Spruytte Nancy: 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 Nancy
Largest movements
- Receivables within one year +€13,822
new in 2025: €13,822
of which Other amounts receivable: +€13,808
- Deferred charges and accrued income -€10,022
down €10,022 (-57.5%), from €17,433 to €7,411
- Cash +€1,652
up €1,652 (+17.8%), from €9,275 to €10,927
mainly Deferred charges and accrued income (+€10,022) and Net result for the year (+€9,000)
- Tangible fixed assets -€1,365
down €1,365 (-45.5%), from €3,001 to €1,637
of which Furniture and vehicles: -€979
- Reserves +€9,000
up €9,000 (+49.3%), from €18,251 to €27,250
- Tax, wage and social debts -€3,534
down €3,534 (-57.8%), from €6,115 to €2,581
of which Remuneration and social security: -€2,750
- Other debts -€1,019
no longer reported in 2025 (was €1,019)
- Gross operating margin -€10,670
down €10,670 (-40.2%), from €26,516 to €15,846
- Taxes -€2,085
down €2,085 (-30.7%), from €6,781 to €4,696
- Financial charges +€365
up €365 (+326%), from €112 to €477
- Other operating charges -€362
down €362 (-35.7%), from €1,012 to €650
- Depreciation +€353
up €353 (+34.9%), from €1,011 to €1,365
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 | €29,709 | €33,796 | +€4,087 | +13.8% |
| Fixed assets | 21/28 | €3,001 | €1,637 | -€1,365 | -45.5% |
| Tangible fixed assets | 22/27 | €3,001 | €1,637 | -€1,365 | -45.5% |
| Plant, machinery and equipment | 23 | €1,124 | €739 | -€386 | -34.3% |
| Furniture and vehicles | 24 | €1,877 | €898 | -€979 | -52.2% |
| Current assets | 29/58 | €26,708 | €32,159 | +€5,451 | +20.4% |
| Amounts receivable within one year | 40/41 | - | €13,822 | +€13,822 | |
| Trade receivables | 40 | - | €13 | +€13 | |
| Other amounts receivable | 41 | - | €13,808 | +€13,808 | |
| Cash at bank and in hand | 54/58 | €9,275 | €10,927 | +€1,652 | +17.8% |
| Deferred charges and accrued income | 490/1 | €17,433 | €7,411 | -€10,022 | -57.5% |
| Total equity and liabilities | 10/49 | €29,709 | €33,796 | +€4,087 | +13.8% |
| Equity | 10/15 | €19,751 | €28,750 | +€9,000 | +45.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €18,251 | €27,250 | +€9,000 | +49.3% |
| Distributable reserves | 133 | €18,251 | €27,250 | +€9,000 | +49.3% |
| Amounts payable | 17/49 | €9,959 | €5,046 | -€4,913 | -49.3% |
| Amounts payable within one year | 42/48 | €9,834 | €5,046 | -€4,788 | -48.7% |
| Financial debts | 43 | €1,915 | €2,000 | +€85 | +4.4% |
| Credit institutions | 430/8 | €1,915 | €2,000 | +€85 | +4.4% |
| Trade debts | 44 | €784 | €465 | -€319 | -40.7% |
| Suppliers | 440/4 | €784 | €465 | -€319 | -40.7% |
| Taxes, remuneration and social security | 45 | €6,115 | €2,581 | -€3,534 | -57.8% |
| Taxes | 450/3 | €3,365 | €2,581 | -€784 | -23.3% |
| Remuneration and social security | 454/9 | €2,750 | - | -€2,750 | |
| Other amounts payable | 47/48 | €1,019 | - | -€1,019 | |
| Accrued charges and deferred income | 492/3 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,011 | €1,365 | +€353 | +34.9% |
| Other operating charges | 640/8 | €1,012 | €650 | -€362 | -35.7% |
| Gross operating margin | 9900 | €26,516 | €15,846 | -€10,670 | -40.2% |
| Operating profit (loss) | 9901 | €24,493 | €13,831 | -€10,662 | -43.5% |
| Financial income | 75/76B | €9 | €342 | +€332 | +3,586% |
| Recurring financial income | 75 | €9 | €342 | +€332 | +3,586% |
| Financial charges | 65/66B | €112 | €477 | +€365 | +326% |
| Recurring financial charges | 65 | €112 | €477 | +€365 | +326% |
| Profit (loss) for the period before taxes | 9903 | €24,390 | €13,695 | -€10,695 | -43.8% |
| Income taxes | 67/77 | €6,781 | €4,696 | -€2,085 | -30.7% |
| Profit (loss) for the period | 9904 | €17,610 | €9,000 | -€8,610 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,610 | €9,000 | -€8,610 | -48.9% |
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 14 October 2026 via checked.be.