SparkFish: 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.
SparkFish
Largest movements
- Cash -€69,225
down €69,225 (-80.9%), from €85,546 to €16,322
mainly Net result for the year (-€130,500) and Other debts (-€57,558)
- Receivables within one year -€9,869
down €9,869 (-6.1%), from €161,210 to €151,341
of which Trade receivables: -€63,856
- Profit (loss) carried forward -€130,500
down €130,500 (-110.0%), from -€118,611 to -€249,111
- Trade debts +€92,066
up €92,066 (+44.0%), from €209,182 to €301,247
- Other debts -€57,558
down €57,558 (-57.6%), from €100,000 to €42,442
- Advances received +€25,000
new in 2025: €25,000
- Tax, wage and social debts -€6,463
down €6,463 (-13.7%), from €47,137 to €40,673
of which Remuneration and social security: -€9,890
- Gross operating margin -€82,218
down €82,218 (-43.5%), from €188,827 to €106,609
- Staff costs -€25,200
down €25,200 (-9.9%), from €253,916 to €228,716
- Taxes +€4,929
up €4,929 (+476.3%), from €1,035 to €5,964
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 | €247,911 | €170,282 | -€77,629 | -31.3% |
| Current assets | 29/58 | €247,911 | €170,282 | -€77,629 | -31.3% |
| Amounts receivable within one year | 40/41 | €161,210 | €151,341 | -€9,869 | -6.1% |
| Trade receivables | 40 | €103,894 | €40,038 | -€63,856 | -61.5% |
| Other amounts receivable | 41 | €57,316 | €111,303 | +€53,987 | +94.2% |
| Cash at bank and in hand | 54/58 | €85,546 | €16,322 | -€69,225 | -80.9% |
| Deferred charges and accrued income | 490/1 | €1,154 | €2,620 | +€1,465 | +126.9% |
| Total equity and liabilities | 10/49 | €247,911 | €170,282 | -€77,629 | -31.3% |
| Equity | 10/15 | -€108,611 | -€239,111 | -€130,500 | -120.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,611 | -€249,111 | -€130,500 | -110.0% |
| Amounts payable | 17/49 | €356,523 | €409,393 | +€52,871 | +14.8% |
| Amounts payable within one year | 42/48 | €356,319 | €409,363 | +€53,045 | +14.9% |
| Trade debts | 44 | €209,182 | €301,247 | +€92,066 | +44.0% |
| Suppliers | 440/4 | €209,182 | €301,247 | +€92,066 | +44.0% |
| Advances received on contracts in progress | 46 | - | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €47,137 | €40,673 | -€6,463 | -13.7% |
| Taxes | 450/3 | €9,565 | €12,992 | +€3,427 | +35.8% |
| Remuneration and social security | 454/9 | €37,572 | €27,682 | -€9,890 | -26.3% |
| Other amounts payable | 47/48 | €100,000 | €42,442 | -€57,558 | -57.6% |
| Accrued charges and deferred income | 492/3 | €204 | €30 | -€174 | -85.3% |
| Remuneration, social security and pensions | 62 | €253,916 | €228,716 | -€25,200 | -9.9% |
| Other operating charges | 640/8 | €3,923 | €2,189 | -€1,734 | -44.2% |
| Non-recurring operating charges | 66A | €113 | - | -€113 | |
| Gross operating margin | 9900 | €188,827 | €106,609 | -€82,218 | -43.5% |
| Operating profit (loss) | 9901 | -€69,125 | -€124,296 | -€55,171 | -79.8% |
| Financial income | 75/76B | €0 | €19 | +€19 | +194200.0% |
| Recurring financial income | 75 | €0 | €19 | +€19 | +194200.0% |
| Financial charges | 65/66B | €640 | €260 | -€381 | -59.5% |
| Recurring financial charges | 65 | €640 | €260 | -€381 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | -€69,765 | -€124,536 | -€54,770 | -78.5% |
| Income taxes | 67/77 | €1,035 | €5,964 | +€4,929 | +476.3% |
| Profit (loss) for the period | 9904 | -€70,800 | -€130,500 | -€59,700 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,800 | -€130,500 | -€59,700 | -84.3% |
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 10 October 2026 via checked.be.