SPARKLING CONSULT: 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.
SPARKLING CONSULT
Largest movements
- Current investments +€31,100
up €31,100 (+437,407%), from €7 to €31,107
- Receivables within one year -€18,592
down €18,592 (-85.0%), from €21,880 to €3,288
of which Other amounts receivable: -€16,948
- Tangible fixed assets -€5,280
down €5,280 (-52.6%), from €10,038 to €4,757
- Cash +€2,138
up €2,138 (+150%), from €1,426 to €3,563
mainly Net result for the year (+€23,779) and Receivables within one year (+€18,592)
- Deferred charges and accrued income -€529
down €529 (-29.4%), from €1,799 to €1,270
- Reserves +€20,000
new in 2025: €20,000
- Other debts -€8,417
down €8,417 (-84.2%), from €10,000 to €1,583
- Current portion of long-term debt -€5,373
no longer reported in 2025 (was €5,373)
- Profit (loss) carried forward +€3,779
up €3,779 (+221%), from €1,711 to €5,490
- Trade debts -€1,121
down €1,121 (-37.0%), from €3,030 to €1,909
- Gross operating margin +€32,241
up €32,241 (+392%), from €8,220 to €40,461
- Taxes +€8,565
up €8,565 (+433%), from €1,980 to €10,544
- Financial income -€516
down €516 (-50.7%), from €1,017 to €501
- Financial charges -€513
down €513 (-62.8%), from €816 to €304
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 | €35,150 | €43,986 | +€8,836 | +25.1% |
| Fixed assets | 21/28 | €10,038 | €4,757 | -€5,280 | -52.6% |
| Tangible fixed assets | 22/27 | €10,038 | €4,757 | -€5,280 | -52.6% |
| Furniture and vehicles | 24 | €10,038 | €4,757 | -€5,280 | -52.6% |
| Current assets | 29/58 | €25,112 | €39,228 | +€14,116 | +56.2% |
| Amounts receivable within one year | 40/41 | €21,880 | €3,288 | -€18,592 | -85.0% |
| Trade receivables | 40 | €1,724 | €80 | -€1,644 | -95.4% |
| Other amounts receivable | 41 | €20,157 | €3,208 | -€16,948 | -84.1% |
| Current investments | 50/53 | €7 | €31,107 | +€31,100 | +437,407% |
| Cash at bank and in hand | 54/58 | €1,426 | €3,563 | +€2,138 | +150% |
| Deferred charges and accrued income | 490/1 | €1,799 | €1,270 | -€529 | -29.4% |
| Total equity and liabilities | 10/49 | €35,150 | €43,986 | +€8,836 | +25.1% |
| Equity | 10/15 | €16,711 | €40,490 | +€23,779 | +142% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €1,711 | €5,490 | +€3,779 | +221% |
| Amounts payable | 17/49 | €18,439 | €3,496 | -€14,943 | -81.0% |
| Amounts payable within one year | 42/48 | €18,439 | €3,496 | -€14,943 | -81.0% |
| Current portion of amounts payable after more than one year | 42 | €5,373 | - | -€5,373 | |
| Trade debts | 44 | €3,030 | €1,909 | -€1,121 | -37.0% |
| Suppliers | 440/4 | €3,030 | €1,909 | -€1,121 | -37.0% |
| Taxes, remuneration and social security | 45 | €35 | €4 | -€31 | -87.5% |
| Taxes | 450/3 | €35 | €4 | -€31 | -87.5% |
| Other amounts payable | 47/48 | €10,000 | €1,583 | -€8,417 | -84.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,329 | €5,280 | -€49 | -0.9% |
| Other operating charges | 640/8 | €962 | €1,055 | +€93 | +9.7% |
| Gross operating margin | 9900 | €8,220 | €40,461 | +€32,241 | +392% |
| Operating profit (loss) | 9901 | €1,928 | €34,126 | +€32,197 | +1,670% |
| Financial income | 75/76B | €1,017 | €501 | -€516 | -50.7% |
| Recurring financial income | 75 | €1,017 | €501 | -€516 | -50.7% |
| Financial charges | 65/66B | €816 | €304 | -€513 | -62.8% |
| Recurring financial charges | 65 | €816 | €304 | -€513 | -62.8% |
| Profit (loss) for the period before taxes | 9903 | €2,129 | €34,323 | +€32,194 | +1,512% |
| Income taxes | 67/77 | €1,980 | €10,544 | +€8,565 | +433% |
| Profit (loss) for the period | 9904 | €149 | €23,779 | +€23,630 | +15,865% |
| Profit (loss) for the period to be appropriated | 9905 | €149 | €23,779 | +€23,630 | +15,865% |
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 14 October 2026 via checked.be.