SPARKLE DIAM: 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.
SPARKLE DIAM
Largest movements
- Stocks and contracts -€481,279
no longer reported in 2025 (was €481,279)
- Receivables within one year +€120,576
up €120,576 (+211.8%), from €56,931 to €177,507
of which Trade receivables: +€176,583
- Cash +€10,768
up €10,768 (+17.7%), from €61,003 to €71,771
mainly Stocks and contracts (+€481,279) and Other debts (+€36,800)
- Profit (loss) carried forward -€299,927
new in 2025: -€299,927
- Contributions -€100,000
down €100,000 (-13.2%), from €759,662 to €659,662
- Other debts +€36,800
new in 2025: €36,800
- Tax, wage and social debts +€7,888
up €7,888 (+1536.7%), from €513 to €8,401
- Other operating charges -€288,858
down €288,858 (-92.6%), from €311,927 to €23,068
- Write-downs -€38,066
down €38,066, from €19,033 to -€19,033
- Taxes +€31,228
up €31,228, from -€206 to €31,022
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 | €760,429 | €405,245 | -€355,184 | -46.7% |
| Fixed assets | 21/28 | €161,163 | €155,967 | -€5,196 | -3.2% |
| Tangible fixed assets | 22/27 | €160,913 | €155,717 | -€5,196 | -3.2% |
| Land and buildings | 22 | €160,913 | €155,717 | -€5,196 | -3.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €599,266 | €249,278 | -€349,988 | -58.4% |
| Stocks and contracts in progress | 3 | €481,279 | - | -€481,279 | |
| Stocks | 30/36 | €481,279 | - | -€481,279 | |
| Amounts receivable within one year | 40/41 | €56,931 | €177,507 | +€120,576 | +211.8% |
| Trade receivables | 40 | - | €176,583 | +€176,583 | |
| Other amounts receivable | 41 | €56,931 | €925 | -€56,006 | -98.4% |
| Cash at bank and in hand | 54/58 | €61,003 | €71,771 | +€10,768 | +17.7% |
| Deferred charges and accrued income | 490/1 | €53 | - | -€53 | |
| Total equity and liabilities | 10/49 | €760,429 | €405,245 | -€355,184 | -46.7% |
| Equity | 10/15 | €759,662 | €359,735 | -€399,927 | -52.6% |
| Contributions | 10/11 | €759,662 | €659,662 | -€100,000 | -13.2% |
| Profit (loss) carried forward | 14 | - | -€299,927 | -€299,927 | |
| Amounts payable | 17/49 | €767 | €45,510 | +€44,743 | +5833.8% |
| Amounts payable within one year | 42/48 | €767 | €45,510 | +€44,743 | +5833.8% |
| Trade debts | 44 | €254 | €309 | +€55 | +21.7% |
| Suppliers | 440/4 | €254 | €309 | +€55 | +21.7% |
| Taxes, remuneration and social security | 45 | €513 | €8,401 | +€7,888 | +1536.7% |
| Taxes | 450/3 | €513 | €8,401 | +€7,888 | +1536.7% |
| Other amounts payable | 47/48 | - | €36,800 | +€36,800 | |
| Non-recurring operating income | 76A | €7,031 | - | -€7,031 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,196 | €5,196 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,033 | -€19,033 | -€38,066 | |
| Other operating charges | 640/8 | €311,927 | €23,068 | -€288,858 | -92.6% |
| Gross operating margin | 9900 | -€250,413 | -€250,905 | -€492 | -0.2% |
| Operating profit (loss) | 9901 | -€586,569 | -€260,136 | +€326,433 | +55.7% |
| Financial income | 75/76B | €2,213 | €0 | -€2,213 | -100.0% |
| Recurring financial income | 75 | €2,213 | €0 | -€2,213 | -100.0% |
| Financial charges | 65/66B | €9,467 | €8,769 | -€698 | -7.4% |
| Recurring financial charges | 65 | €9,467 | €8,769 | -€698 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€593,823 | -€268,906 | +€324,918 | +54.7% |
| Income taxes | 67/77 | -€206 | €31,022 | +€31,228 | |
| Profit (loss) for the period | 9904 | -€593,617 | -€299,927 | +€293,690 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€593,617 | -€299,927 | +€293,690 | +49.5% |
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.