SPARKLE SOLUTIONS: 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 SOLUTIONS
Largest movements
- Cash -€23,496
down €23,496 (-22.3%), from €105,416 to €81,920
mainly Net result for the year (-€37,835) and Debts after one year (-€19,442)
- Intangible fixed assets -€13,000
down €13,000 (-23.7%), from €54,778 to €41,778
- Receivables within one year -€4,014
down €4,014 (-25.0%), from €16,045 to €12,031
of which Trade receivables: -€16,045
- Profit (loss) carried forward -€37,835
down €37,835, from €23,799 to -€14,036
- Other debts +€20,775
up €20,775 (+153%), from €13,584 to €34,360
- Debts after one year -€19,442
down €19,442 (-51.6%), from €37,652 to €18,210
- Tax, wage and social debts -€6,354
down €6,354 (-36.5%), from €17,405 to €11,051
of which Taxes: -€8,727
- Gross operating margin -€61,642
down €61,642 (-49.9%), from €123,462 to €61,820
- Staff costs +€22,386
up €22,386 (+178%), from €12,555 to €34,940
- Financial charges +€19,084
up €19,084 (+62.0%), from €30,774 to €49,858
- Taxes -€18,367
down €18,367 (-98.7%), from €18,615 to €248
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.
Derived cash bridge
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 | €180,348 | €138,862 | -€41,486 | -23.0% |
| Fixed assets | 21/28 | €57,755 | €44,448 | -€13,307 | -23.0% |
| Intangible fixed assets | 21 | €54,778 | €41,778 | -€13,000 | -23.7% |
| Tangible fixed assets | 22/27 | €2,977 | €2,670 | -€307 | -10.3% |
| Furniture and vehicles | 24 | €2,977 | €2,670 | -€307 | -10.3% |
| Current assets | 29/58 | €122,593 | €94,414 | -€28,179 | -23.0% |
| Amounts receivable within one year | 40/41 | €16,045 | €12,031 | -€4,014 | -25.0% |
| Trade receivables | 40 | €16,045 | - | -€16,045 | |
| Other amounts receivable | 41 | - | €12,031 | +€12,031 | |
| Cash at bank and in hand | 54/58 | €105,416 | €81,920 | -€23,496 | -22.3% |
| Deferred charges and accrued income | 490/1 | €1,132 | €463 | -€669 | -59.1% |
| Total equity and liabilities | 10/49 | €180,348 | €138,862 | -€41,486 | -23.0% |
| Equity | 10/15 | €89,801 | €51,966 | -€37,835 | -42.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €59,802 | €59,802 | = | 0.0% |
| Distributable reserves | 133 | €59,802 | €59,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,799 | -€14,036 | -€37,835 | |
| Amounts payable | 17/49 | €90,546 | €86,896 | -€3,651 | -4.0% |
| Amounts payable after more than one year | 17 | €37,652 | €18,210 | -€19,442 | -51.6% |
| Financial debts | 170/4 | €37,652 | €18,210 | -€19,442 | -51.6% |
| Amounts payable within one year | 42/48 | €52,894 | €68,686 | +€15,791 | +29.9% |
| Current portion of amounts payable after more than one year | 42 | €20,575 | €21,043 | +€468 | +2.3% |
| Trade debts | 44 | €1,330 | €2,233 | +€903 | +67.9% |
| Suppliers | 440/4 | €1,330 | €2,233 | +€903 | +67.9% |
| Taxes, remuneration and social security | 45 | €17,405 | €11,051 | -€6,354 | -36.5% |
| Taxes | 450/3 | €15,371 | €6,644 | -€8,727 | -56.8% |
| Remuneration and social security | 454/9 | €2,035 | €4,407 | +€2,373 | +117% |
| Other amounts payable | 47/48 | €13,584 | €34,360 | +€20,775 | +153% |
| Remuneration, social security and pensions | 62 | €12,555 | €34,940 | +€22,386 | +178% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,306 | €14,609 | +€303 | +2.1% |
| Other operating charges | 640/8 | €603 | - | -€603 | |
| Gross operating margin | 9900 | €123,462 | €61,820 | -€61,642 | -49.9% |
| Operating profit (loss) | 9901 | €95,998 | €12,271 | -€83,727 | -87.2% |
| Financial charges | 65/66B | €30,774 | €49,858 | +€19,084 | +62.0% |
| Recurring financial charges | 65 | €30,774 | €49,858 | +€19,084 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €65,224 | -€37,587 | -€102,811 | |
| Income taxes | 67/77 | €18,615 | €248 | -€18,367 | -98.7% |
| Profit (loss) for the period | 9904 | €46,609 | -€37,835 | -€84,444 | |
| Profit (loss) for the period to be appropriated | 9905 | €46,609 | -€37,835 | -€84,444 |
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 13 October 2026 via checked.be.