SPRUYT MARIO: 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.
SPRUYT MARIO
Largest movements
- Receivables within one year +€73,483
up €73,483 (+141%), from €52,231 to €125,714
of which Trade receivables: +€70,949
- Deferred charges and accrued income -€49,175
down €49,175 (-51.1%), from €96,198 to €47,023
- Stocks and contracts -€15,267
down €15,267 (-35.9%), from €42,502 to €27,235
- Cash -€9,818
down €9,818 (-18.1%), from €54,262 to €44,444
mainly Receivables within one year (-€73,483) and Trade debts (-€37,531)
- Profit (loss) carried forward +€44,651
up €44,651, from -€25,400 to €19,251
- Trade debts -€37,531
down €37,531 (-18.1%), from €207,112 to €169,581
- Accrued charges and deferred income -€11,071
down €11,071 (-42.7%), from €25,945 to €14,874
- Gross operating margin +€58,766
up €58,766 (+1,302%), from €4,514 to €63,280
- Financial income +€7,045
up €7,045 (+2,168%), from €325 to €7,370
- Financial charges +€1,042
up €1,042 (+5.8%), from €18,045 to €19,087
- Other operating charges +€837
up €837 (+104%), from €804 to €1,641
- Depreciation +€650
up €650 (+14.1%), from €4,620 to €5,271
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 | €259,285 | €256,991 | -€2,294 | -0.9% |
| Fixed assets | 21/28 | €14,091 | €12,574 | -€1,517 | -10.8% |
| Tangible fixed assets | 22/27 | €14,091 | €12,574 | -€1,517 | -10.8% |
| Plant, machinery and equipment | 23 | €10,978 | €7,078 | -€3,900 | -35.5% |
| Furniture and vehicles | 24 | €3,113 | €5,496 | +€2,383 | +76.6% |
| Current assets | 29/58 | €245,193 | €244,417 | -€776 | -0.3% |
| Stocks and contracts in progress | 3 | €42,502 | €27,235 | -€15,267 | -35.9% |
| Stocks | 30/36 | €42,502 | €27,235 | -€15,267 | -35.9% |
| Amounts receivable within one year | 40/41 | €52,231 | €125,714 | +€73,483 | +141% |
| Trade receivables | 40 | €32,177 | €103,126 | +€70,949 | +220% |
| Other amounts receivable | 41 | €20,054 | €22,588 | +€2,534 | +12.6% |
| Cash at bank and in hand | 54/58 | €54,262 | €44,444 | -€9,818 | -18.1% |
| Deferred charges and accrued income | 490/1 | €96,198 | €47,023 | -€49,175 | -51.1% |
| Total equity and liabilities | 10/49 | €259,285 | €256,991 | -€2,294 | -0.9% |
| Equity | 10/15 | €21,060 | €65,711 | +€44,651 | +212% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,860 | €27,860 | = | 0.0% |
| Distributable reserves | 133 | €27,860 | €27,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,400 | €19,251 | +€44,651 | |
| Amounts payable | 17/49 | €238,225 | €191,280 | -€46,944 | -19.7% |
| Amounts payable within one year | 42/48 | €212,280 | €176,406 | -€35,874 | -16.9% |
| Current portion of amounts payable after more than one year | 42 | €3,391 | €3,375 | -€16 | -0.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €207,112 | €169,581 | -€37,531 | -18.1% |
| Suppliers | 440/4 | €207,112 | €169,581 | -€37,531 | -18.1% |
| Taxes, remuneration and social security | 45 | €1,463 | €1,696 | +€233 | +16.0% |
| Taxes | 450/3 | €1,463 | €1,696 | +€233 | +16.0% |
| Other amounts payable | 47/48 | €315 | €1,755 | +€1,440 | +457% |
| Accrued charges and deferred income | 492/3 | €25,945 | €14,874 | -€11,071 | -42.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,620 | €5,271 | +€650 | +14.1% |
| Other operating charges | 640/8 | €804 | €1,641 | +€837 | +104% |
| Gross operating margin | 9900 | €4,514 | €63,280 | +€58,766 | +1,302% |
| Operating profit (loss) | 9901 | -€910 | €56,368 | +€57,279 | |
| Financial income | 75/76B | €325 | €7,370 | +€7,045 | +2,168% |
| Recurring financial income | 75 | €325 | €7,370 | +€7,045 | +2,168% |
| Financial charges | 65/66B | €18,045 | €19,087 | +€1,042 | +5.8% |
| Recurring financial charges | 65 | €18,045 | €19,087 | +€1,042 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,631 | €44,651 | +€63,281 | |
| Profit (loss) for the period | 9904 | -€18,631 | €44,651 | +€63,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,631 | €44,651 | +€63,281 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.