SPARCK Solutions: 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.
SPARCK Solutions
Largest movements
- Receivables within one year +€13,638
up €13,638 (+83.9%), from €16,249 to €29,887
of which Trade receivables: +€14,585
- Tangible fixed assets -€1,304
down €1,304 (-23.1%), from €5,656 to €4,352
of which Plant, machinery and equipment: -€733
- Other debts +€22,401
new in 2025: €22,401
- Reserves -€15,527
no longer reported in 2025 (was €15,527)
- Trade debts +€2,815
up €2,815 (+880%), from €320 to €3,135
- Tax, wage and social debts +€1,807
up €1,807 (+39.9%), from €4,531 to €6,338
- Profit (loss) carried forward +€962
up €962 (+70.2%), from -€1,370 to -€409
- Gross operating margin -€14,131
down €14,131 (-82.3%), from €17,179 to €3,049
- Taxes -€3,662
down €3,662 (-89.1%), from €4,109 to €447
- Other operating charges -€455
down €455 (-73.5%), from €620 to €164
- Financial income +€411
new in 2025: €411
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 | €22,007 | €34,465 | +€12,458 | +56.6% |
| Fixed assets | 21/28 | €5,656 | €4,352 | -€1,304 | -23.1% |
| Tangible fixed assets | 22/27 | €5,656 | €4,352 | -€1,304 | -23.1% |
| Land and buildings | 22 | €3,934 | €3,362 | -€571 | -14.5% |
| Plant, machinery and equipment | 23 | €1,723 | €990 | -€733 | -42.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €16,351 | €30,113 | +€13,762 | +84.2% |
| Amounts receivable within one year | 40/41 | €16,249 | €29,887 | +€13,638 | +83.9% |
| Trade receivables | 40 | €7,800 | €22,385 | +€14,585 | +187% |
| Other amounts receivable | 41 | €8,449 | €7,502 | -€947 | -11.2% |
| Cash at bank and in hand | 54/58 | €102 | €226 | +€124 | +122% |
| Total equity and liabilities | 10/49 | €22,007 | €34,465 | +€12,458 | +56.6% |
| Equity | 10/15 | €17,157 | €2,591 | -€14,565 | -84.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €15,527 | - | -€15,527 | |
| Distributable reserves | 133 | €15,527 | - | -€15,527 | |
| Profit (loss) carried forward | 14 | -€1,370 | -€409 | +€962 | +70.2% |
| Amounts payable | 17/49 | €4,850 | €31,874 | +€27,024 | +557% |
| Amounts payable within one year | 42/48 | €4,850 | €31,874 | +€27,024 | +557% |
| Trade debts | 44 | €320 | €3,135 | +€2,815 | +880% |
| Suppliers | 440/4 | €320 | €3,135 | +€2,815 | +880% |
| Taxes, remuneration and social security | 45 | €4,531 | €6,338 | +€1,807 | +39.9% |
| Taxes | 450/3 | €4,531 | €6,338 | +€1,807 | +39.9% |
| Other amounts payable | 47/48 | - | €22,401 | +€22,401 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,204 | €1,304 | +€101 | +8.4% |
| Other operating charges | 640/8 | €620 | €164 | -€455 | -73.5% |
| Gross operating margin | 9900 | €17,179 | €3,049 | -€14,131 | -82.3% |
| Operating profit (loss) | 9901 | €15,356 | €1,580 | -€13,776 | -89.7% |
| Financial income | 75/76B | - | €411 | +€411 | |
| Recurring financial income | 75 | - | €411 | +€411 | |
| Financial charges | 65/66B | €420 | €583 | +€163 | +38.9% |
| Recurring financial charges | 65 | €420 | €583 | +€163 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €14,936 | €1,408 | -€13,528 | -90.6% |
| Income taxes | 67/77 | €4,109 | €447 | -€3,662 | -89.1% |
| Profit (loss) for the period | 9904 | €10,827 | €962 | -€9,866 | -91.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,827 | €962 | -€9,866 | -91.1% |
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 14 October 2026 via checked.be.