Sparkers Holding: what changed
What changed
Sparkers Holding
filed annual accounts (NBB)
Net result for the year
€546,405
2024 · €157,021+€389,384
Equity
€3.2m
2024 · €2.6m+€546,405
Cash
€238,876
2024 · €197,781+€41,095
Balance sheet total
€5.0m
2024 · €4.9m+€156,095
Largest movements
Assets
- Deferred charges and accrued income +€115,000
new in 2025: €115,000
Equity and liabilities
- Profit (loss) carried forward +€546,405
up €546,405 (+805%), from €67,860 to €614,265
- Debts after one year -€440,015
down €440,015 (-23.9%), from €1.8m to €1.4m
Income statement
- Financial income +€415,000
up €415,000 (+166%), from €250,000 to €665,000
- Financial charges +€26,228
up €26,228 (+30.2%), from €86,950 to €113,178
- Gross operating margin +€1,223
up €1,223 (+21.7%), from -€5,642 to -€4,419
- Other operating charges +€611
up €611 (+158%), from €387 to €998
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€157,021
Gross operating margin
+€1,223
Other operating charges
-€611
Financial income
+€415,000
Financial charges
-€26,228
Result 2025
€546,405
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€431,941
Investment
€0
Financing
-€390,846
Cash 2024
€197,781
From operations (derived)
+€431,941
Net result for the year
+€546,405
Deferred charges and accrued income
-€115,000
Trade debts
+€536
Financing
-€390,846
Debts after one year
-€440,015
Current portion of long-term debt
+€49,169
Cash 2025
€238,876
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,858,654 | €5,014,749 | +€156,095 | +3.2% |
| Fixed assets | 21/28 | €4,660,873 | €4,660,873 | = | 0.0% |
| Financial fixed assets | 28 | €4,660,873 | €4,660,873 | = | 0.0% |
| Current assets | 29/58 | €197,781 | €353,876 | +€156,095 | +78.9% |
| Cash at bank and in hand | 54/58 | €197,781 | €238,876 | +€41,095 | +20.8% |
| Deferred charges and accrued income | 490/1 | - | €115,000 | +€115,000 | |
| Total equity and liabilities | 10/49 | €4,858,654 | €5,014,749 | +€156,095 | +3.2% |
| Equity | 10/15 | €2,608,191 | €3,154,597 | +€546,405 | +20.9% |
| Contributions | 10/11 | €2,540,332 | €2,540,332 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,860 | €614,265 | +€546,405 | +805% |
| Amounts payable | 17/49 | €2,250,462 | €1,860,152 | -€390,310 | -17.3% |
| Amounts payable after more than one year | 17 | €1,844,154 | €1,404,139 | -€440,015 | -23.9% |
| Financial debts | 170/4 | €1,844,154 | €1,404,139 | -€440,015 | -23.9% |
| Amounts payable within one year | 42/48 | €406,309 | €456,013 | +€49,705 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €405,846 | €455,015 | +€49,169 | +12.1% |
| Trade debts | 44 | €462 | €998 | +€536 | +116% |
| Suppliers | 440/4 | €462 | €998 | +€536 | +116% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €998 | +€611 | +158% |
| Gross operating margin | 9900 | -€5,642 | -€4,419 | +€1,223 | +21.7% |
| Operating profit (loss) | 9901 | -€6,029 | -€5,417 | +€612 | +10.2% |
| Financial income | 75/76B | €250,000 | €665,000 | +€415,000 | +166% |
| Recurring financial income | 75 | €250,000 | €665,000 | +€415,000 | +166% |
| Financial charges | 65/66B | €86,950 | €113,178 | +€26,228 | +30.2% |
| Recurring financial charges | 65 | €86,950 | €113,178 | +€26,228 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €157,021 | €546,405 | +€389,384 | +248% |
| Profit (loss) for the period | 9904 | €157,021 | €546,405 | +€389,384 | +248% |
| Profit (loss) for the period to be appropriated | 9905 | €157,021 | €546,405 | +€389,384 | +248% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.