Sprozatec: 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.
Sprozatec
Largest movements
- Cash -€73,233
down €73,233 (-72.2%), from €101,479 to €28,246
mainly Investment in fixed assets (net) (-€95,167) and Debts after one year (-€51,400)
- Tangible fixed assets -€19,396
down €19,396 (-5.2%), from €373,558 to €354,161
of which Furniture and vehicles: -€10,446
- Debts after one year -€51,400
down €51,400 (-38.3%), from €134,067 to €82,667
- Trade debts -€18,630
down €18,630 (-35.1%), from €53,092 to €34,462
- Current portion of long-term debt -€13,550
down €13,550 (-20.9%), from €64,950 to €51,400
- Reserves +€7,511
up €7,511 (+4.4%), from €172,487 to €179,998
- Tax, wage and social debts -€7,313
down €7,313 (-90.0%), from €8,129 to €816
- Gross operating margin -€23,163
down €23,163 (-15.0%), from €154,625 to €131,462
- Depreciation +€18,645
up €18,645 (+19.4%), from €95,919 to €114,564
- Taxes -€10,935
down €10,935 (-77.4%), from €14,129 to €3,195
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 | €535,095 | €445,850 | -€89,246 | -16.7% |
| Fixed assets | 21/28 | €373,558 | €354,161 | -€19,396 | -5.2% |
| Tangible fixed assets | 22/27 | €373,558 | €354,161 | -€19,396 | -5.2% |
| Plant, machinery and equipment | 23 | €270,058 | €261,107 | -€8,951 | -3.3% |
| Furniture and vehicles | 24 | €103,500 | €93,054 | -€10,446 | -10.1% |
| Current assets | 29/58 | €161,537 | €91,688 | -€69,849 | -43.2% |
| Stocks and contracts in progress | 3 | €2,165 | €2,788 | +€623 | +28.8% |
| Stocks | 30/36 | €2,165 | €2,788 | +€623 | +28.8% |
| Amounts receivable within one year | 40/41 | €57,061 | €59,750 | +€2,690 | +4.7% |
| Trade receivables | 40 | €51,279 | €56,892 | +€5,613 | +10.9% |
| Other amounts receivable | 41 | €5,782 | €2,858 | -€2,923 | -50.6% |
| Cash at bank and in hand | 54/58 | €101,479 | €28,246 | -€73,233 | -72.2% |
| Deferred charges and accrued income | 490/1 | €833 | €904 | +€71 | +8.5% |
| Total equity and liabilities | 10/49 | €535,095 | €445,850 | -€89,246 | -16.7% |
| Equity | 10/15 | €197,277 | €204,788 | +€7,511 | +3.8% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €172,487 | €179,998 | +€7,511 | +4.4% |
| Distributable reserves | 133 | €172,487 | €179,998 | +€7,511 | +4.4% |
| Amounts payable | 17/49 | €337,819 | €241,062 | -€96,757 | -28.6% |
| Amounts payable after more than one year | 17 | €134,067 | €82,667 | -€51,400 | -38.3% |
| Financial debts | 170/4 | €134,067 | €82,667 | -€51,400 | -38.3% |
| Amounts payable within one year | 42/48 | €203,752 | €158,395 | -€45,357 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €64,950 | €51,400 | -€13,550 | -20.9% |
| Trade debts | 44 | €53,092 | €34,462 | -€18,630 | -35.1% |
| Suppliers | 440/4 | €53,092 | €34,462 | -€18,630 | -35.1% |
| Taxes, remuneration and social security | 45 | €8,129 | €816 | -€7,313 | -90.0% |
| Taxes | 450/3 | €8,129 | €816 | -€7,313 | -90.0% |
| Other amounts payable | 47/48 | €77,581 | €71,718 | -€5,863 | -7.6% |
| Non-recurring operating income | 76A | €37,800 | €16,500 | -€21,300 | -56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,919 | €114,564 | +€18,645 | +19.4% |
| Other operating charges | 640/8 | €676 | €527 | -€148 | -21.9% |
| Gross operating margin | 9900 | €154,625 | €131,462 | -€23,163 | -15.0% |
| Operating profit (loss) | 9901 | €58,030 | €16,371 | -€41,659 | -71.8% |
| Financial income | 75/76B | €400 | €500 | +€100 | +24.9% |
| Recurring financial income | 75 | €400 | €500 | +€100 | +24.9% |
| Financial charges | 65/66B | €6,514 | €6,165 | -€349 | -5.4% |
| Recurring financial charges | 65 | €6,514 | €6,165 | -€349 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €51,916 | €10,706 | -€41,210 | -79.4% |
| Income taxes | 67/77 | €14,129 | €3,195 | -€10,935 | -77.4% |
| Profit (loss) for the period | 9904 | €37,787 | €7,511 | -€30,276 | -80.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,787 | €7,511 | -€30,276 | -80.1% |
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 15 October 2026 via checked.be.