SPARK CONSULTING: 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.
SPARK CONSULTING
Largest movements
- Cash +€242,852
up €242,852 (+218.7%), from €111,021 to €353,873
mainly Other debts (+€483,939) and Net result for the year (+€213,351)
- Receivables within one year -€16,427
down €16,427 (-9.2%), from €179,011 to €162,584
of which Other amounts receivable: -€24,509
- Deferred charges and accrued income -€9,579
down €9,579 (-91.1%), from €10,517 to €938
- Tangible fixed assets -€6,797
down €6,797 (-30.7%), from €22,137 to €15,340
of which Plant, machinery and equipment: -€5,672
- Other debts +€483,939
up €483,939 (+7028.8%), from €6,885 to €490,824
- Profit (loss) carried forward -€356,917
no longer reported in 2025 (was €356,917)
- Tax, wage and social debts +€81,157
up €81,157 (+585.2%), from €13,869 to €95,025
- Trade debts +€7,753
up €7,753 (+292.4%), from €2,651 to €10,404
- Turnover +€305,060
up €305,060 (+227.3%), from €134,218 to €439,278
- Gross operating margin +€278,974
up €278,974, from -€18,333 to €260,641
- Taxes +€46,619
up €46,619 (+9490.8%), from €491 to €47,110
- Purchases and services +€26,086
up €26,086 (+17.1%), from €152,550 to €178,637
- Financial income -€7,753
down €7,753 (-39.5%), from €19,626 to €11,873
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.
Cash bridge derived
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 | €398,922 | €614,853 | +€215,932 | +54.1% |
| Fixed assets | 21/28 | €22,137 | €15,340 | -€6,797 | -30.7% |
| Tangible fixed assets | 22/27 | €22,137 | €15,340 | -€6,797 | -30.7% |
| Plant, machinery and equipment | 23 | €20,379 | €14,707 | -€5,672 | -27.8% |
| Furniture and vehicles | 24 | €1,758 | €633 | -€1,125 | -64.0% |
| Current assets | 29/58 | €376,785 | €599,513 | +€222,728 | +59.1% |
| Amounts receivable within one year | 40/41 | €179,011 | €162,584 | -€16,427 | -9.2% |
| Trade receivables | 40 | €154,416 | €162,497 | +€8,082 | +5.2% |
| Other amounts receivable | 41 | €24,595 | €86 | -€24,509 | -99.6% |
| Current investments | 50/53 | €76,236 | €82,118 | +€5,882 | +7.7% |
| Cash at bank and in hand | 54/58 | €111,021 | €353,873 | +€242,852 | +218.7% |
| Deferred charges and accrued income | 490/1 | €10,517 | €938 | -€9,579 | -91.1% |
| Total equity and liabilities | 10/49 | €398,922 | €614,853 | +€215,932 | +54.1% |
| Equity | 10/15 | €375,517 | €18,600 | -€356,917 | -95.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €356,917 | - | -€356,917 | |
| Amounts payable | 17/49 | €23,405 | €596,253 | +€572,848 | +2447.5% |
| Amounts payable within one year | 42/48 | €23,405 | €596,253 | +€572,848 | +2447.5% |
| Trade debts | 44 | €2,651 | €10,404 | +€7,753 | +292.4% |
| Suppliers | 440/4 | €2,651 | €10,404 | +€7,753 | +292.4% |
| Taxes, remuneration and social security | 45 | €13,869 | €95,025 | +€81,157 | +585.2% |
| Taxes | 450/3 | €13,869 | €95,025 | +€81,157 | +585.2% |
| Other amounts payable | 47/48 | €6,885 | €490,824 | +€483,939 | +7028.8% |
| Turnover | 70 | €134,218 | €439,278 | +€305,060 | +227.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €152,550 | €178,637 | +€26,086 | +17.1% |
| Remuneration, social security and pensions | 62 | €1,658 | €1,658 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,623 | €6,797 | -€826 | -10.8% |
| Other operating charges | 640/8 | €2,171 | €2,244 | +€73 | +3.4% |
| Gross operating margin | 9900 | -€18,333 | €260,641 | +€278,974 | |
| Operating profit (loss) | 9901 | -€29,785 | €249,942 | +€279,727 | |
| Financial income | 75/76B | €19,626 | €11,873 | -€7,753 | -39.5% |
| Recurring financial income | 75 | €19,626 | €11,873 | -€7,753 | -39.5% |
| Financial charges | 65/66B | €2,290 | €1,355 | -€935 | -40.8% |
| Recurring financial charges | 65 | €2,290 | €1,355 | -€935 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,449 | €260,461 | +€272,909 | |
| Income taxes | 67/77 | €491 | €47,110 | +€46,619 | +9490.8% |
| Profit (loss) for the period | 9904 | -€12,940 | €213,351 | +€226,290 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,940 | €213,351 | +€226,290 |
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 10 October 2026 via checked.be.