SPARKLAB: what changed
Two fiscal 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.
SPARKLAB
Largest movements
- Tangible fixed assets -€70,451
down €70,451 (-23.6%), from €299,132 to €228,681
- Cash -€45,694
down €45,694 (-92.4%), from €49,450 to €3,755
mainly Investment in fixed assets (net) (-€128,326) and Trade debts (-€44,171)
- Intangible fixed assets +€40,638
up €40,638 (+19.0%), from €214,279 to €254,917
- Trade debts -€44,171
down €44,171 (-52.9%), from €83,544 to €39,373
- Other debts -€20,000
down €20,000 (-10.3%), from €195,097 to €175,097
- Profit (loss) carried forward -€8,324
down €8,324 (-3.0%), from -€277,810 to -€286,134
- Tax, wage and social debts -€7,328
down €7,328 (-22.7%), from €32,316 to €24,989
of which Taxes: -€8,272
- Other operating charges -€26,414
down €26,414 (-96.7%), from €27,310 to €897
- Gross operating margin -€14,999
down €14,999 (-5.1%), from €291,725 to €276,727
- Depreciation +€12,725
up €12,725 (+8.8%), from €145,414 to €158,139
- Staff costs +€6,207
up €6,207 (+5.2%), from €119,461 to €125,668
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €699,516 | €619,233 | -€80,282 | -11.5% |
| Fixed assets | 21/28 | €537,356 | €507,543 | -€29,813 | -5.5% |
| Intangible fixed assets | 21 | €214,279 | €254,917 | +€40,638 | +19.0% |
| Tangible fixed assets | 22/27 | €299,132 | €228,681 | -€70,451 | -23.6% |
| Plant, machinery and equipment | 23 | €299,132 | €228,681 | -€70,451 | -23.6% |
| Financial fixed assets | 28 | €23,945 | €23,945 | = | 0.0% |
| Current assets | 29/58 | €162,160 | €111,691 | -€50,469 | -31.1% |
| Amounts receivable within one year | 40/41 | €109,547 | €107,539 | -€2,008 | -1.8% |
| Trade receivables | 40 | €106,618 | €103,948 | -€2,670 | -2.5% |
| Other amounts receivable | 41 | €2,929 | €3,592 | +€662 | +22.6% |
| Cash at bank and in hand | 54/58 | €49,450 | €3,755 | -€45,694 | -92.4% |
| Deferred charges and accrued income | 490/1 | €3,164 | €396 | -€2,768 | -87.5% |
| Total equity and liabilities | 10/49 | €699,516 | €619,233 | -€80,282 | -11.5% |
| Equity | 10/15 | -€212,810 | -€221,134 | -€8,324 | -3.9% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€277,810 | -€286,134 | -€8,324 | -3.0% |
| Amounts payable | 17/49 | €912,326 | €840,367 | -€71,958 | -7.9% |
| Amounts payable after more than one year | 17 | €600,000 | €600,000 | = | 0.0% |
| Financial debts | 170/4 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €310,957 | €239,458 | -€71,499 | -23.0% |
| Trade debts | 44 | €83,544 | €39,373 | -€44,171 | -52.9% |
| Suppliers | 440/4 | €83,544 | €39,373 | -€44,171 | -52.9% |
| Taxes, remuneration and social security | 45 | €32,316 | €24,989 | -€7,328 | -22.7% |
| Taxes | 450/3 | €10,010 | €1,738 | -€8,272 | -82.6% |
| Remuneration and social security | 454/9 | €22,306 | €23,251 | +€945 | +4.2% |
| Other amounts payable | 47/48 | €195,097 | €175,097 | -€20,000 | -10.3% |
| Accrued charges and deferred income | 492/3 | €1,368 | €909 | -€459 | -33.6% |
| Remuneration, social security and pensions | 62 | €119,461 | €125,668 | +€6,207 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,414 | €158,139 | +€12,725 | +8.8% |
| Other operating charges | 640/8 | €27,310 | €897 | -€26,414 | -96.7% |
| Gross operating margin | 9900 | €291,725 | €276,727 | -€14,999 | -5.1% |
| Operating profit (loss) | 9901 | -€460 | -€7,977 | -€7,517 | -1633.8% |
| Financial income | 75/76B | €378 | €417 | +€39 | +10.3% |
| Recurring financial income | 75 | €378 | €417 | +€39 | +10.3% |
| Financial charges | 65/66B | €1,917 | €764 | -€1,153 | -60.1% |
| Recurring financial charges | 65 | €1,917 | €764 | -€1,153 | -60.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,999 | -€8,324 | -€6,325 | -316.4% |
| Income taxes | 67/77 | €170 | - | -€170 | |
| Profit (loss) for the period | 9904 | -€2,169 | -€8,324 | -€6,155 | -283.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,169 | -€8,324 | -€6,155 | -283.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.