SPARK MARKETING: 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 MARKETING
Largest movements
- Receivables within one year +€5,549
up €5,549 (+171%), from €3,243 to €8,792
of which Other amounts receivable: +€4,657
- Cash -€456
down €456 (-6.8%), from €6,749 to €6,293
mainly Other debts (-€5,558) and Receivables within one year (-€5,549)
- Profit (loss) carried forward +€8,419
up €8,419, from -€1,998 to €6,420
- Other debts -€5,558
no longer reported in 2025 (was €5,558)
- Tax, wage and social debts +€2,770
up €2,770 (+107%), from €2,580 to €5,349
- Trade debts -€556
down €556 (-29.7%), from €1,871 to €1,315
- Gross operating margin +€12,543
up €12,543 (+3,323%), from €377 to €12,920
- Taxes +€2,837
up €2,837 (+2,217%), from €128 to €2,965
- Financial charges +€282
up €282 (+22.5%), from €1,254 to €1,536
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 | €10,010 | €15,085 | +€5,075 | +50.7% |
| Current assets | 29/58 | €10,010 | €15,085 | +€5,075 | +50.7% |
| Amounts receivable within one year | 40/41 | €3,243 | €8,792 | +€5,549 | +171% |
| Trade receivables | 40 | €3,234 | €4,126 | +€892 | +27.6% |
| Other amounts receivable | 41 | €9 | €4,666 | +€4,657 | +50,504% |
| Cash at bank and in hand | 54/58 | €6,749 | €6,293 | -€456 | -6.8% |
| Deferred charges and accrued income | 490/1 | €17 | - | -€17 | |
| Total equity and liabilities | 10/49 | €10,010 | €15,085 | +€5,075 | +50.7% |
| Equity | 10/15 | €2 | €8,420 | +€8,419 | +553,859% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,998 | €6,420 | +€8,419 | |
| Amounts payable | 17/49 | €10,008 | €6,664 | -€3,344 | -33.4% |
| Amounts payable within one year | 42/48 | €10,008 | €6,664 | -€3,344 | -33.4% |
| Trade debts | 44 | €1,871 | €1,315 | -€556 | -29.7% |
| Suppliers | 440/4 | €1,871 | €1,315 | -€556 | -29.7% |
| Taxes, remuneration and social security | 45 | €2,580 | €5,349 | +€2,770 | +107% |
| Taxes | 450/3 | €2,580 | €5,349 | +€2,770 | +107% |
| Other amounts payable | 47/48 | €5,558 | - | -€5,558 | |
| Gross operating margin | 9900 | €377 | €12,920 | +€12,543 | +3,323% |
| Operating profit (loss) | 9901 | €377 | €12,920 | +€12,543 | +3,323% |
| Financial income | 75/76B | €28 | - | -€28 | |
| Recurring financial income | 75 | €28 | - | -€28 | |
| Financial charges | 65/66B | €1,254 | €1,536 | +€282 | +22.5% |
| Recurring financial charges | 65 | €1,254 | €1,536 | +€282 | +22.5% |
| Profit (loss) for the period before taxes | 9903 | -€848 | €11,384 | +€12,232 | |
| Income taxes | 67/77 | €128 | €2,965 | +€2,837 | +2,217% |
| Profit (loss) for the period | 9904 | -€976 | €8,419 | +€9,395 | |
| Profit (loss) for the period to be appropriated | 9905 | -€976 | €8,419 | +€9,395 |
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 23 October 2026 via checked.be.