | -€71 | -1.3% |
| Stocks | 30/36 | €5,659 | €5,588 | -€71 | -1.3% |
| Amounts receivable within one year | 40/41 | €956 | €2,066 | +€1,110 | +116% |
| Trade receivables | 40 | €956 | €1,647 | +€691 | +72.3% |
| Other amounts receivable | 41 | - | €419 | +€419 | |
| Cash at bank and in hand | 54/58 | €12,076 | €14,862 | +€2,786 | +23.1% |
| Total equity and liabilities | 10/49 | €38,255 | €40,723 | +€2,468 | +6.5% |
| Equity | 10/15 | €20,778 | €18,104 | -€2,674 | -12.9% |
| Contributions | 10/11 | €14,980 | €14,980 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,798 | €3,124 | -€2,674 | -46.1% |
| Amounts payable | 17/49 | €17,477 | €22,618 | +€5,141 | +29.4% |
| Amounts payable after more than one year | 17 | - | €1,905 | +€1,905 | |
| Financial debts | 170/4 | - | €1,905 | +€1,905 | |
| Amounts payable within one year | 42/48 | €16,687 | €18,203 | +€1,516 | +9.1% |
| Financial debts | 43 | - | €1,450 | +€1,450 | |
| Credit institutions | 430/8 | - | €1,450 | +€1,450 | |
| Trade debts | 44 | €436 | €1,790 | +€1,355 | +311% |
| Suppliers | 440/4 | €436 | €1,790 | +€1,355 | +311% |
| Taxes, remuneration and social security | 45 | €461 | €592 | +€131 | +28.3% |
| Taxes | 450/3 | €461 | €592 | +€131 | +28.3% |
| Other amounts payable | 47/48 | €15,790 | €14,371 | -€1,419 | -9.0% |
| Accrued charges and deferred income | 492/3 | €790 | €2,511 | +€1,721 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,661 | €6,708 | +€1,047 | +18.5% |
| Gross operating margin | 9900 | €7,074 | €5,414 | -€1,659 | -23.5% |
| Operating profit (loss) | 9901 | €1,413 | -€1,294 | -€2,707 | |
| Financial charges | 65/66B | €513 | €788 | +€275 | +53.5% |
| Recurring financial charges | 65 | €513 | €788 | +€275 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €900 | -€2,082 | -€2,982 | |
| Income taxes | 67/77 | €339 | €592 | +€253 | +74.4% |
| Profit (loss) for the period | 9904 | €560 | -€2,674 | -€3,234 | |
| Profit (loss) for the period to be appropriated | 9905 | €560 | -€2,674 | -€3,234 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.