SPARK SOLUTIONS: what changed
Two fiscal 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 SOLUTIONS
Largest movements
- Receivables within one year +€28,313
up €28,313 (+27.3%), from €103,782 to €132,094
of which Trade receivables: +€28,612
- Cash -€16,294
down €16,294 (-24.9%), from €65,486 to €49,192
mainly Receivables within one year (-€28,313) and Contributions, distributions and other (-€16,000)
- Other debts +€16,213
up €16,213 (+120.7%), from €13,428 to €29,641
- Trade debts -€8,081
down €8,081 (-11.4%), from €70,642 to €62,561
- Profit (loss) carried forward +€3,497
up €3,497 (+1.7%), from €200,477 to €203,974
- Gross operating margin +€19,430
up €19,430 (+489.4%), from €3,970 to €23,400
- Taxes +€1,226
up €1,226 (+257.0%), from €477 to €1,703
- Depreciation -€1,160
down €1,160 (-54.7%), from €2,120 to €960
- Staff costs -€1,104
down €1,104, from €871 to -€233
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 | €318,632 | €330,261 | +€11,629 | +3.6% |
| Fixed assets | 21/28 | €148,822 | €148,825 | +€3 | 0.0% |
| Intangible fixed assets | 21 | - | €2,345 | +€2,345 | |
| Tangible fixed assets | 22/27 | €3,822 | €1,480 | -€2,342 | -61.3% |
| Plant, machinery and equipment | 23 | €2,273 | €1,480 | -€793 | -34.9% |
| Furniture and vehicles | 24 | €1,549 | - | -€1,549 | |
| Financial fixed assets | 28 | €145,000 | €145,000 | = | 0.0% |
| Current assets | 29/58 | €169,810 | €181,436 | +€11,625 | +6.8% |
| Amounts receivable within one year | 40/41 | €103,782 | €132,094 | +€28,313 | +27.3% |
| Trade receivables | 40 | €93,168 | €121,780 | +€28,612 | +30.7% |
| Other amounts receivable | 41 | €10,614 | €10,314 | -€300 | -2.8% |
| Cash at bank and in hand | 54/58 | €65,486 | €49,192 | -€16,294 | -24.9% |
| Deferred charges and accrued income | 490/1 | €543 | €149 | -€393 | -72.5% |
| Total equity and liabilities | 10/49 | €318,632 | €330,261 | +€11,629 | +3.6% |
| Equity | 10/15 | €234,562 | €238,059 | +€3,497 | +1.5% |
| Contributions | 10/11 | €34,085 | €34,085 | = | 0.0% |
| Profit (loss) carried forward | 14 | €200,477 | €203,974 | +€3,497 | +1.7% |
| Amounts payable | 17/49 | €84,071 | €92,202 | +€8,132 | +9.7% |
| Amounts payable within one year | 42/48 | €84,071 | €92,202 | +€8,132 | +9.7% |
| Trade debts | 44 | €70,642 | €62,561 | -€8,081 | -11.4% |
| Suppliers | 440/4 | €70,642 | €62,561 | -€8,081 | -11.4% |
| Other amounts payable | 47/48 | €13,428 | €29,641 | +€16,213 | +120.7% |
| Remuneration, social security and pensions | 62 | €871 | -€233 | -€1,104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,120 | €960 | -€1,160 | -54.7% |
| Other operating charges | 640/8 | €793 | €978 | +€185 | +23.3% |
| Gross operating margin | 9900 | €3,970 | €23,400 | +€19,430 | +489.4% |
| Operating profit (loss) | 9901 | €186 | €21,695 | +€21,509 | +11570.8% |
| Financial income | 75/76B | €3 | €0 | -€3 | -97.7% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -97.7% |
| Financial charges | 65/66B | €372 | €495 | +€123 | +33.1% |
| Recurring financial charges | 65 | €372 | €495 | +€123 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€183 | €21,200 | +€21,383 | |
| Income taxes | 67/77 | €477 | €1,703 | +€1,226 | +257.0% |
| Profit (loss) for the period | 9904 | -€660 | €19,497 | +€20,157 | |
| Profit (loss) for the period to be appropriated | 9905 | -€660 | €19,497 | +€20,157 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.