SPARKLEAN: 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.
SPARKLEAN
Largest movements
- Receivables within one year +€4,251
up €4,251 (+29.0%), from €14,668 to €18,920
of which Other amounts receivable: +€6,592
- Cash -€3,627
down €3,627 (-19.9%), from €18,241 to €14,614
mainly Other debts (-€4,338) and Receivables within one year (-€4,251)
- Other debts -€4,338
down €4,338 (-36.9%), from €11,760 to €7,423
- Profit (loss) carried forward +€2,878
up €2,878, from -€2,751 to €127
- Tax, wage and social debts +€1,605
up €1,605 (+34.2%), from €4,688 to €6,293
of which Remuneration and social security: +€1,631
- Trade debts +€343
up €343 (+3.6%), from €9,498 to €9,841
- Staff costs +€32,168
up €32,168 (+207.8%), from €15,481 to €47,649
- Gross operating margin +€25,328
up €25,328 (+100.8%), from €25,118 to €50,446
- Financial income +€873
up €873 (+149.0%), from €586 to €1,459
- Taxes +€843
up €843 (+286.7%), from €294 to €1,137
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 | €33,195 | €33,684 | +€488 | +1.5% |
| Fixed assets | 21/28 | €150 | €150 | = | 0.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €33,045 | €33,534 | +€488 | +1.5% |
| Amounts receivable within one year | 40/41 | €14,668 | €18,920 | +€4,251 | +29.0% |
| Trade receivables | 40 | €13,286 | €10,945 | -€2,341 | -17.6% |
| Other amounts receivable | 41 | €1,382 | €7,975 | +€6,592 | +476.9% |
| Cash at bank and in hand | 54/58 | €18,241 | €14,614 | -€3,627 | -19.9% |
| Deferred charges and accrued income | 490/1 | €136 | - | -€136 | |
| Total equity and liabilities | 10/49 | €33,195 | €33,684 | +€488 | +1.5% |
| Equity | 10/15 | €7,249 | €10,127 | +€2,878 | +39.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,751 | €127 | +€2,878 | |
| Amounts payable | 17/49 | €25,946 | €23,557 | -€2,389 | -9.2% |
| Amounts payable within one year | 42/48 | €25,946 | €23,557 | -€2,389 | -9.2% |
| Trade debts | 44 | €9,498 | €9,841 | +€343 | +3.6% |
| Suppliers | 440/4 | €9,498 | €9,841 | +€343 | +3.6% |
| Taxes, remuneration and social security | 45 | €4,688 | €6,293 | +€1,605 | +34.2% |
| Taxes | 450/3 | €320 | €294 | -€26 | -8.1% |
| Remuneration and social security | 454/9 | €4,368 | €5,999 | +€1,631 | +37.3% |
| Other amounts payable | 47/48 | €11,760 | €7,423 | -€4,338 | -36.9% |
| Remuneration, social security and pensions | 62 | €15,481 | €47,649 | +€32,168 | +207.8% |
| Gross operating margin | 9900 | €25,118 | €50,446 | +€25,328 | +100.8% |
| Operating profit (loss) | 9901 | €9,637 | €2,796 | -€6,841 | -71.0% |
| Financial income | 75/76B | €586 | €1,459 | +€873 | +149.0% |
| Recurring financial income | 75 | €586 | €1,459 | +€873 | +149.0% |
| Financial charges | 65/66B | €149 | €240 | +€92 | +61.9% |
| Recurring financial charges | 65 | €149 | €240 | +€92 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €10,074 | €4,015 | -€6,059 | -60.1% |
| Income taxes | 67/77 | €294 | €1,137 | +€843 | +286.7% |
| Profit (loss) for the period | 9904 | €9,780 | €2,878 | -€6,902 | -70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,780 | €2,878 | -€6,902 | -70.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.