Fire 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.
Fire Sparks
Largest movements
- Cash -€114,216
down €114,216 (-47.5%), from €240,643 to €126,426
mainly Receivables within one year (-€64,775) and Tax, wage and social debts (-€59,440)
- Receivables within one year +€64,775
up €64,775 (+62.5%), from €103,611 to €168,387
of which Trade receivables: +€33,396
- Tangible fixed assets -€10,816
down €10,816 (-6.0%), from €180,372 to €169,556
of which Land and buildings: -€8,369
- Tax, wage and social debts -€59,440
down €59,440 (-75.2%), from €79,043 to €19,602
of which Taxes: -€59,444
- Reserves +€14,933
up €14,933 (+6.0%), from €247,171 to €262,103
- Debts after one year -€13,000
down €13,000 (-7.2%), from €180,917 to €167,917
- Gross operating margin -€193,216
down €193,216 (-83.9%), from €230,424 to €37,208
- Taxes -€41,131
down €41,131 (-86.8%), from €47,398 to €6,268
- Depreciation -€13,706
down €13,706 (-50.9%), from €26,939 to €13,233
- Financial income +€5,450
up €5,450 (+407%), from €1,338 to €6,787
- Financial charges +€4,652
up €4,652 (+161%), from €2,888 to €7,541
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €528,981 | €471,508 | -€57,472 | -10.9% |
| Fixed assets | 21/28 | €180,622 | €169,806 | -€10,816 | -6.0% |
| Tangible fixed assets | 22/27 | €180,372 | €169,556 | -€10,816 | -6.0% |
| Land and buildings | 22 | €166,584 | €158,215 | -€8,369 | -5.0% |
| Furniture and vehicles | 24 | €8,015 | €7,518 | -€497 | -6.2% |
| Other tangible fixed assets | 26 | €5,772 | €3,822 | -€1,950 | -33.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €348,359 | €301,703 | -€46,656 | -13.4% |
| Amounts receivable within one year | 40/41 | €103,611 | €168,387 | +€64,775 | +62.5% |
| Trade receivables | 40 | €0 | €33,396 | +€33,396 | |
| Other amounts receivable | 41 | €103,611 | €134,991 | +€31,379 | +30.3% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €240,643 | €126,426 | -€114,216 | -47.5% |
| Deferred charges and accrued income | 490/1 | €4,105 | €6,890 | +€2,785 | +67.8% |
| Total equity and liabilities | 10/49 | €528,981 | €471,508 | -€57,472 | -10.9% |
| Equity | 10/15 | €250,171 | €265,103 | +€14,933 | +6.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €247,171 | €262,103 | +€14,933 | +6.0% |
| Distributable reserves | 133 | €247,171 | €262,103 | +€14,933 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €278,810 | €206,405 | -€72,405 | -26.0% |
| Amounts payable after more than one year | 17 | €180,917 | €167,917 | -€13,000 | -7.2% |
| Financial debts | 170/4 | €180,917 | €167,917 | -€13,000 | -7.2% |
| Amounts payable within one year | 42/48 | €97,436 | €37,713 | -€59,723 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €13,000 | €13,000 | = | 0.0% |
| Trade debts | 44 | €4,534 | €5,110 | +€576 | +12.7% |
| Suppliers | 440/4 | €4,534 | €5,110 | +€576 | +12.7% |
| Taxes, remuneration and social security | 45 | €79,043 | €19,602 | -€59,440 | -75.2% |
| Taxes | 450/3 | €79,043 | €19,598 | -€59,444 | -75.2% |
| Remuneration and social security | 454/9 | - | €4 | +€4 | |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | €457 | €776 | +€318 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,939 | €13,233 | -€13,706 | -50.9% |
| Other operating charges | 640/8 | €1,819 | €2,022 | +€203 | +11.1% |
| Gross operating margin | 9900 | €230,424 | €37,208 | -€193,216 | -83.9% |
| Operating profit (loss) | 9901 | €201,666 | €21,954 | -€179,712 | -89.1% |
| Financial income | 75/76B | €1,338 | €6,787 | +€5,450 | +407% |
| Recurring financial income | 75 | €1,338 | €6,787 | +€5,450 | +407% |
| Financial charges | 65/66B | €2,888 | €7,541 | +€4,652 | +161% |
| Recurring financial charges | 65 | €2,888 | €7,541 | +€4,652 | +161% |
| Profit (loss) for the period before taxes | 9903 | €200,115 | €21,200 | -€178,915 | -89.4% |
| Income taxes | 67/77 | €47,398 | €6,268 | -€41,131 | -86.8% |
| Profit (loss) for the period | 9904 | €152,717 | €14,933 | -€137,784 | -90.2% |
| Profit (loss) for the period to be appropriated | 9905 | €152,717 | €14,933 | -€137,784 | -90.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.