VAN SPRENGEL Consult: what changed
VAN SPRENGEL Consult
Largest movements
- Receivables within one year +€24,121
up €24,121 (+195%), from €12,341 to €36,461
of which Trade receivables: +€17,666
- Cash +€7,823
up €7,823 (+25.5%), from €30,645 to €38,467
mainly Net result for the year (+€29,703) and Depreciation (+€4,692)
- Tangible fixed assets -€4,692
down €4,692 (-18.7%), from €25,084 to €20,392
of which Land and buildings: -€3,263
- Deferred charges and accrued income -€1,701
down €1,701 (-18.9%), from €9,001 to €7,301
- Reserves +€29,703
up €29,703 (+22.9%), from €129,850 to €159,553
- Other debts -€5,488
no longer reported in 2025 (was €5,488)
- Tax, wage and social debts +€1,788
up €1,788 (+44.2%), from €4,041 to €5,828
- Gross operating margin +€5,375
up €5,375 (+13.1%), from €40,962 to €46,337
- Taxes +€2,209
up €2,209 (+22.5%), from €9,811 to €12,021
- Financial income +€1,307
up €1,307 (+379%), from €345 to €1,653
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €140,267 | €165,818 | +€25,551 | +18.2% |
| Fixed assets | 21/28 | €38,281 | €33,589 | -€4,692 | -12.3% |
| Tangible fixed assets | 22/27 | €25,084 | €20,392 | -€4,692 | -18.7% |
| Land and buildings | 22 | €21,954 | €18,691 | -€3,263 | -14.9% |
| Plant, machinery and equipment | 23 | €1,928 | €1,701 | -€227 | -11.8% |
| Furniture and vehicles | 24 | €1,202 | - | -€1,202 | |
| Financial fixed assets | 28 | €13,197 | €13,197 | = | 0.0% |
| Current assets | 29/58 | €101,986 | €132,229 | +€30,243 | +29.7% |
| Amounts receivable within one year | 40/41 | €12,341 | €36,461 | +€24,121 | +195% |
| Trade receivables | 40 | - | €17,666 | +€17,666 | |
| Other amounts receivable | 41 | €12,341 | €18,795 | +€6,455 | +52.3% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,645 | €38,467 | +€7,823 | +25.5% |
| Deferred charges and accrued income | 490/1 | €9,001 | €7,301 | -€1,701 | -18.9% |
| Total equity and liabilities | 10/49 | €140,267 | €165,818 | +€25,551 | +18.2% |
| Equity | 10/15 | €129,851 | €159,554 | +€29,703 | +22.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €129,850 | €159,553 | +€29,703 | +22.9% |
| Distributable reserves | 133 | €129,850 | €159,553 | +€29,703 | +22.9% |
| Amounts payable | 17/49 | €10,416 | €6,264 | -€4,152 | -39.9% |
| Amounts payable within one year | 42/48 | €10,416 | €6,264 | -€4,152 | -39.9% |
| Trade debts | 44 | €887 | €436 | -€451 | -50.8% |
| Suppliers | 440/4 | €887 | €436 | -€451 | -50.8% |
| Taxes, remuneration and social security | 45 | €4,041 | €5,828 | +€1,788 | +44.2% |
| Taxes | 450/3 | €4,041 | €5,828 | +€1,788 | +44.2% |
| Other amounts payable | 47/48 | €5,488 | - | -€5,488 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,113 | €4,692 | -€421 | -8.2% |
| Other operating charges | 640/8 | €1,034 | €960 | -€74 | -7.1% |
| Gross operating margin | 9900 | €40,962 | €46,337 | +€5,375 | +13.1% |
| Operating profit (loss) | 9901 | €34,815 | €40,685 | +€5,870 | +16.9% |
| Financial income | 75/76B | €345 | €1,653 | +€1,307 | +379% |
| Recurring financial income | 75 | €345 | €1,653 | +€1,307 | +379% |
| Financial charges | 65/66B | €751 | €614 | -€137 | -18.2% |
| Recurring financial charges | 65 | €751 | €614 | -€137 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €34,409 | €41,723 | +€7,314 | +21.3% |
| Income taxes | 67/77 | €9,811 | €12,021 | +€2,209 | +22.5% |
| Profit (loss) for the period | 9904 | €24,598 | €29,703 | +€5,105 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,598 | €29,703 | +€5,105 | +20.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.