STRUCKMANN SPRL: 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.
STRUCKMANN SPRL
Largest movements
- Cash -€391,210
down €391,210 (-65.7%), from €595,475 to €204,266
mainly Current investments (-€307,061) and Net result for the year (-€59,855)
- Current investments +€307,061
up €307,061 (+260%), from €118,196 to €425,257
- Profit (loss) carried forward -€59,855
down €59,855 (-73.0%), from €82,000 to €22,145
- Other debts -€11,321
down €11,321 (-39.8%), from €28,454 to €17,134
- Gross operating margin -€248,517
down €248,517, from €183,348 to -€65,170
- Taxes -€47,631
down €47,631 (-99.1%), from €48,053 to €423
- Financial income +€5,744
up €5,744 (+300%), from €1,917 to €7,661
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 | €721,458 | €646,221 | -€75,237 | -10.4% |
| Fixed assets | 21/28 | €1,698 | €3,103 | +€1,404 | +82.7% |
| Tangible fixed assets | 22/27 | €1,598 | €3,003 | +€1,404 | +87.9% |
| Land and buildings | 22 | €421 | €280 | -€140 | -33.3% |
| Furniture and vehicles | 24 | €1,178 | €2,722 | +€1,545 | +131% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €719,760 | €643,119 | -€76,641 | -10.6% |
| Amounts receivable within one year | 40/41 | €3,937 | €10,768 | +€6,832 | +174% |
| Trade receivables | 40 | €3,443 | €10,000 | +€6,557 | +190% |
| Other amounts receivable | 41 | €494 | €768 | +€274 | +55.6% |
| Current investments | 50/53 | €118,196 | €425,257 | +€307,061 | +260% |
| Cash at bank and in hand | 54/58 | €595,475 | €204,266 | -€391,210 | -65.7% |
| Deferred charges and accrued income | 490/1 | €2,152 | €2,828 | +€676 | +31.4% |
| Total equity and liabilities | 10/49 | €721,458 | €646,221 | -€75,237 | -10.4% |
| Equity | 10/15 | €681,705 | €621,851 | -€59,855 | -8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €587,305 | €587,305 | = | 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% |
| Distributable reserves | 133 | €585,445 | €585,445 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,000 | €22,145 | -€59,855 | -73.0% |
| Amounts payable | 17/49 | €39,753 | €24,371 | -€15,382 | -38.7% |
| Amounts payable within one year | 42/48 | €39,753 | €24,371 | -€15,382 | -38.7% |
| Trade debts | 44 | €5,614 | €1,610 | -€4,004 | -71.3% |
| Suppliers | 440/4 | €5,614 | €1,610 | -€4,004 | -71.3% |
| Advances received on contracts in progress | 46 | €788 | €3,130 | +€2,342 | +297% |
| Taxes, remuneration and social security | 45 | €4,897 | €2,497 | -€2,400 | -49.0% |
| Taxes | 450/3 | €2,497 | €2,497 | +€0 | 0.0% |
| Remuneration and social security | 454/9 | €2,400 | - | -€2,400 | |
| Other amounts payable | 47/48 | €28,454 | €17,134 | -€11,321 | -39.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €636 | +€384 | +153% |
| Other operating charges | 640/8 | €801 | €471 | -€330 | -41.2% |
| Gross operating margin | 9900 | €183,348 | -€65,170 | -€248,517 | |
| Operating profit (loss) | 9901 | €182,295 | -€66,277 | -€248,572 | |
| Financial income | 75/76B | €1,917 | €7,661 | +€5,744 | +300% |
| Recurring financial income | 75 | €1,917 | €7,661 | +€5,744 | +300% |
| Financial charges | 65/66B | €673 | €816 | +€143 | +21.3% |
| Recurring financial charges | 65 | €673 | €816 | +€143 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €183,539 | -€59,432 | -€242,971 | |
| Income taxes | 67/77 | €48,053 | €423 | -€47,631 | -99.1% |
| Profit (loss) for the period | 9904 | €135,486 | -€59,855 | -€195,340 | |
| Profit (loss) for the period to be appropriated | 9905 | €135,486 | -€59,855 | -€195,340 |
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 13 October 2026 via checked.be.