SPARK FOR CHANGE: 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 FOR CHANGE
Largest movements
- Cash +€44,143
up €44,143 (+1,394%), from €3,166 to €47,309
mainly Net result for the year (+€46,875) and Other debts (+€19,152)
- Receivables within one year -€4,597
down €4,597 (-65.9%), from €6,974 to €2,377
of which Trade receivables: -€6,400
- Profit (loss) carried forward +€19,847
no longer reported in 2025 (was -€19,847)
- Other debts +€19,152
up €19,152 (+168%), from €11,382 to €30,534
- Gross operating margin +€50,688
up €50,688 (+4,346%), from €1,166 to €51,854
- Taxes +€3,864
up €3,864 (+2,614%), from €148 to €4,012
- Depreciation -€808
no longer reported in 2025 (was €808)
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 | €10,437 | €49,889 | +€39,453 | +378% |
| Current assets | 29/58 | €10,437 | €49,889 | +€39,453 | +378% |
| Amounts receivable within one year | 40/41 | €6,974 | €2,377 | -€4,597 | -65.9% |
| Trade receivables | 40 | €6,400 | - | -€6,400 | |
| Other amounts receivable | 41 | €574 | €2,377 | +€1,803 | +314% |
| Cash at bank and in hand | 54/58 | €3,166 | €47,309 | +€44,143 | +1,394% |
| Deferred charges and accrued income | 490/1 | €297 | €203 | -€94 | -31.6% |
| Total equity and liabilities | 10/49 | €10,437 | €49,889 | +€39,453 | +378% |
| Equity | 10/15 | -€1,297 | €18,550 | +€19,847 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,847 | - | +€19,847 | |
| Amounts payable | 17/49 | €11,734 | €31,339 | +€19,606 | +167% |
| Amounts payable within one year | 42/48 | €11,734 | €31,339 | +€19,606 | +167% |
| Trade debts | 44 | €212 | €665 | +€453 | +214% |
| Suppliers | 440/4 | €212 | €665 | +€453 | +214% |
| Taxes, remuneration and social security | 45 | €140 | €140 | = | 0.0% |
| Taxes | 450/3 | €140 | €140 | = | 0.0% |
| Other amounts payable | 47/48 | €11,382 | €30,534 | +€19,152 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €808 | - | -€808 | |
| Other operating charges | 640/8 | €757 | €927 | +€171 | +22.6% |
| Gross operating margin | 9900 | €1,166 | €51,854 | +€50,688 | +4,346% |
| Operating profit (loss) | 9901 | -€398 | €50,927 | +€51,325 | |
| Financial charges | 65/66B | €35 | €40 | +€5 | +15.7% |
| Recurring financial charges | 65 | €35 | €40 | +€5 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | -€433 | €50,887 | +€51,320 | |
| Income taxes | 67/77 | €148 | €4,012 | +€3,864 | +2,614% |
| Profit (loss) for the period | 9904 | -€581 | €46,875 | +€47,456 | |
| Profit (loss) for the period to be appropriated | 9905 | -€581 | €46,875 | +€47,456 |
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 19 October 2026 via checked.be.