coSparkle: 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.
coSparkle
Largest movements
- Cash +€25,909
up €25,909 (+92.8%), from €27,918 to €53,828
mainly Other debts (+€43,772) and Net result for the year (+€28,972)
- Deferred charges and accrued income -€8,425
down €8,425 (-93.6%), from €9,000 to €575
- Receivables within one year +€5,195
up €5,195 (+48.0%), from €10,827 to €16,021
of which Trade receivables: +€5,988
- Other debts +€43,772
up €43,772 (+1197.8%), from €3,654 to €47,426
- Reserves -€25,646
down €25,646 (-64.7%), from €39,618 to €13,972
- Tax, wage and social debts +€3,825
new in 2025: €3,825
- Gross operating margin +€39,874
up €39,874 (+5555.1%), from €718 to €40,592
- Taxes +€8,512
up €8,512 (+1070.2%), from €795 to €9,307
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 | €48,273 | €70,424 | +€22,152 | +45.9% |
| Fixed assets | 21/28 | €528 | - | -€528 | |
| Tangible fixed assets | 22/27 | €528 | - | -€528 | |
| Plant, machinery and equipment | 23 | €528 | - | -€528 | |
| Current assets | 29/58 | €47,745 | €70,424 | +€22,679 | +47.5% |
| Amounts receivable within one year | 40/41 | €10,827 | €16,021 | +€5,195 | +48.0% |
| Trade receivables | 40 | €7,841 | €13,828 | +€5,988 | +76.4% |
| Other amounts receivable | 41 | €2,986 | €2,193 | -€793 | -26.6% |
| Cash at bank and in hand | 54/58 | €27,918 | €53,828 | +€25,909 | +92.8% |
| Deferred charges and accrued income | 490/1 | €9,000 | €575 | -€8,425 | -93.6% |
| Total equity and liabilities | 10/49 | €48,273 | €70,424 | +€22,152 | +45.9% |
| Equity | 10/15 | €44,618 | €18,972 | -€25,646 | -57.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €39,618 | €13,972 | -€25,646 | -64.7% |
| Distributable reserves | 133 | €39,618 | €13,972 | -€25,646 | -64.7% |
| Amounts payable | 17/49 | €3,654 | €51,452 | +€47,797 | +1307.9% |
| Amounts payable within one year | 42/48 | €3,654 | €51,452 | +€47,797 | +1307.9% |
| Trade debts | 44 | - | €200 | +€200 | |
| Suppliers | 440/4 | - | €200 | +€200 | |
| Taxes, remuneration and social security | 45 | - | €3,825 | +€3,825 | |
| Taxes | 450/3 | - | €3,825 | +€3,825 | |
| Other amounts payable | 47/48 | €3,654 | €47,426 | +€43,772 | +1197.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €555 | €528 | -€27 | -4.9% |
| Other operating charges | 640/8 | €204 | €610 | +€405 | +198.4% |
| Gross operating margin | 9900 | €718 | €40,592 | +€39,874 | +5555.1% |
| Operating profit (loss) | 9901 | -€41 | €39,455 | +€39,496 | |
| Financial income | 75/76B | €55 | - | -€55 | |
| Recurring financial income | 75 | €55 | - | -€55 | |
| Financial charges | 65/66B | €931 | €1,175 | +€244 | +26.2% |
| Recurring financial charges | 65 | €931 | €1,175 | +€244 | +26.2% |
| Profit (loss) for the period before taxes | 9903 | -€918 | €38,280 | +€39,197 | |
| Income taxes | 67/77 | €795 | €9,307 | +€8,512 | +1070.2% |
| Profit (loss) for the period | 9904 | -€1,713 | €28,972 | +€30,685 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,713 | €28,972 | +€30,685 |
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.