SparkleBit Consulting: 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.
SparkleBit Consulting
Largest movements
- Cash +€31,588
up €31,588 (+15.8%), from €199,475 to €231,063
mainly Net result for the year (+€43,268) and Other debts (+€17,028)
- Tangible fixed assets -€10,749
down €10,749 (-25.7%), from €41,899 to €31,149
of which Furniture and vehicles: -€6,364
- Other debts +€17,028
up €17,028 (+12.3%), from €138,700 to €155,728
- Turnover -€139,661
no longer reported in 2025 (was €139,661)
- Purchases and services -€62,707
no longer reported in 2025 (was €62,707)
- Taxes +€4,903
up €4,903 (+44.9%), from €10,929 to €15,832
- Gross operating margin -€4,597
down €4,597 (-5.7%), from €80,997 to €76,401
- Financial charges +€1,539
up €1,539 (+29.7%), from €5,188 to €6,726
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 | €273,271 | €293,069 | +€19,799 | +7.2% |
| Fixed assets | 21/28 | €41,899 | €31,149 | -€10,749 | -25.7% |
| Tangible fixed assets | 22/27 | €41,899 | €31,149 | -€10,749 | -25.7% |
| Furniture and vehicles | 24 | €10,552 | €4,188 | -€6,364 | -60.3% |
| Other tangible fixed assets | 26 | €31,346 | €26,961 | -€4,385 | -14.0% |
| Current assets | 29/58 | €231,372 | €261,920 | +€30,548 | +13.2% |
| Amounts receivable within one year | 40/41 | €30,009 | €28,850 | -€1,159 | -3.9% |
| Trade receivables | 40 | €19,632 | €28,815 | +€9,184 | +46.8% |
| Other amounts receivable | 41 | €10,377 | €34 | -€10,343 | -99.7% |
| Cash at bank and in hand | 54/58 | €199,475 | €231,063 | +€31,588 | +15.8% |
| Deferred charges and accrued income | 490/1 | €1,888 | €2,007 | +€119 | +6.3% |
| Total equity and liabilities | 10/49 | €273,271 | €293,069 | +€19,799 | +7.2% |
| Equity | 10/15 | €116,649 | €116,649 | = | 0.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €111,649 | €111,649 | = | 0.0% |
| Distributable reserves | 133 | €111,649 | €111,649 | = | 0.0% |
| Amounts payable | 17/49 | €156,622 | €176,421 | +€19,799 | +12.6% |
| Amounts payable within one year | 42/48 | €150,487 | €169,395 | +€18,908 | +12.6% |
| Trade debts | 44 | €399 | €445 | +€46 | +11.6% |
| Suppliers | 440/4 | €399 | €445 | +€46 | +11.6% |
| Taxes, remuneration and social security | 45 | €11,388 | €13,222 | +€1,834 | +16.1% |
| Taxes | 450/3 | €11,388 | €13,222 | +€1,834 | +16.1% |
| Other amounts payable | 47/48 | €138,700 | €155,728 | +€17,028 | +12.3% |
| Accrued charges and deferred income | 492/3 | €6,135 | €7,025 | +€890 | +14.5% |
| Turnover | 70 | €139,661 | - | -€139,661 | |
| Goods, raw materials, services and sundry goods | 60/61 | €62,707 | - | -€62,707 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,817 | €10,749 | -€1,068 | -9.0% |
| Other operating charges | 640/8 | €874 | €1,047 | +€173 | +19.8% |
| Gross operating margin | 9900 | €80,997 | €76,401 | -€4,597 | -5.7% |
| Operating profit (loss) | 9901 | €68,306 | €64,605 | -€3,702 | -5.4% |
| Financial income | 75/76B | €1,023 | €1,222 | +€199 | +19.5% |
| Recurring financial income | 75 | €1,023 | €1,222 | +€199 | +19.5% |
| Financial charges | 65/66B | €5,188 | €6,726 | +€1,539 | +29.7% |
| Recurring financial charges | 65 | €5,188 | €6,726 | +€1,539 | +29.7% |
| Profit (loss) for the period before taxes | 9903 | €64,141 | €59,100 | -€5,041 | -7.9% |
| Income taxes | 67/77 | €10,929 | €15,832 | +€4,903 | +44.9% |
| Profit (loss) for the period | 9904 | €53,212 | €43,268 | -€9,944 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,212 | €43,268 | -€9,944 | -18.7% |
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 24 October 2026 via checked.be.