SPARKIES: 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.
SPARKIES
Largest movements
- Cash +€26,913
new in 2025: €26,913
mainly Tax, wage and social debts (+€38,490) and Receivables within one year (+€11,227)
- Receivables within one year -€11,227
down €11,227 (-15.0%), from €74,618 to €63,391
of which Trade receivables: -€34,792
- Tangible fixed assets -€2,109
down €2,109 (-19.5%), from €10,793 to €8,684
of which Furniture and vehicles: -€1,532
- Tax, wage and social debts +€38,490
up €38,490 (+140.4%), from €27,414 to €65,905
of which Taxes: +€41,205
- Profit (loss) carried forward -€11,488
down €11,488 (-52.7%), from -€21,816 to -€33,304
- Trade debts -€6,806
down €6,806 (-9.8%), from €69,396 to €62,590
- Debts after one year -€4,992
down €4,992 (-38.5%), from €12,957 to €7,964
- Short-term financial debts -€1,337
no longer reported in 2025 (was €1,337)
- Gross operating margin +€4,251
up €4,251 (+9.1%), from €46,798 to €51,049
- Financial charges +€3,692
up €3,692 (+90.4%), from €4,085 to €7,777
- Taxes -€850
down €850, from €716 to -€134
- Financial income +€662
up €662 (+134.3%), from €493 to €1,155
- Staff costs -€522
down €522 (-1.0%), from €52,277 to €51,755
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 | €111,413 | €125,395 | +€13,982 | +12.5% |
| Fixed assets | 21/28 | €13,743 | €11,634 | -€2,109 | -15.3% |
| Tangible fixed assets | 22/27 | €10,793 | €8,684 | -€2,109 | -19.5% |
| Plant, machinery and equipment | 23 | €1,295 | €718 | -€577 | -44.6% |
| Furniture and vehicles | 24 | €9,498 | €7,966 | -€1,532 | -16.1% |
| Financial fixed assets | 28 | €2,950 | €2,950 | = | 0.0% |
| Current assets | 29/58 | €97,670 | €113,760 | +€16,090 | +16.5% |
| Amounts receivable after more than one year | 29 | €18,190 | €18,190 | = | 0.0% |
| Other amounts receivable | 291 | €18,190 | €18,190 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €74,618 | €63,391 | -€11,227 | -15.0% |
| Trade receivables | 40 | €74,618 | €39,826 | -€34,792 | -46.6% |
| Other amounts receivable | 41 | - | €23,565 | +€23,565 | |
| Cash at bank and in hand | 54/58 | - | €26,913 | +€26,913 | |
| Deferred charges and accrued income | 490/1 | €4,862 | €5,266 | +€404 | +8.3% |
| Total equity and liabilities | 10/49 | €111,413 | €125,395 | +€13,982 | +12.5% |
| Equity | 10/15 | -€4,569 | -€16,057 | -€11,488 | -251.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €11,047 | €11,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €11,047 | €11,047 | = | 0.0% |
| Reserves not available under the articles | 1311 | €11,047 | €11,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,816 | -€33,304 | -€11,488 | -52.7% |
| Amounts payable | 17/49 | €115,982 | €141,451 | +€25,470 | +22.0% |
| Amounts payable after more than one year | 17 | €12,957 | €7,964 | -€4,992 | -38.5% |
| Financial debts | 170/4 | €12,957 | €7,964 | -€4,992 | -38.5% |
| Amounts payable within one year | 42/48 | €103,025 | €133,487 | +€30,462 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €4,753 | €4,992 | +€240 | +5.0% |
| Financial debts | 43 | €1,337 | - | -€1,337 | |
| Credit institutions | 430/8 | €1,337 | - | -€1,337 | |
| Trade debts | 44 | €69,396 | €62,590 | -€6,806 | -9.8% |
| Suppliers | 440/4 | €69,396 | €62,590 | -€6,806 | -9.8% |
| Taxes, remuneration and social security | 45 | €27,414 | €65,905 | +€38,490 | +140.4% |
| Taxes | 450/3 | €20,754 | €61,959 | +€41,205 | +198.5% |
| Remuneration and social security | 454/9 | €6,660 | €3,945 | -€2,715 | -40.8% |
| Other amounts payable | 47/48 | €125 | - | -€125 | |
| Remuneration, social security and pensions | 62 | €52,277 | €51,755 | -€522 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,237 | €3,152 | -€85 | -2.6% |
| Other operating charges | 640/8 | €1,175 | €1,141 | -€33 | -2.8% |
| Gross operating margin | 9900 | €46,798 | €51,049 | +€4,251 | +9.1% |
| Operating profit (loss) | 9901 | -€9,891 | -€5,000 | +€4,891 | +49.4% |
| Financial income | 75/76B | €493 | €1,155 | +€662 | +134.3% |
| Recurring financial income | 75 | €493 | €1,155 | +€662 | +134.3% |
| Financial charges | 65/66B | €4,085 | €7,777 | +€3,692 | +90.4% |
| Recurring financial charges | 65 | €4,085 | €7,777 | +€3,692 | +90.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,483 | -€11,622 | +€1,861 | +13.8% |
| Income taxes | 67/77 | €716 | -€134 | -€850 | |
| Profit (loss) for the period | 9904 | -€14,199 | -€11,488 | +€2,711 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,199 | -€11,488 | +€2,711 | +19.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.