Sparkling Solutions: 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.
Sparkling Solutions
Largest movements
- Tangible fixed assets +€47,100
up €47,100 (+420.0%), from €11,214 to €58,313
of which Furniture and vehicles: +€47,100
- Cash +€16,579
up €16,579 (+70.2%), from €23,630 to €40,209
mainly Debts after one year (+€38,372) and Current portion of long-term debt (+€9,702)
- Receivables within one year -€3,864
down €3,864 (-16.0%), from €24,075 to €20,211
of which Other amounts receivable: -€12,861
- Debts after one year +€38,372
new in 2025: €38,372
- Current portion of long-term debt +€9,702
new in 2025: €9,702
- Profit (loss) carried forward +€6,246
up €6,246, from -€6,246 to €0
- Trade debts +€1,676
up €1,676 (+50.0%), from €3,355 to €5,032
- Other debts +€1,620
new in 2025: €1,620
- Gross operating margin +€16,047
up €16,047 (+106.9%), from €15,008 to €31,055
- Staff costs -€3,440
down €3,440 (-22.0%), from €15,645 to €12,205
- Taxes +€2,690
up €2,690 (+372.1%), from €723 to €3,413
- Depreciation +€1,881
up €1,881 (+43.0%), from €4,372 to €6,253
- Financial charges +€1,115
up €1,115 (+267.0%), from €418 to €1,532
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 | €62,708 | €121,311 | +€58,603 | +93.5% |
| Fixed assets | 21/28 | €11,214 | €58,313 | +€47,100 | +420.0% |
| Tangible fixed assets | 22/27 | €11,214 | €58,313 | +€47,100 | +420.0% |
| Plant, machinery and equipment | 23 | €2,650 | €2,650 | = | 0.0% |
| Furniture and vehicles | 24 | €8,564 | €55,663 | +€47,100 | +550.0% |
| Current assets | 29/58 | €51,494 | €62,997 | +€11,503 | +22.3% |
| Amounts receivable within one year | 40/41 | €24,075 | €20,211 | -€3,864 | -16.0% |
| Trade receivables | 40 | €5,684 | €14,681 | +€8,997 | +158.3% |
| Other amounts receivable | 41 | €18,391 | €5,530 | -€12,861 | -69.9% |
| Cash at bank and in hand | 54/58 | €23,630 | €40,209 | +€16,579 | +70.2% |
| Deferred charges and accrued income | 490/1 | €3,789 | €2,578 | -€1,212 | -32.0% |
| Total equity and liabilities | 10/49 | €62,708 | €121,311 | +€58,603 | +93.5% |
| Equity | 10/15 | €57,571 | €64,068 | +€6,497 | +11.3% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €51,317 | €51,568 | +€251 | +0.5% |
| Distributable reserves | 133 | €51,317 | €51,568 | +€251 | +0.5% |
| Profit (loss) carried forward | 14 | -€6,246 | €0 | +€6,246 | |
| Amounts payable | 17/49 | €5,137 | €57,243 | +€52,106 | +1014.4% |
| Amounts payable after more than one year | 17 | - | €38,372 | +€38,372 | |
| Financial debts | 170/4 | - | €38,372 | +€38,372 | |
| Amounts payable within one year | 42/48 | €5,137 | €17,804 | +€12,667 | +246.6% |
| Current portion of amounts payable after more than one year | 42 | - | €9,702 | +€9,702 | |
| Trade debts | 44 | €3,355 | €5,032 | +€1,676 | +50.0% |
| Suppliers | 440/4 | €3,355 | €5,032 | +€1,676 | +50.0% |
| Taxes, remuneration and social security | 45 | €1,781 | €1,450 | -€332 | -18.6% |
| Taxes | 450/3 | €1,560 | €1,402 | -€158 | -10.1% |
| Remuneration and social security | 454/9 | €221 | €48 | -€174 | -78.5% |
| Other amounts payable | 47/48 | - | €1,620 | +€1,620 | |
| Accrued charges and deferred income | 492/3 | - | €1,067 | +€1,067 | |
| Non-recurring operating income | 76A | - | €6,717 | +€6,717 | |
| Remuneration, social security and pensions | 62 | €15,645 | €12,205 | -€3,440 | -22.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,372 | €6,253 | +€1,881 | +43.0% |
| Other operating charges | 640/8 | €687 | €1,108 | +€421 | +61.3% |
| Non-recurring operating charges | 66A | - | €210 | +€210 | |
| Gross operating margin | 9900 | €15,008 | €31,055 | +€16,047 | +106.9% |
| Operating profit (loss) | 9901 | -€5,696 | €11,279 | +€16,974 | |
| Financial income | 75/76B | €591 | €163 | -€427 | -72.3% |
| Recurring financial income | 75 | €591 | €163 | -€427 | -72.3% |
| Financial charges | 65/66B | €418 | €1,532 | +€1,115 | +267.0% |
| Recurring financial charges | 65 | €418 | €1,532 | +€1,115 | +267.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,523 | €9,910 | +€15,432 | |
| Income taxes | 67/77 | €723 | €3,413 | +€2,690 | +372.1% |
| Profit (loss) for the period | 9904 | -€6,246 | €6,497 | +€12,742 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,246 | €6,497 | +€12,742 |
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 6 October 2026 via checked.be.