Sprycer: 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.
Sprycer
Largest movements
- Cash +€5,524
up €5,524 (+22.2%), from €24,866 to €30,390
mainly Tax, wage and social debts (+€5,344) and Receivables within one year (+€2,120)
- Receivables within one year -€2,120
down €2,120 (-73.0%), from €2,904 to €784
- Tax, wage and social debts +€5,344
up €5,344 (+39.2%), from €13,626 to €18,970
- Gross operating margin -€69,495
down €69,495 (-95.0%), from €73,160 to €3,665
- Taxes -€8,350
down €8,350 (-61.0%), from €13,689 to €5,339
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.
Cash bridge derived
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 | €154,234 | €159,190 | +€4,956 | +3.2% |
| Fixed assets | 21/28 | €4,897 | €4,174 | -€723 | -14.8% |
| Tangible fixed assets | 22/27 | €1,147 | €424 | -€723 | -63.0% |
| Furniture and vehicles | 24 | €1,147 | €424 | -€723 | -63.0% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €149,337 | €155,016 | +€5,679 | +3.8% |
| Amounts receivable after more than one year | 29 | €120,973 | €122,205 | +€1,232 | +1.0% |
| Other amounts receivable | 291 | €120,973 | €122,205 | +€1,232 | +1.0% |
| Amounts receivable within one year | 40/41 | €2,904 | €784 | -€2,120 | -73.0% |
| Trade receivables | 40 | €2,904 | €784 | -€2,120 | -73.0% |
| Cash at bank and in hand | 54/58 | €24,866 | €30,390 | +€5,524 | +22.2% |
| Deferred charges and accrued income | 490/1 | €594 | €1,637 | +€1,043 | +175.6% |
| Total equity and liabilities | 10/49 | €154,234 | €159,190 | +€4,956 | +3.2% |
| Equity | 10/15 | €139,807 | €139,797 | -€10 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,347 | €119,337 | -€10 | 0.0% |
| Amounts payable | 17/49 | €14,427 | €19,393 | +€4,966 | +34.4% |
| Amounts payable within one year | 42/48 | €14,427 | €19,393 | +€4,966 | +34.4% |
| Trade debts | 44 | €801 | €423 | -€378 | -47.3% |
| Suppliers | 440/4 | €801 | €423 | -€378 | -47.3% |
| Taxes, remuneration and social security | 45 | €13,626 | €18,970 | +€5,344 | +39.2% |
| Taxes | 450/3 | €13,626 | €18,970 | +€5,344 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €723 | = | 0.0% |
| Other operating charges | 640/8 | €727 | €751 | +€24 | +3.3% |
| Gross operating margin | 9900 | €73,160 | €3,665 | -€69,495 | -95.0% |
| Operating profit (loss) | 9901 | €71,710 | €2,191 | -€69,519 | -96.9% |
| Financial income | 75/76B | €3,683 | €3,319 | -€364 | -9.9% |
| Recurring financial income | 75 | €3,683 | €3,319 | -€364 | -9.9% |
| Financial charges | 65/66B | €646 | €180 | -€465 | -72.1% |
| Recurring financial charges | 65 | €646 | €180 | -€465 | -72.1% |
| Profit (loss) for the period before taxes | 9903 | €74,747 | €5,329 | -€69,418 | -92.9% |
| Income taxes | 67/77 | €13,689 | €5,339 | -€8,350 | -61.0% |
| Profit (loss) for the period | 9904 | €61,058 | -€10 | -€61,068 | |
| Profit (loss) for the period to be appropriated | 9905 | €61,058 | -€10 | -€61,068 |
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 10 October 2026 via checked.be.