SPARKLIN: 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.
SPARKLIN
Largest movements
- Cash +€47,078
up €47,078 (+92.3%), from €51,029 to €98,107
mainly Net result for the year (+€21,489) and Current investments (+€10,000)
- Current investments -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Receivables within one year -€3,227
down €3,227 (-29.4%), from €10,969 to €7,742
of which Other amounts receivable: -€2,000
- Tangible fixed assets -€1,787
down €1,787 (-18.0%), from €9,954 to €8,167
of which Furniture and vehicles: -€1,464
- Profit (loss) carried forward +€21,489
up €21,489 (+33.0%), from €65,161 to €86,649
- Tax, wage and social debts +€5,713
up €5,713 (+187.5%), from €3,047 to €8,761
of which Taxes: +€5,873
- Trade debts +€2,634
up €2,634 (+934.7%), from €282 to €2,915
- Other debts +€1,699
up €1,699 (+13.1%), from €12,972 to €14,672
- Gross operating margin +€17,331
up €17,331 (+119.6%), from €14,493 to €31,824
- Taxes +€3,679
up €3,679 (+155.3%), from €2,369 to €6,048
- Other operating charges +€439
up €439, from €0 to €439
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 | €83,962 | €115,497 | +€31,535 | +37.6% |
| Fixed assets | 21/28 | €11,964 | €9,497 | -€2,467 | -20.6% |
| Intangible fixed assets | 21 | €2,010 | €1,330 | -€680 | -33.8% |
| Tangible fixed assets | 22/27 | €9,954 | €8,167 | -€1,787 | -18.0% |
| Furniture and vehicles | 24 | €3,384 | €1,921 | -€1,464 | -43.2% |
| Other tangible fixed assets | 26 | €6,570 | €6,246 | -€324 | -4.9% |
| Current assets | 29/58 | €71,997 | €106,000 | +€34,002 | +47.2% |
| Amounts receivable within one year | 40/41 | €10,969 | €7,742 | -€3,227 | -29.4% |
| Trade receivables | 40 | €8,837 | €7,611 | -€1,227 | -13.9% |
| Other amounts receivable | 41 | €2,131 | €131 | -€2,000 | -93.8% |
| Current investments | 50/53 | €10,000 | €0 | -€10,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €51,029 | €98,107 | +€47,078 | +92.3% |
| Deferred charges and accrued income | 490/1 | - | €151 | +€151 | |
| Total equity and liabilities | 10/49 | €83,962 | €115,497 | +€31,535 | +37.6% |
| Equity | 10/15 | €67,661 | €89,149 | +€21,489 | +31.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €65,161 | €86,649 | +€21,489 | +33.0% |
| Amounts payable | 17/49 | €16,301 | €26,347 | +€10,046 | +61.6% |
| Amounts payable within one year | 42/48 | €16,301 | €26,347 | +€10,046 | +61.6% |
| Trade debts | 44 | €282 | €2,915 | +€2,634 | +934.7% |
| Suppliers | 440/4 | €282 | €2,915 | +€2,634 | +934.7% |
| Taxes, remuneration and social security | 45 | €3,047 | €8,761 | +€5,713 | +187.5% |
| Taxes | 450/3 | €1,297 | €7,171 | +€5,873 | +452.8% |
| Remuneration and social security | 454/9 | €1,750 | €1,590 | -€160 | -9.1% |
| Other amounts payable | 47/48 | €12,972 | €14,672 | +€1,699 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,875 | €4,010 | +€136 | +3.5% |
| Other operating charges | 640/8 | €0 | €439 | +€439 | |
| Gross operating margin | 9900 | €14,493 | €31,824 | +€17,331 | +119.6% |
| Operating profit (loss) | 9901 | €10,618 | €27,375 | +€16,756 | +157.8% |
| Financial income | 75/76B | - | €310 | +€310 | |
| Recurring financial income | 75 | - | €310 | +€310 | |
| Financial charges | 65/66B | €139 | €149 | +€10 | +6.8% |
| Recurring financial charges | 65 | €139 | €149 | +€10 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €10,479 | €27,536 | +€17,057 | +162.8% |
| Income taxes | 67/77 | €2,369 | €6,048 | +€3,679 | +155.3% |
| Profit (loss) for the period | 9904 | €8,111 | €21,489 | +€13,378 | +164.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,111 | €21,489 | +€13,378 | +164.9% |
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 7 October 2026 via checked.be.