Spark Multimedia @rt: 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 Multimedia @rt
Largest movements
- Cash +€21,668
up €21,668 (+87.6%), from €24,725 to €46,393
mainly Receivables within one year (+€9,959) and Net result for the year (+€6,167)
- Receivables within one year -€9,959
down €9,959 (-19.5%), from €50,959 to €41,000
of which Trade receivables: -€8,687
- Tangible fixed assets -€5,038
down €5,038 (-18.2%), from €27,680 to €22,642
of which Plant, machinery and equipment: -€3,192
- Reserves +€6,167
up €6,167 (+5.5%), from €112,229 to €118,395
- Gross operating margin +€30,845
up €30,845, from -€18,458 to €12,387
- Depreciation -€2,407
down €2,407 (-32.3%), from €7,445 to €5,038
- Taxes +€611
up €611 (+405.7%), from €151 to €762
- Other operating charges +€557
up €557 (+510.6%), from €109 to €666
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 | €108,450 | €115,210 | +€6,760 | +6.2% |
| Fixed assets | 21/28 | €27,880 | €22,842 | -€5,038 | -18.1% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €27,680 | €22,642 | -€5,038 | -18.2% |
| Plant, machinery and equipment | 23 | €18,612 | €15,420 | -€3,192 | -17.2% |
| Furniture and vehicles | 24 | €9,068 | €7,222 | -€1,846 | -20.4% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €80,570 | €92,368 | +€11,798 | +14.6% |
| Amounts receivable within one year | 40/41 | €50,959 | €41,000 | -€9,959 | -19.5% |
| Trade receivables | 40 | €43,533 | €34,846 | -€8,687 | -20.0% |
| Other amounts receivable | 41 | €7,426 | €6,154 | -€1,271 | -17.1% |
| Cash at bank and in hand | 54/58 | €24,725 | €46,393 | +€21,668 | +87.6% |
| Deferred charges and accrued income | 490/1 | €4,886 | €4,975 | +€88 | +1.8% |
| Total equity and liabilities | 10/49 | €108,450 | €115,210 | +€6,760 | +6.2% |
| Equity | 10/15 | €104,818 | €110,985 | +€6,167 | +5.9% |
| Contributions | 10/11 | €18,800 | €18,800 | = | 0.0% |
| Reserves | 13 | €112,229 | €118,395 | +€6,167 | +5.5% |
| Distributable reserves | 133 | €112,229 | €118,395 | +€6,167 | +5.5% |
| Profit (loss) carried forward | 14 | -€26,211 | -€26,211 | = | 0.0% |
| Amounts payable | 17/49 | €3,632 | €4,225 | +€593 | +16.3% |
| Amounts payable within one year | 42/48 | €3,632 | €4,225 | +€593 | +16.3% |
| Trade debts | 44 | €1,358 | €1,133 | -€224 | -16.5% |
| Suppliers | 440/4 | €1,358 | €1,133 | -€224 | -16.5% |
| Taxes, remuneration and social security | 45 | €2,044 | €3,092 | +€1,048 | +51.2% |
| Taxes | 450/3 | €2,044 | €3,092 | +€1,048 | +51.2% |
| Other amounts payable | 47/48 | €230 | - | -€230 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,445 | €5,038 | -€2,407 | -32.3% |
| Other operating charges | 640/8 | €109 | €666 | +€557 | +510.6% |
| Gross operating margin | 9900 | -€18,458 | €12,387 | +€30,845 | |
| Operating profit (loss) | 9901 | -€26,012 | €6,684 | +€32,695 | |
| Financial income | 75/76B | €264 | €421 | +€157 | +59.6% |
| Recurring financial income | 75 | €264 | €421 | +€157 | +59.6% |
| Financial charges | 65/66B | €312 | €176 | -€136 | -43.7% |
| Recurring financial charges | 65 | €312 | €176 | -€136 | -43.7% |
| Profit (loss) for the period before taxes | 9903 | -€26,060 | €6,929 | +€32,989 | |
| Income taxes | 67/77 | €151 | €762 | +€611 | +405.7% |
| Profit (loss) for the period | 9904 | -€26,211 | €6,167 | +€32,377 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,211 | €6,167 | +€32,377 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.