SPARKCLIN: 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.
SPARKCLIN
Largest movements
- Deferred charges and accrued income -€33,941
down €33,941 (-61.0%), from €55,684 to €21,743
- Tangible fixed assets +€26,874
up €26,874 (+194%), from €13,824 to €40,698
of which Furniture and vehicles: +€21,687
- Current investments +€22,631
up €22,631 (+16.6%), from €136,056 to €158,686
- Financial fixed assets +€18,302
up €18,302 (+12,201%), from €150 to €18,452
- Cash +€5,580
up €5,580 (+18.2%), from €30,603 to €36,183
mainly Other debts (+€68,414) and Deferred charges and accrued income (+€33,941)
- Other debts +€68,414
up €68,414 (+439%), from €15,591 to €84,005
- Reserves -€44,641
down €44,641 (-19.1%), from €233,414 to €188,773
- Debts after one year +€12,018
new in 2025: €12,018
- Current portion of long-term debt +€10,706
new in 2025: €10,706
- Gross operating margin -€18,301
down €18,301 (-28.6%), from €63,968 to €45,667
- Depreciation +€10,578
up €10,578 (+260%), from €4,070 to €14,648
- Taxes -€7,371
down €7,371 (-54.8%), from €13,443 to €6,072
- Financial income -€3,938
down €3,938 (-86.1%), from €4,574 to €636
- Financial charges +€2,111
up €2,111 (+39.2%), from €5,392 to €7,503
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 | €285,094 | €329,389 | +€44,294 | +15.5% |
| Fixed assets | 21/28 | €13,974 | €59,150 | +€45,176 | +323% |
| Tangible fixed assets | 22/27 | €13,824 | €40,698 | +€26,874 | +194% |
| Plant, machinery and equipment | 23 | - | €1,755 | +€1,755 | |
| Furniture and vehicles | 24 | €13,824 | €35,511 | +€21,687 | +157% |
| Other tangible fixed assets | 26 | - | €3,432 | +€3,432 | |
| Financial fixed assets | 28 | €150 | €18,452 | +€18,302 | +12,201% |
| Current assets | 29/58 | €271,120 | €270,238 | -€882 | -0.3% |
| Amounts receivable within one year | 40/41 | €48,778 | €53,626 | +€4,848 | +9.9% |
| Trade receivables | 40 | €42,665 | €41,847 | -€818 | -1.9% |
| Other amounts receivable | 41 | €6,113 | €11,779 | +€5,666 | +92.7% |
| Current investments | 50/53 | €136,056 | €158,686 | +€22,631 | +16.6% |
| Cash at bank and in hand | 54/58 | €30,603 | €36,183 | +€5,580 | +18.2% |
| Deferred charges and accrued income | 490/1 | €55,684 | €21,743 | -€33,941 | -61.0% |
| Total equity and liabilities | 10/49 | €285,094 | €329,389 | +€44,294 | +15.5% |
| Equity | 10/15 | €238,414 | €193,773 | -€44,641 | -18.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €233,414 | €188,773 | -€44,641 | -19.1% |
| Distributable reserves | 133 | €233,414 | €188,773 | -€44,641 | -19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €46,681 | €135,616 | +€88,935 | +191% |
| Amounts payable after more than one year | 17 | - | €12,018 | +€12,018 | |
| Financial debts | 170/4 | - | €12,018 | +€12,018 | |
| Amounts payable within one year | 42/48 | €42,704 | €117,990 | +€75,285 | +176% |
| Current portion of amounts payable after more than one year | 42 | - | €10,706 | +€10,706 | |
| Trade debts | 44 | €12,642 | €9,693 | -€2,949 | -23.3% |
| Suppliers | 440/4 | €12,642 | €9,693 | -€2,949 | -23.3% |
| Taxes, remuneration and social security | 45 | €14,471 | €13,585 | -€886 | -6.1% |
| Taxes | 450/3 | €14,471 | €13,585 | -€886 | -6.1% |
| Other amounts payable | 47/48 | €15,591 | €84,005 | +€68,414 | +439% |
| Accrued charges and deferred income | 492/3 | €3,976 | €5,608 | +€1,632 | +41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,070 | €14,648 | +€10,578 | +260% |
| Other operating charges | 640/8 | €996 | €1,135 | +€139 | +13.9% |
| Gross operating margin | 9900 | €63,968 | €45,667 | -€18,301 | -28.6% |
| Operating profit (loss) | 9901 | €58,902 | €29,884 | -€29,018 | -49.3% |
| Financial income | 75/76B | €4,574 | €636 | -€3,938 | -86.1% |
| Recurring financial income | 75 | €4,574 | €636 | -€3,938 | -86.1% |
| Financial charges | 65/66B | €5,392 | €7,503 | +€2,111 | +39.2% |
| Recurring financial charges | 65 | €5,392 | €7,503 | +€2,111 | +39.2% |
| Profit (loss) for the period before taxes | 9903 | €58,084 | €23,017 | -€35,067 | -60.4% |
| Income taxes | 67/77 | €13,443 | €6,072 | -€7,371 | -54.8% |
| Profit (loss) for the period | 9904 | €44,641 | €16,945 | -€27,696 | -62.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,641 | €16,945 | -€27,696 | -62.0% |
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 13 October 2026 via checked.be.