SPRT: 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.
SPRT
Largest movements
- Receivables within one year -€49,196
down €49,196 (-32.0%), from €153,847 to €104,651
of which Other amounts receivable: -€77,613
- Cash -€30,828
down €30,828 (-21.9%), from €140,854 to €110,025
mainly Contributions, distributions and other (-€395,491) and Tax, wage and social debts (-€31,203)
- Deferred charges and accrued income +€10,856
up €10,856 (+486.8%), from €2,230 to €13,086
- Profit (loss) carried forward -€264,266
no longer reported in 2025 (was €264,266)
- Other debts +€225,919
up €225,919 (+26300.3%), from €859 to €226,778
- Tax, wage and social debts -€31,203
down €31,203 (-82.5%), from €37,812 to €6,609
- Gross operating margin +€25,878
up €25,878 (+17.7%), from €146,479 to €172,357
- Taxes +€6,297
up €6,297 (+19.9%), from €31,662 to €37,959
- Depreciation -€4,318
down €4,318 (-74.3%), from €5,809 to €1,491
- Financial income -€1,745
down €1,745 (-100.0%), from €1,745 to €0
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 | €306,170 | €236,563 | -€69,608 | -22.7% |
| Fixed assets | 21/28 | €9,240 | €8,800 | -€440 | -4.8% |
| Tangible fixed assets | 22/27 | €9,240 | €8,800 | -€440 | -4.8% |
| Furniture and vehicles | 24 | €9,240 | €8,800 | -€440 | -4.8% |
| Current assets | 29/58 | €296,931 | €227,763 | -€69,168 | -23.3% |
| Amounts receivable within one year | 40/41 | €153,847 | €104,651 | -€49,196 | -32.0% |
| Trade receivables | 40 | €76,234 | €104,651 | +€28,417 | +37.3% |
| Other amounts receivable | 41 | €77,613 | €0 | -€77,613 | -100.0% |
| Cash at bank and in hand | 54/58 | €140,854 | €110,025 | -€30,828 | -21.9% |
| Deferred charges and accrued income | 490/1 | €2,230 | €13,086 | +€10,856 | +486.8% |
| Total equity and liabilities | 10/49 | €306,170 | €236,563 | -€69,608 | -22.7% |
| Equity | 10/15 | €266,266 | €2,000 | -€264,266 | -99.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €264,266 | - | -€264,266 | |
| Amounts payable | 17/49 | €39,905 | €234,563 | +€194,658 | +487.8% |
| Amounts payable within one year | 42/48 | €39,905 | €234,563 | +€194,658 | +487.8% |
| Trade debts | 44 | €1,234 | €1,175 | -€59 | -4.8% |
| Suppliers | 440/4 | €1,234 | €1,175 | -€59 | -4.8% |
| Taxes, remuneration and social security | 45 | €37,812 | €6,609 | -€31,203 | -82.5% |
| Taxes | 450/3 | €37,812 | €6,609 | -€31,203 | -82.5% |
| Other amounts payable | 47/48 | €859 | €226,778 | +€225,919 | +26300.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,809 | €1,491 | -€4,318 | -74.3% |
| Other operating charges | 640/8 | €173 | €640 | +€467 | +270.5% |
| Gross operating margin | 9900 | €146,479 | €172,357 | +€25,878 | +17.7% |
| Operating profit (loss) | 9901 | €140,498 | €170,227 | +€29,729 | +21.2% |
| Financial income | 75/76B | €1,745 | €0 | -€1,745 | -100.0% |
| Recurring financial income | 75 | €1,745 | €0 | -€1,745 | -100.0% |
| Financial charges | 65/66B | €221 | €1,042 | +€821 | +372.2% |
| Recurring financial charges | 65 | €221 | €1,042 | +€821 | +372.2% |
| Profit (loss) for the period before taxes | 9903 | €142,022 | €169,185 | +€27,163 | +19.1% |
| Income taxes | 67/77 | €31,662 | €37,959 | +€6,297 | +19.9% |
| Profit (loss) for the period | 9904 | €110,360 | €131,225 | +€20,865 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,360 | €131,225 | +€20,865 | +18.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.