SPRUVA: 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.
SPRUVA
Largest movements
- Receivables within one year -€149,787
down €149,787 (-67.2%), from €222,761 to €72,974
of which Other amounts receivable: -€193,160
- Cash +€39,525
up €39,525 (+76.7%), from €51,562 to €91,086
mainly Depreciation (+€283,149) and Receivables within one year (+€149,787)
- Other debts -€185,488
down €185,488 (-100.0%), from €185,500 to €12
- Current portion of long-term debt +€46,188
up €46,188 (+31.7%), from €145,620 to €191,808
- Reserves +€29,324
up €29,324 (+6.8%), from €433,732 to €463,055
of which Distributable reserves: +€63,724
- Trade debts -€26,760
down €26,760 (-32.5%), from €82,444 to €55,684
- Debts after one year +€18,192
up €18,192 (+5.7%), from €317,818 to €336,010
- Gross operating margin +€117,579
up €117,579 (+34.4%), from €341,799 to €459,377
- Staff costs +€22,096
up €22,096 (+23.6%), from €93,544 to €115,640
- Taxes +€14,423
new in 2025: €14,423
- Other operating charges +€12,480
up €12,480 (+457%), from €2,728 to €15,208
- Depreciation +€5,568
up €5,568 (+2.0%), from €277,581 to €283,149
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 | €1,197,816 | €1,087,902 | -€109,913 | -9.2% |
| Fixed assets | 21/28 | €909,393 | €903,841 | -€5,552 | -0.6% |
| Tangible fixed assets | 22/27 | €909,123 | €903,571 | -€5,552 | -0.6% |
| Land and buildings | 22 | €172,677 | €184,045 | +€11,368 | +6.6% |
| Plant, machinery and equipment | 23 | €522,012 | €332,606 | -€189,406 | -36.3% |
| Furniture and vehicles | 24 | €214,434 | €386,920 | +€172,486 | +80.4% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €288,423 | €184,062 | -€104,361 | -36.2% |
| Stocks and contracts in progress | 3 | €6,620 | €5,532 | -€1,088 | -16.4% |
| Stocks | 30/36 | €6,620 | €5,532 | -€1,088 | -16.4% |
| Amounts receivable within one year | 40/41 | €222,761 | €72,974 | -€149,787 | -67.2% |
| Trade receivables | 40 | €24,326 | €67,699 | +€43,373 | +178% |
| Other amounts receivable | 41 | €198,435 | €5,274 | -€193,160 | -97.3% |
| Cash at bank and in hand | 54/58 | €51,562 | €91,086 | +€39,525 | +76.7% |
| Deferred charges and accrued income | 490/1 | €7,480 | €14,469 | +€6,989 | +93.4% |
| Total equity and liabilities | 10/49 | €1,197,816 | €1,087,902 | -€109,913 | -9.2% |
| Equity | 10/15 | €439,932 | €469,255 | +€29,324 | +6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €433,732 | €463,055 | +€29,324 | +6.8% |
| Tax-exempt reserves | 132 | €68,800 | €34,400 | -€34,400 | -50.0% |
| Distributable reserves | 133 | €364,932 | €428,655 | +€63,724 | +17.5% |
| Provisions and deferred taxes | 16 | €17,200 | €8,600 | -€8,600 | -50.0% |
| Deferred taxes | 168 | €17,200 | €8,600 | -€8,600 | -50.0% |
| Amounts payable | 17/49 | €740,684 | €610,047 | -€130,637 | -17.6% |
| Amounts payable after more than one year | 17 | €317,818 | €336,010 | +€18,192 | +5.7% |
| Financial debts | 170/4 | €317,818 | €336,010 | +€18,192 | +5.7% |
| Amounts payable within one year | 42/48 | €422,865 | €274,036 | -€148,829 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €145,620 | €191,808 | +€46,188 | +31.7% |
| Trade debts | 44 | €82,444 | €55,684 | -€26,760 | -32.5% |
| Suppliers | 440/4 | €82,444 | €55,684 | -€26,760 | -32.5% |
| Taxes, remuneration and social security | 45 | €9,302 | €26,532 | +€17,230 | +185% |
| Taxes | 450/3 | - | €18,133 | +€18,133 | |
| Remuneration and social security | 454/9 | €9,302 | €8,399 | -€903 | -9.7% |
| Other amounts payable | 47/48 | €185,500 | €12 | -€185,488 | -100.0% |
| Non-recurring operating income | 76A | - | €30,000 | +€30,000 | |
| Remuneration, social security and pensions | 62 | €93,544 | €115,640 | +€22,096 | +23.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €277,581 | €283,149 | +€5,568 | +2.0% |
| Other operating charges | 640/8 | €2,728 | €15,208 | +€12,480 | +457% |
| Gross operating margin | 9900 | €341,799 | €459,377 | +€117,579 | +34.4% |
| Operating profit (loss) | 9901 | -€32,054 | €45,381 | +€77,435 | |
| Financial income | 75/76B | €3,598 | €810 | -€2,788 | -77.5% |
| Recurring financial income | 75 | €3,598 | €810 | -€2,788 | -77.5% |
| Financial charges | 65/66B | €13,829 | €11,045 | -€2,784 | -20.1% |
| Recurring financial charges | 65 | €13,829 | €11,045 | -€2,784 | -20.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,285 | €35,146 | +€77,431 | |
| Transfer from deferred taxes | 780 | €8,600 | €8,600 | = | 0.0% |
| Income taxes | 67/77 | - | €14,423 | +€14,423 | |
| Profit (loss) for the period | 9904 | -€33,685 | €29,324 | +€63,009 | |
| Transfer from tax-exempt reserves | 789 | €34,400 | €34,400 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €715 | €63,724 | +€63,009 | +8,814% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.