SPARK & GIG: 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 & GIG
Largest movements
- Tangible fixed assets -€3,350
down €3,350 (-60.7%), from €5,523 to €2,173
of which Furniture and vehicles: -€3,125
- Receivables within one year -€1,299
down €1,299 (-11.0%), from €11,850 to €10,551
of which Trade receivables: -€3,075
- Deferred charges and accrued income +€1,087
up €1,087 (+44.2%), from €2,460 to €3,547
- Cash +€899
up €899 (+7.1%), from €12,616 to €13,515
mainly Depreciation (+€4,103) and Trade debts (+€1,319)
- Profit (loss) carried forward -€1,482
down €1,482 (-15.2%), from €9,775 to €8,293
- Trade debts +€1,319
up €1,319 (+67.3%), from €1,958 to €3,277
- Reserves -€900
down €900 (-12.2%), from €7,380 to €6,480
of which Distributable reserves: -€900
- Accrued charges and deferred income -€786
down €786 (-100%), from €786 to €0
- Tax, wage and social debts -€417
down €417 (-4.5%), from €9,351 to €8,933
of which Taxes: -€1,017
- Gross operating margin -€2,083
down €2,083 (-26.5%), from €7,871 to €5,788
- Financial charges +€1,039
up €1,039 (+419%), from €248 to €1,287
- Other operating charges +€379
up €379 (+47.6%), from €798 to €1,177
- Taxes -€343
down €343 (-31.9%), from €1,075 to €732
- Depreciation -€310
down €310 (-7.0%), from €4,414 to €4,103
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 | €32,449 | €29,786 | -€2,663 | -8.2% |
| Fixed assets | 21/28 | €5,523 | €2,173 | -€3,350 | -60.7% |
| Tangible fixed assets | 22/27 | €5,523 | €2,173 | -€3,350 | -60.7% |
| Plant, machinery and equipment | 23 | €991 | €765 | -€226 | -22.8% |
| Furniture and vehicles | 24 | €4,532 | €1,408 | -€3,125 | -68.9% |
| Current assets | 29/58 | €26,926 | €27,613 | +€687 | +2.6% |
| Amounts receivable within one year | 40/41 | €11,850 | €10,551 | -€1,299 | -11.0% |
| Trade receivables | 40 | €9,857 | €6,782 | -€3,075 | -31.2% |
| Other amounts receivable | 41 | €1,993 | €3,768 | +€1,775 | +89.1% |
| Cash at bank and in hand | 54/58 | €12,616 | €13,515 | +€899 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,460 | €3,547 | +€1,087 | +44.2% |
| Total equity and liabilities | 10/49 | €32,449 | €29,786 | -€2,663 | -8.2% |
| Equity | 10/15 | €18,155 | €15,773 | -€2,382 | -13.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,380 | €6,480 | -€900 | -12.2% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €2,380 | €1,480 | -€900 | -37.8% |
| Profit (loss) carried forward | 14 | €9,775 | €8,293 | -€1,482 | -15.2% |
| Amounts payable | 17/49 | €14,294 | €14,013 | -€281 | -2.0% |
| Amounts payable within one year | 42/48 | €13,509 | €14,013 | +€505 | +3.7% |
| Trade debts | 44 | €1,958 | €3,277 | +€1,319 | +67.3% |
| Suppliers | 440/4 | €1,958 | €3,277 | +€1,319 | +67.3% |
| Taxes, remuneration and social security | 45 | €9,351 | €8,933 | -€417 | -4.5% |
| Taxes | 450/3 | €8,751 | €7,733 | -€1,017 | -11.6% |
| Remuneration and social security | 454/9 | €600 | €1,200 | +€600 | +100% |
| Other amounts payable | 47/48 | €2,200 | €1,803 | -€397 | -18.0% |
| Accrued charges and deferred income | 492/3 | €786 | €0 | -€786 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,414 | €4,103 | -€310 | -7.0% |
| Other operating charges | 640/8 | €798 | €1,177 | +€379 | +47.6% |
| Gross operating margin | 9900 | €7,871 | €5,788 | -€2,083 | -26.5% |
| Operating profit (loss) | 9901 | €2,659 | €507 | -€2,152 | -80.9% |
| Financial income | 75/76B | €54 | €30 | -€24 | -44.5% |
| Recurring financial income | 75 | €54 | €30 | -€24 | -44.5% |
| Financial charges | 65/66B | €248 | €1,287 | +€1,039 | +419% |
| Recurring financial charges | 65 | €248 | €1,287 | +€1,039 | +419% |
| Profit (loss) for the period before taxes | 9903 | €2,465 | -€749 | -€3,215 | |
| Income taxes | 67/77 | €1,075 | €732 | -€343 | -31.9% |
| Profit (loss) for the period | 9904 | €1,390 | -€1,482 | -€2,872 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,390 | -€1,482 | -€2,872 |
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 26 October 2026 via checked.be.