Sparked by us: 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.
Sparked by us
Largest movements
- Cash +€57,226
up €57,226 (+118%), from €48,381 to €105,607
mainly Other debts (+€61,696) and Net result for the year (+€48,322)
- Deferred charges and accrued income -€11,665
down €11,665 (-100%), from €11,665 to €0
- Receivables within one year +€5,681
up €5,681 (+30.4%), from €18,712 to €24,393
of which Trade receivables: +€3,136
- Other debts +€61,696
up €61,696 (+532%), from €11,588 to €73,284
- Profit (loss) carried forward -€16,390
down €16,390 (-100%), from €16,390 to €0
- Tax, wage and social debts +€6,120
up €6,120 (+196%), from €3,119 to €9,239
of which Taxes: +€3,520
- Trade debts +€2,261
up €2,261 (+398%), from €569 to €2,830
- Gross operating margin +€39,726
up €39,726 (+147%), from €27,086 to €66,812
- Taxes +€6,446
up €6,446 (+110%), from €5,856 to €12,302
- Financial charges +€968
up €968 (+74.6%), from €1,296 to €2,264
- Depreciation +€752
up €752 (+26.3%), from €2,856 to €3,609
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 | €115,841 | €168,426 | +€52,585 | +45.4% |
| Fixed assets | 21/28 | €37,084 | €38,425 | +€1,342 | +3.6% |
| Tangible fixed assets | 22/27 | €37,084 | €38,425 | +€1,342 | +3.6% |
| Land and buildings | 22 | €33,939 | €32,115 | -€1,824 | -5.4% |
| Plant, machinery and equipment | 23 | €2,067 | €1,646 | -€421 | -20.4% |
| Furniture and vehicles | 24 | €1,078 | €4,664 | +€3,587 | +333% |
| Current assets | 29/58 | €78,757 | €130,000 | +€51,243 | +65.1% |
| Amounts receivable within one year | 40/41 | €18,712 | €24,393 | +€5,681 | +30.4% |
| Trade receivables | 40 | €15,462 | €18,598 | +€3,136 | +20.3% |
| Other amounts receivable | 41 | €3,250 | €5,795 | +€2,545 | +78.3% |
| Cash at bank and in hand | 54/58 | €48,381 | €105,607 | +€57,226 | +118% |
| Deferred charges and accrued income | 490/1 | €11,665 | €0 | -€11,665 | -100% |
| Total equity and liabilities | 10/49 | €115,841 | €168,426 | +€52,585 | +45.4% |
| Equity | 10/15 | €99,439 | €83,049 | -€16,390 | -16.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €82,049 | €82,049 | = | 0.0% |
| Distributable reserves | 133 | €82,049 | €82,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,390 | €0 | -€16,390 | -100% |
| Amounts payable | 17/49 | €16,402 | €85,377 | +€68,975 | +421% |
| Amounts payable within one year | 42/48 | €15,276 | €85,353 | +€70,077 | +459% |
| Trade debts | 44 | €569 | €2,830 | +€2,261 | +398% |
| Suppliers | 440/4 | €569 | €2,830 | +€2,261 | +398% |
| Taxes, remuneration and social security | 45 | €3,119 | €9,239 | +€6,120 | +196% |
| Taxes | 450/3 | €3,119 | €6,639 | +€3,520 | +113% |
| Remuneration and social security | 454/9 | - | €2,599 | +€2,599 | |
| Other amounts payable | 47/48 | €11,588 | €73,284 | +€61,696 | +532% |
| Accrued charges and deferred income | 492/3 | €1,126 | €24 | -€1,102 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,856 | €3,609 | +€752 | +26.3% |
| Other operating charges | 640/8 | €1,094 | €641 | -€454 | -41.5% |
| Gross operating margin | 9900 | €27,086 | €66,812 | +€39,726 | +147% |
| Operating profit (loss) | 9901 | €23,135 | €62,563 | +€39,428 | +170% |
| Financial income | 75/76B | €407 | €324 | -€83 | -20.3% |
| Recurring financial income | 75 | €407 | €324 | -€83 | -20.3% |
| Financial charges | 65/66B | €1,296 | €2,264 | +€968 | +74.6% |
| Recurring financial charges | 65 | €1,296 | €2,264 | +€968 | +74.6% |
| Profit (loss) for the period before taxes | 9903 | €22,246 | €60,624 | +€38,378 | +173% |
| Income taxes | 67/77 | €5,856 | €12,302 | +€6,446 | +110% |
| Profit (loss) for the period | 9904 | €16,390 | €48,322 | +€31,932 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €16,390 | €48,322 | +€31,932 | +195% |
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 25 October 2026 via checked.be.