SPARK HOLDING: 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 HOLDING
Largest movements
- Financial fixed assets +€12,000
up €12,000 (+19.4%), from €61,750 to €73,750
- Other debts +€13,163
up €13,163 (+14.0%), from €93,838 to €107,001
- Gross operating margin +€2,815
up €2,815 (+48.5%), from -€5,810 to -€2,995
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 | €859,902 | €864,025 | +€4,123 | +0.5% |
| Fixed assets | 21/28 | €61,750 | €73,750 | +€12,000 | +19.4% |
| Financial fixed assets | 28 | €61,750 | €73,750 | +€12,000 | +19.4% |
| Current assets | 29/58 | €798,152 | €790,275 | -€7,877 | -1.0% |
| Amounts receivable after more than one year | 29 | €600,000 | €600,000 | = | 0.0% |
| Other amounts receivable | 291 | €600,000 | €600,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €195,962 | €189,694 | -€6,268 | -3.2% |
| Trade receivables | 40 | - | €861 | +€861 | |
| Other amounts receivable | 41 | €195,962 | €188,833 | -€7,129 | -3.6% |
| Cash at bank and in hand | 54/58 | €2,190 | €581 | -€1,609 | -73.5% |
| Total equity and liabilities | 10/49 | €859,902 | €864,025 | +€4,123 | +0.5% |
| Equity | 10/15 | €157,332 | €153,843 | -€3,489 | -2.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,332 | €53,843 | -€3,489 | -6.1% |
| Amounts payable | 17/49 | €702,570 | €710,182 | +€7,612 | +1.1% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €102,531 | €110,143 | +€7,612 | +7.4% |
| Trade debts | 44 | €8,245 | €3,062 | -€5,183 | -62.9% |
| Suppliers | 440/4 | €8,245 | €3,062 | -€5,183 | -62.9% |
| Taxes, remuneration and social security | 45 | €448 | €80 | -€368 | -82.1% |
| Taxes | 450/3 | €448 | €80 | -€368 | -82.1% |
| Other amounts payable | 47/48 | €93,838 | €107,001 | +€13,163 | +14.0% |
| Accrued charges and deferred income | 492/3 | €39 | €39 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | -€5,810 | -€2,995 | +€2,815 | +48.5% |
| Operating profit (loss) | 9901 | -€6,194 | -€3,394 | +€2,800 | +45.2% |
| Financial charges | 65/66B | €90 | €94 | +€4 | +4.7% |
| Recurring financial charges | 65 | €90 | €94 | +€4 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€6,284 | -€3,489 | +€2,796 | +44.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€6,284 | -€3,489 | +€2,796 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,284 | -€3,489 | +€2,796 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.