SPARKLING SERVICES: 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 SERVICES
Largest movements
- Deferred charges and accrued income +€13,968
up €13,968 (+556.6%), from €2,510 to €16,478
- Tangible fixed assets -€5,129
down €5,129 (-100.0%), from €5,129 to €1
- Receivables within one year -€2,363
down €2,363 (-2.1%), from €113,511 to €111,147
of which Trade receivables: -€7,102
- Profit (loss) carried forward +€26,760
up €26,760, from -€20,091 to €6,669
- Trade debts -€17,185
down €17,185 (-86.4%), from €19,880 to €2,695
- Tax, wage and social debts -€13,814
down €13,814 (-28.2%), from €49,016 to €35,202
of which Remuneration and social security: -€8,077
- Other debts +€10,539
up €10,539 (+80.0%), from €13,174 to €23,713
- Staff costs +€35,355
up €35,355 (+23.1%), from €152,934 to €188,289
- Financial charges +€21,004
up €21,004 (+6746.7%), from €311 to €21,315
- Taxes -€18,387
down €18,387 (-93.6%), from €19,637 to €1,250
- Other operating charges +€10,460
up €10,460 (+97.9%), from €10,686 to €21,146
- Gross operating margin +€7,581
up €7,581 (+3.0%), from €254,440 to €262,021
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 | €123,979 | €130,279 | +€6,300 | +5.1% |
| Fixed assets | 21/28 | €7,330 | €2,201 | -€5,129 | -70.0% |
| Tangible fixed assets | 22/27 | €5,129 | €1 | -€5,129 | -100.0% |
| Furniture and vehicles | 24 | €5,129 | €1 | -€5,129 | -100.0% |
| Financial fixed assets | 28 | €2,201 | €2,201 | = | 0.0% |
| Current assets | 29/58 | €116,649 | €128,078 | +€11,428 | +9.8% |
| Amounts receivable within one year | 40/41 | €113,511 | €111,147 | -€2,363 | -2.1% |
| Trade receivables | 40 | €113,511 | €106,409 | -€7,102 | -6.3% |
| Other amounts receivable | 41 | - | €4,739 | +€4,739 | |
| Cash at bank and in hand | 54/58 | €629 | €453 | -€176 | -28.0% |
| Deferred charges and accrued income | 490/1 | €2,510 | €16,478 | +€13,968 | +556.6% |
| Total equity and liabilities | 10/49 | €123,979 | €130,279 | +€6,300 | +5.1% |
| Equity | 10/15 | €41,909 | €68,669 | +€26,760 | +63.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,091 | €6,669 | +€26,760 | |
| Amounts payable | 17/49 | €82,070 | €61,610 | -€20,460 | -24.9% |
| Amounts payable within one year | 42/48 | €82,070 | €61,610 | -€20,460 | -24.9% |
| Trade debts | 44 | €19,880 | €2,695 | -€17,185 | -86.4% |
| Suppliers | 440/4 | €19,880 | €2,695 | -€17,185 | -86.4% |
| Taxes, remuneration and social security | 45 | €49,016 | €35,202 | -€13,814 | -28.2% |
| Taxes | 450/3 | €34,070 | €28,332 | -€5,738 | -16.8% |
| Remuneration and social security | 454/9 | €14,946 | €6,870 | -€8,077 | -54.0% |
| Other amounts payable | 47/48 | €13,174 | €23,713 | +€10,539 | +80.0% |
| Remuneration, social security and pensions | 62 | €152,934 | €188,289 | +€35,355 | +23.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,328 | €3,262 | -€66 | -2.0% |
| Other operating charges | 640/8 | €10,686 | €21,146 | +€10,460 | +97.9% |
| Gross operating margin | 9900 | €254,440 | €262,021 | +€7,581 | +3.0% |
| Operating profit (loss) | 9901 | €87,493 | €49,325 | -€38,168 | -43.6% |
| Financial charges | 65/66B | €311 | €21,315 | +€21,004 | +6746.7% |
| Recurring financial charges | 65 | €311 | €21,315 | +€21,004 | +6746.7% |
| Profit (loss) for the period before taxes | 9903 | €87,181 | €28,010 | -€59,172 | -67.9% |
| Income taxes | 67/77 | €19,637 | €1,250 | -€18,387 | -93.6% |
| Profit (loss) for the period | 9904 | €67,544 | €26,760 | -€40,785 | -60.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,544 | €26,760 | -€40,785 | -60.4% |
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 11 October 2026 via checked.be.