SPRUYTTE DAP: 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.
SPRUYTTE DAP
Largest movements
- Cash +€352,451
up €352,451 (+374%), from €94,155 to €446,606
mainly Current investments (+€189,618) and Other debts (+€160,717)
- Current investments -€189,618
down €189,618 (-60.9%), from €311,458 to €121,840
- Receivables within one year +€8,901
up €8,901 (+15.1%), from €58,800 to €67,701
of which Trade receivables: +€6,101
- Other debts +€160,717
up €160,717 (+427%), from €37,603 to €198,320
- Trade debts +€7,080
up €7,080 (+33.3%), from €21,266 to €28,346
- Gross operating margin +€35,390
up €35,390 (+26.4%), from €134,092 to €169,482
- Financial income +€9,229
up €9,229 (+107%), from €8,587 to €17,816
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 | €506,818 | €673,723 | +€166,905 | +32.9% |
| Fixed assets | 21/28 | €26,849 | €21,766 | -€5,083 | -18.9% |
| Tangible fixed assets | 22/27 | €26,849 | €21,766 | -€5,083 | -18.9% |
| Plant, machinery and equipment | 23 | €1,200 | €1,892 | +€692 | +57.7% |
| Furniture and vehicles | 24 | €25,649 | €19,874 | -€5,775 | -22.5% |
| Current assets | 29/58 | €479,969 | €651,957 | +€171,988 | +35.8% |
| Stocks and contracts in progress | 3 | €7,771 | €12,120 | +€4,349 | +56.0% |
| Stocks | 30/36 | €7,771 | €12,120 | +€4,349 | +56.0% |
| Amounts receivable within one year | 40/41 | €58,800 | €67,701 | +€8,901 | +15.1% |
| Trade receivables | 40 | €58,800 | €64,901 | +€6,101 | +10.4% |
| Other amounts receivable | 41 | - | €2,800 | +€2,800 | |
| Current investments | 50/53 | €311,458 | €121,840 | -€189,618 | -60.9% |
| Cash at bank and in hand | 54/58 | €94,155 | €446,606 | +€352,451 | +374% |
| Deferred charges and accrued income | 490/1 | €7,784 | €3,689 | -€4,095 | -52.6% |
| Total equity and liabilities | 10/49 | €506,818 | €673,723 | +€166,905 | +32.9% |
| Equity | 10/15 | €439,551 | €436,538 | -€3,013 | -0.7% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €414,548 | €411,489 | -€3,059 | -0.7% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €30,653 | €27,594 | -€3,059 | -10.0% |
| Distributable reserves | 133 | €381,395 | €381,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3 | €49 | +€46 | +1,784% |
| Amounts payable | 17/49 | €67,267 | €237,185 | +€169,918 | +253% |
| Amounts payable within one year | 42/48 | €65,035 | €233,788 | +€168,753 | +259% |
| Trade debts | 44 | €21,266 | €28,346 | +€7,080 | +33.3% |
| Suppliers | 440/4 | €21,266 | €28,346 | +€7,080 | +33.3% |
| Taxes, remuneration and social security | 45 | €6,167 | €7,122 | +€955 | +15.5% |
| Taxes | 450/3 | €6,167 | €7,122 | +€955 | +15.5% |
| Other amounts payable | 47/48 | €37,603 | €198,320 | +€160,717 | +427% |
| Accrued charges and deferred income | 492/3 | €2,232 | €3,397 | +€1,165 | +52.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,012 | €7,417 | +€405 | +5.8% |
| Other operating charges | 640/8 | €1,508 | €1,331 | -€177 | -11.8% |
| Gross operating margin | 9900 | €134,092 | €169,482 | +€35,390 | +26.4% |
| Operating profit (loss) | 9901 | €125,572 | €160,734 | +€35,162 | +28.0% |
| Financial income | 75/76B | €8,587 | €17,816 | +€9,229 | +107% |
| Recurring financial income | 75 | €8,587 | €17,816 | +€9,229 | +107% |
| Financial charges | 65/66B | €2,577 | €4,131 | +€1,554 | +60.3% |
| Recurring financial charges | 65 | €2,577 | €4,131 | +€1,554 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €131,582 | €174,419 | +€42,837 | +32.6% |
| Income taxes | 67/77 | €43,108 | €42,432 | -€676 | -1.6% |
| Profit (loss) for the period | 9904 | €88,474 | €131,987 | +€43,513 | +49.2% |
| Transfer from tax-exempt reserves | 789 | €3,059 | €3,059 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €91,533 | €135,046 | +€43,513 | +47.5% |
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 15 October 2026 via checked.be.