SPROOKJES: what changed
Two fiscal 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.
SPROOKJES
Largest movements
- Receivables within one year -€72,217
down €72,217 (-31.2%), from €231,707 to €159,491
of which Trade receivables: -€112,725
- Tangible fixed assets -€15,413
down €15,413 (-21.1%), from €73,085 to €57,672
- Stocks and contracts -€8,610
down €8,610 (-4.0%), from €215,990 to €207,380
- Advances received -€45,505
down €45,505 (-94.2%), from €48,310 to €2,805
- Trade debts -€37,985
down €37,985 (-70.2%), from €54,124 to €16,139
- Profit (loss) carried forward -€17,011
down €17,011 (-8.5%), from €200,841 to €183,830
- Short-term financial debts +€7,809
up €7,809 (+5.7%), from €136,385 to €144,193
- Gross operating margin -€59,478
down €59,478 (-36.0%), from €165,423 to €105,944
- Staff costs +€2,076
up €2,076 (+2.4%), from €87,716 to €89,792
- Financial income +€1,874
up €1,874 (+192.1%), from €976 to €2,850
of which Non-recurring financial income: +€1,158
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.
Cash bridge derived
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 | €531,356 | €441,580 | -€89,777 | -16.9% |
| Fixed assets | 21/28 | €73,085 | €57,672 | -€15,413 | -21.1% |
| Tangible fixed assets | 22/27 | €73,085 | €57,672 | -€15,413 | -21.1% |
| Land and buildings | 22 | €18,411 | €15,540 | -€2,871 | -15.6% |
| Plant, machinery and equipment | 23 | €24,765 | €18,805 | -€5,960 | -24.1% |
| Furniture and vehicles | 24 | €29,909 | €23,327 | -€6,582 | -22.0% |
| Current assets | 29/58 | €458,272 | €383,908 | -€74,364 | -16.2% |
| Stocks and contracts in progress | 3 | €215,990 | €207,380 | -€8,610 | -4.0% |
| Stocks | 30/36 | €215,990 | €207,380 | -€8,610 | -4.0% |
| Amounts receivable within one year | 40/41 | €231,707 | €159,491 | -€72,217 | -31.2% |
| Trade receivables | 40 | €150,341 | €37,617 | -€112,725 | -75.0% |
| Other amounts receivable | 41 | €81,366 | €121,874 | +€40,508 | +49.8% |
| Cash at bank and in hand | 54/58 | €3,827 | €6,142 | +€2,315 | +60.5% |
| Deferred charges and accrued income | 490/1 | €6,747 | €10,895 | +€4,148 | +61.5% |
| Total equity and liabilities | 10/49 | €531,356 | €441,580 | -€89,777 | -16.9% |
| Equity | 10/15 | €291,221 | €274,210 | -€17,011 | -5.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €28,407 | €28,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,209 | €22,209 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,841 | €183,830 | -€17,011 | -8.5% |
| Amounts payable | 17/49 | €240,136 | €167,369 | -€72,766 | -30.3% |
| Amounts payable within one year | 42/48 | €240,136 | €167,369 | -€72,766 | -30.3% |
| Financial debts | 43 | €136,385 | €144,193 | +€7,809 | +5.7% |
| Credit institutions | 430/8 | €136,385 | €144,193 | +€7,809 | +5.7% |
| Trade debts | 44 | €54,124 | €16,139 | -€37,985 | -70.2% |
| Suppliers | 440/4 | €54,124 | €16,139 | -€37,985 | -70.2% |
| Advances received on contracts in progress | 46 | €48,310 | €2,805 | -€45,505 | -94.2% |
| Taxes, remuneration and social security | 45 | €1,318 | €4,233 | +€2,915 | +221.2% |
| Taxes | 450/3 | €1,318 | €98 | -€1,220 | -92.6% |
| Remuneration and social security | 454/9 | - | €4,135 | +€4,135 | |
| Non-recurring operating income | 76A | €4,726 | - | -€4,726 | |
| Remuneration, social security and pensions | 62 | €87,716 | €89,792 | +€2,076 | +2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,326 | €21,466 | +€1,139 | +5.6% |
| Other operating charges | 640/8 | €1,136 | €1,047 | -€89 | -7.9% |
| Gross operating margin | 9900 | €165,423 | €105,944 | -€59,478 | -36.0% |
| Operating profit (loss) | 9901 | €56,244 | -€6,360 | -€62,605 | |
| Financial income | 75/76B | €976 | €2,850 | +€1,874 | +192.1% |
| Recurring financial income | 75 | €976 | €1,692 | +€716 | +73.4% |
| Non-recurring financial income | 76B | - | €1,158 | +€1,158 | |
| Financial charges | 65/66B | €13,453 | €13,402 | -€51 | -0.4% |
| Recurring financial charges | 65 | €13,453 | €13,402 | -€51 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €43,767 | -€16,913 | -€60,679 | |
| Income taxes | 67/77 | €96 | €98 | +€2 | +1.8% |
| Profit (loss) for the period | 9904 | €43,670 | -€17,011 | -€60,681 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,670 | -€17,011 | -€60,681 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.