SPARCK BELGIUM: what changed
What changed
SPARCK BELGIUM
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
€3,552
2024 · €5,666-€2,114
Equity
-€133,902
2024 · -€137,454+€3,552
Cash
€4,798
2024 · €6,783-€1,985
Balance sheet total
€247,794
2024 · €254,111-€6,317
Largest movements
Assets
- Stocks and contracts +€35,044
up €35,044 (+26.0%), from €135,032 to €170,076
- Financial fixed assets -€16,500
down €16,500 (-36.7%), from €44,980 to €28,480
- Tangible fixed assets -€14,772
down €14,772 (-37.2%), from €39,662 to €24,890
of which Plant, machinery and equipment: -€14,288
- Receivables within one year -€8,104
down €8,104 (-29.3%), from €27,654 to €19,551
of which Trade receivables: -€7,979
Equity and liabilities
- Other debts -€7,719
down €7,719 (-4.3%), from €181,150 to €173,431
- Profit (loss) carried forward +€3,552
up €3,552 (+2.3%), from -€157,554 to -€154,002
Income statement
- Gross operating margin -€6,202
down €6,202 (-24.0%), from €25,804 to €19,602
- Financial charges -€1,731
down €1,731 (-89.3%), from €1,939 to €208
- Depreciation -€1,008
down €1,008 (-6.4%), from €15,780 to €14,772
- Other operating charges -€975
down €975 (-52.6%), from €1,855 to €880
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€5,666
Gross operating margin
-€6,202
Depreciation
+€1,008
Other operating charges
+€975
Other operating items
+€410
Financial income
-€36
Financial charges
+€1,731
Result 2025
€3,552
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€18,485
Investment
+€16,500
Financing
€0
Cash 2024
€6,783
From operations (derived)
-€18,485
Net result for the year
+€3,552
Depreciation
+€14,772
Stocks and contracts
-€35,044
Receivables within one year
+€8,104
Trade debts
-€1,936
Tax, wage and social debts
-€214
Other debts
-€7,719
Investment (derived)
+€16,500
Investment in fixed assets (net)
+€16,500
Cash 2025
€4,798
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €254,111 | €247,794 | -€6,317 | -2.5% |
| Fixed assets | 21/28 | €84,642 | €53,370 | -€31,272 | -36.9% |
| Tangible fixed assets | 22/27 | €39,662 | €24,890 | -€14,772 | -37.2% |
| Plant, machinery and equipment | 23 | €39,178 | €24,890 | -€14,288 | -36.5% |
| Furniture and vehicles | 24 | €484 | - | -€484 | |
| Financial fixed assets | 28 | €44,980 | €28,480 | -€16,500 | -36.7% |
| Current assets | 29/58 | €169,469 | €194,424 | +€24,955 | +14.7% |
| Stocks and contracts in progress | 3 | €135,032 | €170,076 | +€35,044 | +26.0% |
| Stocks | 30/36 | €135,032 | €170,076 | +€35,044 | +26.0% |
| Amounts receivable within one year | 40/41 | €27,654 | €19,551 | -€8,104 | -29.3% |
| Trade receivables | 40 | €26,619 | €18,641 | -€7,979 | -30.0% |
| Other amounts receivable | 41 | €1,035 | €910 | -€125 | -12.1% |
| Cash at bank and in hand | 54/58 | €6,783 | €4,798 | -€1,985 | -29.3% |
| Total equity and liabilities | 10/49 | €254,111 | €247,794 | -€6,317 | -2.5% |
| Equity | 10/15 | -€137,454 | -€133,902 | +€3,552 | +2.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €55,800 | €55,800 | = | 0.0% |
| Uncalled capital | 101 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €1,500 | €1,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,500 | €1,500 | = | 0.0% |
| Legal reserve | 130 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,554 | -€154,002 | +€3,552 | +2.3% |
| Amounts payable | 17/49 | €391,564 | €381,696 | -€9,868 | -2.5% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €191,564 | €181,696 | -€9,868 | -5.2% |
| Trade debts | 44 | €10,201 | €8,265 | -€1,936 | -19.0% |
| Suppliers | 440/4 | €10,201 | €8,265 | -€1,936 | -19.0% |
| Taxes, remuneration and social security | 45 | €214 | - | -€214 | |
| Taxes | 450/3 | €214 | - | -€214 | |
| Other amounts payable | 47/48 | €181,150 | €173,431 | -€7,719 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,780 | €14,772 | -€1,008 | -6.4% |
| Other operating charges | 640/8 | €1,855 | €880 | -€975 | -52.6% |
| Non-recurring operating charges | 66A | €600 | €190 | -€410 | -68.3% |
| Gross operating margin | 9900 | €25,804 | €19,602 | -€6,202 | -24.0% |
| Operating profit (loss) | 9901 | €7,569 | €3,760 | -€3,809 | -50.3% |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.8% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.8% |
| Financial charges | 65/66B | €1,939 | €208 | -€1,731 | -89.3% |
| Recurring financial charges | 65 | €1,939 | €208 | -€1,731 | -89.3% |
| Profit (loss) for the period before taxes | 9903 | €5,666 | €3,552 | -€2,114 | -37.3% |
| Profit (loss) for the period | 9904 | €5,666 | €3,552 | -€2,114 | -37.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,666 | €3,552 | -€2,114 | -37.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.