SPARKLES 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.
SPARKLES Consulting
Largest movements
- Cash +€29,625
up €29,625 (+40.3%), from €73,453 to €103,078
mainly Net result for the year (+€54,075) and Tax, wage and social debts (+€13,149)
- Receivables within one year +€21,398
up €21,398 (+215%), from €9,946 to €31,345
of which Trade receivables: +€19,223
- Profit (loss) carried forward +€42,310
up €42,310 (+59.7%), from €70,908 to €113,217
- Tax, wage and social debts +€13,149
up €13,149 (+125%), from €10,546 to €23,695
- Trade debts -€4,921
down €4,921 (-63.9%), from €7,702 to €2,782
- Gross operating margin +€57,590
up €57,590 (+292%), from €19,719 to €77,308
- Taxes +€13,614
up €13,614 (+240%), from €5,662 to €19,276
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.
Derived cash bridge
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 | €94,445 | €144,694 | +€50,249 | +53.2% |
| Fixed assets | 21/28 | €8,408 | €7,245 | -€1,163 | -13.8% |
| Tangible fixed assets | 22/27 | €8,408 | €7,095 | -€1,313 | -15.6% |
| Furniture and vehicles | 24 | €2,666 | €2,233 | -€433 | -16.2% |
| Other tangible fixed assets | 26 | €5,742 | €4,862 | -€880 | -15.3% |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €86,037 | €137,449 | +€51,412 | +59.8% |
| Amounts receivable within one year | 40/41 | €9,946 | €31,345 | +€21,398 | +215% |
| Trade receivables | 40 | €9,250 | €28,473 | +€19,223 | +208% |
| Other amounts receivable | 41 | €696 | €2,871 | +€2,175 | +313% |
| Cash at bank and in hand | 54/58 | €73,453 | €103,078 | +€29,625 | +40.3% |
| Deferred charges and accrued income | 490/1 | €2,638 | €3,026 | +€388 | +14.7% |
| Total equity and liabilities | 10/49 | €94,445 | €144,694 | +€50,249 | +53.2% |
| Equity | 10/15 | €75,908 | €118,217 | +€42,310 | +55.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,908 | €113,217 | +€42,310 | +59.7% |
| Amounts payable | 17/49 | €18,537 | €26,477 | +€7,939 | +42.8% |
| Amounts payable within one year | 42/48 | €18,537 | €26,477 | +€7,939 | +42.8% |
| Trade debts | 44 | €7,702 | €2,782 | -€4,921 | -63.9% |
| Suppliers | 440/4 | €7,702 | €2,782 | -€4,921 | -63.9% |
| Taxes, remuneration and social security | 45 | €10,546 | €23,695 | +€13,149 | +125% |
| Taxes | 450/3 | €10,546 | €23,695 | +€13,149 | +125% |
| Other amounts payable | 47/48 | €289 | - | -€289 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,994 | €1,944 | -€50 | -2.5% |
| Other operating charges | 640/8 | €490 | €739 | +€249 | +50.9% |
| Gross operating margin | 9900 | €19,719 | €77,308 | +€57,590 | +292% |
| Operating profit (loss) | 9901 | €17,235 | €74,625 | +€57,390 | +333% |
| Financial income | 75/76B | €4 | €98 | +€94 | +2,279% |
| Recurring financial income | 75 | €4 | €98 | +€94 | +2,279% |
| Financial charges | 65/66B | €1,131 | €1,372 | +€242 | +21.4% |
| Recurring financial charges | 65 | €1,131 | €1,372 | +€242 | +21.4% |
| Profit (loss) for the period before taxes | 9903 | €16,108 | €73,351 | +€57,243 | +355% |
| Income taxes | 67/77 | €5,662 | €19,276 | +€13,614 | +240% |
| Profit (loss) for the period | 9904 | €10,446 | €54,075 | +€43,629 | +418% |
| Profit (loss) for the period to be appropriated | 9905 | €10,446 | €54,075 | +€43,629 | +418% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.