Neural Spark: 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.
Neural Spark
Largest movements
- Cash +€96,466
up €96,466 (+162%), from €59,609 to €156,076
mainly Net result for the year (+€83,578) and Receivables within one year (+€8,061)
- Receivables within one year -€8,061
down €8,061 (-31.1%), from €25,956 to €17,896
of which Other amounts receivable: -€9,016
- Tangible fixed assets -€3,959
down €3,959 (-40.1%), from €9,866 to €5,907
- Reserves +€83,578
up €83,578 (+113%), from €74,217 to €157,795
- Gross operating margin +€13,653
up €13,653 (+14.0%), from €97,269 to €110,922
- Taxes +€3,419
up €3,419 (+18.0%), from €19,008 to €22,428
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 | €95,649 | €181,157 | +€85,508 | +89.4% |
| Fixed assets | 21/28 | €9,866 | €5,907 | -€3,959 | -40.1% |
| Tangible fixed assets | 22/27 | €9,866 | €5,907 | -€3,959 | -40.1% |
| Furniture and vehicles | 24 | €9,866 | €5,907 | -€3,959 | -40.1% |
| Current assets | 29/58 | €85,783 | €175,251 | +€89,467 | +104% |
| Amounts receivable within one year | 40/41 | €25,956 | €17,896 | -€8,061 | -31.1% |
| Trade receivables | 40 | €16,940 | €17,896 | +€956 | +5.6% |
| Other amounts receivable | 41 | €9,016 | - | -€9,016 | |
| Cash at bank and in hand | 54/58 | €59,609 | €156,076 | +€96,466 | +162% |
| Deferred charges and accrued income | 490/1 | €218 | €1,279 | +€1,062 | +488% |
| Total equity and liabilities | 10/49 | €95,649 | €181,157 | +€85,508 | +89.4% |
| Equity | 10/15 | €77,217 | €160,795 | +€83,578 | +108% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €74,217 | €157,795 | +€83,578 | +113% |
| Distributable reserves | 133 | €74,217 | €157,795 | +€83,578 | +113% |
| Amounts payable | 17/49 | €18,432 | €20,362 | +€1,930 | +10.5% |
| Amounts payable within one year | 42/48 | €18,432 | €20,362 | +€1,930 | +10.5% |
| Trade debts | 44 | €975 | €1,310 | +€335 | +34.3% |
| Suppliers | 440/4 | €975 | €1,310 | +€335 | +34.3% |
| Taxes, remuneration and social security | 45 | €15,521 | €16,244 | +€723 | +4.7% |
| Taxes | 450/3 | €15,521 | €16,244 | +€723 | +4.7% |
| Other amounts payable | 47/48 | €1,935 | €2,808 | +€872 | +45.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,462 | €3,959 | +€498 | +14.4% |
| Other operating charges | 640/8 | €408 | €500 | +€91 | +22.4% |
| Gross operating margin | 9900 | €97,269 | €110,922 | +€13,653 | +14.0% |
| Operating profit (loss) | 9901 | €93,399 | €106,463 | +€13,064 | +14.0% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €180 | €457 | +€278 | +155% |
| Recurring financial charges | 65 | €180 | €457 | +€278 | +155% |
| Profit (loss) for the period before taxes | 9903 | €93,225 | €106,006 | +€12,780 | +13.7% |
| Income taxes | 67/77 | €19,008 | €22,428 | +€3,419 | +18.0% |
| Profit (loss) for the period | 9904 | €74,217 | €83,578 | +€9,361 | +12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,217 | €83,578 | +€9,361 | +12.6% |
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 21 October 2026 via checked.be.