Inner Sparkle: 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.
Inner Sparkle
Largest movements
- Receivables within one year -€3,671
down €3,671 (-4.4%), from €83,297 to €79,627
of which Other amounts receivable: -€6,292
- Debts after one year -€4,449
down €4,449 (-14.1%), from €31,510 to €27,061
of which Financial debts: -€4,449
- Accrued charges and deferred income +€3,315
new in 2025: €3,315
- Profit (loss) carried forward -€2,607
down €2,607 (-74.1%), from €3,517 to €910
- Tax, wage and social debts -€1,834
down €1,834 (-20.7%), from €8,876 to €7,042
- Gross operating margin +€2,585
up €2,585, from -€2,071 to €514
- Other operating charges -€1,095
down €1,095 (-29.0%), from €3,780 to €2,686
- Financial income -€446
down €446 (-9.1%), from €4,877 to €4,431
- Financial charges +€441
up €441 (+17.1%), from €2,577 to €3,018
- Depreciation -€100
down €100 (-15.8%), from €632 to €532
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 | €139,795 | €135,281 | -€4,514 | -3.2% |
| Fixed assets | 21/28 | €41,420 | €40,888 | -€532 | -1.3% |
| Tangible fixed assets | 22/27 | €41,420 | €40,888 | -€532 | -1.3% |
| Plant, machinery and equipment | 23 | €40,074 | €40,000 | -€74 | -0.2% |
| Furniture and vehicles | 24 | €1,180 | €879 | -€301 | -25.5% |
| Other tangible fixed assets | 26 | €167 | €9 | -€157 | -94.3% |
| Current assets | 29/58 | €98,374 | €94,392 | -€3,982 | -4.0% |
| Amounts receivable within one year | 40/41 | €83,297 | €79,627 | -€3,671 | -4.4% |
| Trade receivables | 40 | €3,121 | €5,742 | +€2,622 | +84.0% |
| Other amounts receivable | 41 | €80,177 | €73,884 | -€6,292 | -7.8% |
| Cash at bank and in hand | 54/58 | €14,519 | €14,696 | +€176 | +1.2% |
| Deferred charges and accrued income | 490/1 | €558 | €70 | -€488 | -87.4% |
| Total equity and liabilities | 10/49 | €139,795 | €135,281 | -€4,514 | -3.2% |
| Equity | 10/15 | €86,977 | €84,370 | -€2,607 | -3.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €63,000 | €63,000 | = | 0.0% |
| Distributable reserves | 133 | €63,000 | €63,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,517 | €910 | -€2,607 | -74.1% |
| Amounts payable | 17/49 | €52,818 | €50,911 | -€1,907 | -3.6% |
| Amounts payable after more than one year | 17 | €31,510 | €27,061 | -€4,449 | -14.1% |
| Financial debts | 170/4 | €18,510 | €14,061 | -€4,449 | -24.0% |
| Other amounts payable | 178/9 | €13,000 | €13,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €21,308 | €20,534 | -€773 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €4,035 | €4,449 | +€414 | +10.3% |
| Trade debts | 44 | €4,797 | €5,443 | +€646 | +13.5% |
| Suppliers | 440/4 | €4,797 | €5,443 | +€646 | +13.5% |
| Taxes, remuneration and social security | 45 | €8,876 | €7,042 | -€1,834 | -20.7% |
| Taxes | 450/3 | €8,876 | €7,042 | -€1,834 | -20.7% |
| Other amounts payable | 47/48 | €3,600 | €3,600 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €3,315 | +€3,315 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €632 | €532 | -€100 | -15.8% |
| Other operating charges | 640/8 | €3,780 | €2,686 | -€1,095 | -29.0% |
| Gross operating margin | 9900 | -€2,071 | €514 | +€2,585 | |
| Operating profit (loss) | 9901 | -€6,483 | -€2,703 | +€3,780 | +58.3% |
| Financial income | 75/76B | €4,877 | €4,431 | -€446 | -9.1% |
| Recurring financial income | 75 | €4,877 | €4,431 | -€446 | -9.1% |
| Financial charges | 65/66B | €2,577 | €3,018 | +€441 | +17.1% |
| Recurring financial charges | 65 | €2,577 | €3,018 | +€441 | +17.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,183 | -€1,290 | +€2,893 | +69.2% |
| Income taxes | 67/77 | €1,244 | €1,317 | +€73 | +5.9% |
| Profit (loss) for the period | 9904 | -€5,427 | -€2,607 | +€2,820 | +52.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,427 | -€2,607 | +€2,820 | +52.0% |
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 24 October 2026 via checked.be.