SPRUIT: 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.
SPRUIT
Largest movements
- Tangible fixed assets +€15,922
up €15,922 (+2.6%), from €611,183 to €627,105
of which Furniture and vehicles: +€40,132
- Cash -€10,898
down €10,898 (-65.1%), from €16,739 to €5,841
mainly Investment in fixed assets (net) (-€58,764) and Current portion of long-term debt (-€36,489)
- Receivables within one year +€9,773
up €9,773 (+67.7%), from €14,427 to €24,200
of which Other amounts receivable: +€7,837
- Debts after one year +€52,619
up €52,619 (+12.7%), from €413,511 to €466,130
- Current portion of long-term debt -€36,489
down €36,489 (-72.5%), from €50,328 to €13,839
- Other debts +€9,840
up €9,840 (+884.7%), from €1,112 to €10,952
- Tax, wage and social debts -€9,712
down €9,712 (-72.6%), from €13,382 to €3,669
of which Taxes: -€9,712
- Gross operating margin -€26,016
down €26,016 (-33.3%), from €78,164 to €52,148
- Taxes -€11,018
down €11,018 (-77.8%), from €14,153 to €3,135
- Depreciation +€1,127
up €1,127 (+2.7%), from €41,715 to €42,842
- Financial charges +€923
up €923 (+11.9%), from €7,744 to €8,667
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 | €642,349 | €657,145 | +€14,797 | +2.3% |
| Fixed assets | 21/28 | €611,183 | €627,105 | +€15,922 | +2.6% |
| Tangible fixed assets | 22/27 | €611,183 | €627,105 | +€15,922 | +2.6% |
| Land and buildings | 22 | €575,604 | €552,277 | -€23,327 | -4.1% |
| Plant, machinery and equipment | 23 | €2,327 | €1,444 | -€883 | -37.9% |
| Furniture and vehicles | 24 | €33,252 | €73,384 | +€40,132 | +120.7% |
| Current assets | 29/58 | €31,166 | €30,040 | -€1,125 | -3.6% |
| Amounts receivable within one year | 40/41 | €14,427 | €24,200 | +€9,773 | +67.7% |
| Trade receivables | 40 | €14,399 | €16,335 | +€1,936 | +13.4% |
| Other amounts receivable | 41 | €28 | €7,865 | +€7,837 | +28048.1% |
| Cash at bank and in hand | 54/58 | €16,739 | €5,841 | -€10,898 | -65.1% |
| Total equity and liabilities | 10/49 | €642,349 | €657,145 | +€14,797 | +2.3% |
| Equity | 10/15 | €154,076 | €151,397 | -€2,678 | -1.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €135,484 | €135,484 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €133,624 | €133,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,678 | -€2,678 | |
| Amounts payable | 17/49 | €488,273 | €505,748 | +€17,475 | +3.6% |
| Amounts payable after more than one year | 17 | €413,511 | €466,130 | +€52,619 | +12.7% |
| Financial debts | 170/4 | €413,511 | €466,130 | +€52,619 | +12.7% |
| Amounts payable within one year | 42/48 | €74,762 | €39,618 | -€35,144 | -47.0% |
| Current portion of amounts payable after more than one year | 42 | €50,328 | €13,839 | -€36,489 | -72.5% |
| Financial debts | 43 | €8,336 | €11,000 | +€2,664 | +32.0% |
| Credit institutions | 430/8 | €8,336 | €11,000 | +€2,664 | +32.0% |
| Trade debts | 44 | €1,604 | €158 | -€1,446 | -90.1% |
| Suppliers | 440/4 | €1,604 | €158 | -€1,446 | -90.1% |
| Taxes, remuneration and social security | 45 | €13,382 | €3,669 | -€9,712 | -72.6% |
| Taxes | 450/3 | €13,382 | €3,669 | -€9,712 | -72.6% |
| Remuneration and social security | 454/9 | €0 | - | -€0 | |
| Other amounts payable | 47/48 | €1,112 | €10,952 | +€9,840 | +884.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,715 | €42,842 | +€1,127 | +2.7% |
| Other operating charges | 640/8 | €343 | €190 | -€153 | -44.6% |
| Gross operating margin | 9900 | €78,164 | €52,148 | -€26,016 | -33.3% |
| Operating profit (loss) | 9901 | €36,106 | €9,115 | -€26,990 | -74.8% |
| Financial income | 75/76B | €0 | €9 | +€9 | +87600.0% |
| Recurring financial income | 75 | €0 | €9 | +€9 | +87600.0% |
| Financial charges | 65/66B | €7,744 | €8,667 | +€923 | +11.9% |
| Recurring financial charges | 65 | €7,744 | €8,667 | +€923 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €28,362 | €457 | -€27,905 | -98.4% |
| Income taxes | 67/77 | €14,153 | €3,135 | -€11,018 | -77.8% |
| Profit (loss) for the period | 9904 | €14,209 | -€2,678 | -€16,887 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,209 | -€2,678 | -€16,887 |
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 10 October 2026 via checked.be.