SPARKEL COMMUNICATION: 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.
SPARKEL COMMUNICATION
Largest movements
- Receivables within one year +€61,830
up €61,830 (+113%), from €54,733 to €116,563
of which Trade receivables: +€59,593
- Deferred charges and accrued income -€28,616
down €28,616 (-79.4%), from €36,050 to €7,434
- Tangible fixed assets +€9,178
up €9,178 (+3.7%), from €250,238 to €259,416
of which Land and buildings: +€11,024
- Cash +€5,713
up €5,713 (+5.1%), from €112,013 to €117,726
mainly Other debts (+€44,389) and Net result for the year (+€40,067)
- Reserves -€79,662
down €79,662 (-66.5%), from €119,728 to €40,067
- Other debts +€44,389
up €44,389 (+172%), from €25,740 to €70,129
- Debts after one year +€35,559
up €35,559 (+26.6%), from €133,788 to €169,347
- Accrued charges and deferred income +€22,372
up €22,372 (+23.2%), from €96,513 to €118,885
- Tax, wage and social debts +€13,279
up €13,279 (+30.1%), from €44,188 to €57,467
of which Taxes: +€19,684
- Depreciation -€26,785
down €26,785 (-60.3%), from €44,385 to €17,599
- Staff costs -€26,083
down €26,083 (-18.0%), from €145,161 to €119,079
- Gross operating margin -€14,763
down €14,763 (-6.7%), from €221,579 to €206,816
- Taxes +€7,145
up €7,145 (+127%), from €5,618 to €12,763
- Financial charges +€6,953
up €6,953 (+81.3%), from €8,549 to €15,502
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 | €453,034 | €501,139 | +€48,105 | +10.6% |
| Fixed assets | 21/28 | €250,238 | €259,416 | +€9,178 | +3.7% |
| Tangible fixed assets | 22/27 | €250,238 | €259,416 | +€9,178 | +3.7% |
| Land and buildings | 22 | €235,922 | €246,947 | +€11,024 | +4.7% |
| Plant, machinery and equipment | 23 | - | €2,258 | +€2,258 | |
| Furniture and vehicles | 24 | €14,316 | €10,212 | -€4,104 | -28.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €202,796 | €241,723 | +€38,927 | +19.2% |
| Amounts receivable within one year | 40/41 | €54,733 | €116,563 | +€61,830 | +113% |
| Trade receivables | 40 | €54,733 | €114,326 | +€59,593 | +109% |
| Other amounts receivable | 41 | - | €2,237 | +€2,237 | |
| Cash at bank and in hand | 54/58 | €112,013 | €117,726 | +€5,713 | +5.1% |
| Deferred charges and accrued income | 490/1 | €36,050 | €7,434 | -€28,616 | -79.4% |
| Total equity and liabilities | 10/49 | €453,034 | €501,139 | +€48,105 | +10.6% |
| Equity | 10/15 | €122,728 | €43,067 | -€79,662 | -64.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €119,728 | €40,067 | -€79,662 | -66.5% |
| Distributable reserves | 133 | €119,728 | €40,067 | -€79,662 | -66.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €330,305 | €458,072 | +€127,767 | +38.7% |
| Amounts payable after more than one year | 17 | €133,788 | €169,347 | +€35,559 | +26.6% |
| Financial debts | 170/4 | €133,788 | €169,347 | +€35,559 | +26.6% |
| Amounts payable within one year | 42/48 | €100,005 | €169,841 | +€69,836 | +69.8% |
| Current portion of amounts payable after more than one year | 42 | €13,910 | €14,441 | +€531 | +3.8% |
| Trade debts | 44 | €16,166 | €27,804 | +€11,637 | +72.0% |
| Suppliers | 440/4 | €16,166 | €27,804 | +€11,637 | +72.0% |
| Taxes, remuneration and social security | 45 | €44,188 | €57,467 | +€13,279 | +30.1% |
| Taxes | 450/3 | €11,500 | €31,183 | +€19,684 | +171% |
| Remuneration and social security | 454/9 | €32,689 | €26,284 | -€6,405 | -19.6% |
| Other amounts payable | 47/48 | €25,740 | €70,129 | +€44,389 | +172% |
| Accrued charges and deferred income | 492/3 | €96,513 | €118,885 | +€22,372 | +23.2% |
| Remuneration, social security and pensions | 62 | €145,161 | €119,079 | -€26,083 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,385 | €17,599 | -€26,785 | -60.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €160 | €0 | -€160 | -100% |
| Other operating charges | 640/8 | €3,556 | €1,836 | -€1,720 | -48.4% |
| Gross operating margin | 9900 | €221,579 | €206,816 | -€14,763 | -6.7% |
| Operating profit (loss) | 9901 | €28,317 | €68,303 | +€39,986 | +141% |
| Financial income | 75/76B | €433 | €28 | -€405 | -93.5% |
| Recurring financial income | 75 | €433 | €28 | -€405 | -93.5% |
| Financial charges | 65/66B | €8,549 | €15,502 | +€6,953 | +81.3% |
| Recurring financial charges | 65 | €8,549 | €15,502 | +€6,953 | +81.3% |
| Profit (loss) for the period before taxes | 9903 | €20,202 | €52,829 | +€32,628 | +162% |
| Income taxes | 67/77 | €5,618 | €12,763 | +€7,145 | +127% |
| Profit (loss) for the period | 9904 | €14,584 | €40,067 | +€25,483 | +175% |
| Profit (loss) for the period to be appropriated | 9905 | €14,584 | €40,067 | +€25,483 | +175% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.