SPRUNG & CO: 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.
SPRUNG & CO
Largest movements
- Receivables within one year +€69,727
up €69,727 (+43.6%), from €159,994 to €229,721
of which Other amounts receivable: +€44,611
- Cash -€26,747
down €26,747 (-21.8%), from €122,452 to €95,706
mainly Contributions, distributions and other (-€199,723) and Receivables within one year (-€69,727)
- Other debts +€172,123
new in 2025: €172,123
- Reserves -€117,000
down €117,000 (-59.2%), from €197,548 to €80,548
of which Distributable reserves: -€117,000
- Tax, wage and social debts -€25,620
down €25,620 (-26.1%), from €98,069 to €72,449
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Taxes -€14,233
down €14,233 (-32.9%), from €43,240 to €29,006
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 | €310,502 | €352,210 | +€41,709 | +13.4% |
| Fixed assets | 21/28 | €14,649 | €12,677 | -€1,973 | -13.5% |
| Tangible fixed assets | 22/27 | €14,553 | €12,581 | -€1,973 | -13.6% |
| Furniture and vehicles | 24 | €14,553 | €10,315 | -€4,238 | -29.1% |
| Other tangible fixed assets | 26 | - | €2,266 | +€2,266 | |
| Financial fixed assets | 28 | €96 | €96 | = | 0.0% |
| Current assets | 29/58 | €295,852 | €339,534 | +€43,681 | +14.8% |
| Amounts receivable within one year | 40/41 | €159,994 | €229,721 | +€69,727 | +43.6% |
| Trade receivables | 40 | €9,257 | €34,373 | +€25,116 | +271% |
| Other amounts receivable | 41 | €150,738 | €195,349 | +€44,611 | +29.6% |
| Cash at bank and in hand | 54/58 | €122,452 | €95,706 | -€26,747 | -21.8% |
| Deferred charges and accrued income | 490/1 | €13,406 | €14,107 | +€701 | +5.2% |
| Total equity and liabilities | 10/49 | €310,502 | €352,210 | +€41,709 | +13.4% |
| Equity | 10/15 | €203,748 | €99,148 | -€104,600 | -51.3% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €197,548 | €80,548 | -€117,000 | -59.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €195,688 | €78,688 | -€117,000 | -59.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €106,754 | €253,063 | +€146,309 | +137% |
| Amounts payable within one year | 42/48 | €106,754 | €251,998 | +€145,244 | +136% |
| Trade debts | 44 | €8,685 | €7,426 | -€1,260 | -14.5% |
| Suppliers | 440/4 | €8,685 | €7,426 | -€1,260 | -14.5% |
| Taxes, remuneration and social security | 45 | €98,069 | €72,449 | -€25,620 | -26.1% |
| Taxes | 450/3 | €98,069 | €72,449 | -€25,620 | -26.1% |
| Other amounts payable | 47/48 | - | €172,123 | +€172,123 | |
| Accrued charges and deferred income | 492/3 | - | €1,065 | +€1,065 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,019 | €8,545 | +€526 | +6.6% |
| Other operating charges | 640/8 | €626 | €643 | +€17 | +2.8% |
| Non-recurring operating charges | 66A | €1,025 | €417 | -€608 | -59.3% |
| Gross operating margin | 9900 | €123,284 | €124,179 | +€896 | +0.7% |
| Operating profit (loss) | 9901 | €113,613 | €114,574 | +€961 | +0.8% |
| Financial income | 75/76B | €8,895 | €10,117 | +€1,222 | +13.7% |
| Recurring financial income | 75 | €8,895 | €10,117 | +€1,222 | +13.7% |
| Financial charges | 65/66B | €581 | €562 | -€19 | -3.3% |
| Recurring financial charges | 65 | €581 | €562 | -€19 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €121,928 | €124,130 | +€2,202 | +1.8% |
| Income taxes | 67/77 | €43,240 | €29,006 | -€14,233 | -32.9% |
| Profit (loss) for the period | 9904 | €78,688 | €95,123 | +€16,436 | +20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €78,688 | €95,123 | +€16,436 | +20.9% |
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 16 October 2026 via checked.be.