CRAZY SPARKS: 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.
CRAZY SPARKS
Largest movements
- Cash -€19,709
down €19,709 (-83.9%), from €23,491 to €3,781
mainly Net result for the year (-€14,906) and Receivables within one year (-€9,411)
- Receivables within one year +€9,411
up €9,411 (+414.8%), from €2,269 to €11,680
- Tangible fixed assets -€7,437
down €7,437 (-31.3%), from €23,769 to €16,333
of which Furniture and vehicles: -€5,893
- Profit (loss) carried forward -€14,906
down €14,906 (-87.9%), from €16,955 to €2,049
- Other debts -€1,592
down €1,592 (-7.3%), from €21,813 to €20,221
- Tax, wage and social debts -€1,569
down €1,569 (-18.9%), from €8,299 to €6,730
- Gross operating margin -€30,262
down €30,262, from €26,142 to -€4,120
- Depreciation +€5,476
up €5,476 (+141.8%), from €3,861 to €9,337
- Taxes -€4,717
down €4,717 (-95.4%), from €4,943 to €227
- Other operating charges +€1,153
up €1,153 (+10182.6%), from €11 to €1,164
- Financial charges -€308
down €308 (-82.7%), from €372 to €64
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 | €50,229 | €32,491 | -€17,738 | -35.3% |
| Fixed assets | 21/28 | €23,769 | €16,333 | -€7,437 | -31.3% |
| Tangible fixed assets | 22/27 | €23,769 | €16,333 | -€7,437 | -31.3% |
| Plant, machinery and equipment | 23 | €3,983 | €2,440 | -€1,543 | -38.7% |
| Furniture and vehicles | 24 | €19,786 | €13,893 | -€5,893 | -29.8% |
| Current assets | 29/58 | €26,459 | €16,158 | -€10,302 | -38.9% |
| Amounts receivable within one year | 40/41 | €2,269 | €11,680 | +€9,411 | +414.8% |
| Trade receivables | 40 | €2,269 | €11,680 | +€9,411 | +414.8% |
| Cash at bank and in hand | 54/58 | €23,491 | €3,781 | -€19,709 | -83.9% |
| Deferred charges and accrued income | 490/1 | €700 | €697 | -€3 | -0.4% |
| Total equity and liabilities | 10/49 | €50,229 | €32,491 | -€17,738 | -35.3% |
| Equity | 10/15 | €19,955 | €5,049 | -€14,906 | -74.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,955 | €2,049 | -€14,906 | -87.9% |
| Amounts payable | 17/49 | €30,274 | €27,441 | -€2,833 | -9.4% |
| Amounts payable within one year | 42/48 | €30,274 | €27,441 | -€2,833 | -9.4% |
| Trade debts | 44 | €162 | €490 | +€329 | +203.2% |
| Suppliers | 440/4 | €162 | €490 | +€329 | +203.2% |
| Taxes, remuneration and social security | 45 | €8,299 | €6,730 | -€1,569 | -18.9% |
| Taxes | 450/3 | €8,299 | €6,730 | -€1,569 | -18.9% |
| Other amounts payable | 47/48 | €21,813 | €20,221 | -€1,592 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,861 | €9,337 | +€5,476 | +141.8% |
| Other operating charges | 640/8 | €11 | €1,164 | +€1,153 | +10182.6% |
| Gross operating margin | 9900 | €26,142 | -€4,120 | -€30,262 | |
| Operating profit (loss) | 9901 | €22,270 | -€14,620 | -€36,891 | |
| Financial income | 75/76B | €0 | €6 | +€6 | +55900.0% |
| Recurring financial income | 75 | €0 | €6 | +€6 | +55900.0% |
| Financial charges | 65/66B | €372 | €64 | -€308 | -82.7% |
| Recurring financial charges | 65 | €372 | €64 | -€308 | -82.7% |
| Profit (loss) for the period before taxes | 9903 | €21,898 | -€14,679 | -€36,577 | |
| Income taxes | 67/77 | €4,943 | €227 | -€4,717 | -95.4% |
| Profit (loss) for the period | 9904 | €16,955 | -€14,906 | -€31,861 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,955 | -€14,906 | -€31,861 |
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 12 October 2026 via checked.be.