SPARKLING TOUCH: 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 TOUCH
Largest movements
- Receivables within one year +€12,430
up €12,430 (+890.2%), from €1,396 to €13,826
of which Trade receivables: +€12,655
- Profit (loss) carried forward +€6,076
up €6,076 (+224.7%), from €2,704 to €8,780
- Tax, wage and social debts +€4,774
up €4,774 (+793.7%), from €601 to €5,375
- Trade debts +€1,171
up €1,171 (+40.1%), from €2,919 to €4,090
- Other debts +€220
new in 2025: €220
- Gross operating margin +€11,963
up €11,963, from -€3,160 to €8,803
- Taxes +€2,196
new in 2025: €2,196
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 | €9,225 | €21,466 | +€12,241 | +132.7% |
| Current assets | 29/58 | €9,225 | €21,466 | +€12,241 | +132.7% |
| Amounts receivable within one year | 40/41 | €1,396 | €13,826 | +€12,430 | +890.2% |
| Trade receivables | 40 | €1,171 | €13,826 | +€12,655 | +1080.4% |
| Other amounts receivable | 41 | €225 | - | -€225 | |
| Cash at bank and in hand | 54/58 | €7,828 | €7,640 | -€189 | -2.4% |
| Total equity and liabilities | 10/49 | €9,225 | €21,466 | +€12,241 | +132.7% |
| Equity | 10/15 | €5,704 | €11,780 | +€6,076 | +106.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,704 | €8,780 | +€6,076 | +224.7% |
| Amounts payable | 17/49 | €3,520 | €9,686 | +€6,166 | +175.1% |
| Amounts payable within one year | 42/48 | €3,520 | €9,686 | +€6,166 | +175.1% |
| Trade debts | 44 | €2,919 | €4,090 | +€1,171 | +40.1% |
| Suppliers | 440/4 | €2,919 | €4,090 | +€1,171 | +40.1% |
| Taxes, remuneration and social security | 45 | €601 | €5,375 | +€4,774 | +793.7% |
| Taxes | 450/3 | €601 | €5,375 | +€4,774 | +793.7% |
| Other amounts payable | 47/48 | - | €220 | +€220 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€3,160 | €8,803 | +€11,963 | |
| Operating profit (loss) | 9901 | -€3,548 | €8,403 | +€11,950 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €137 | €131 | -€6 | -4.1% |
| Recurring financial charges | 65 | €137 | €131 | -€6 | -4.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,684 | €8,272 | +€11,956 | |
| Income taxes | 67/77 | - | €2,196 | +€2,196 | |
| Profit (loss) for the period | 9904 | -€3,684 | €6,076 | +€9,760 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,684 | €6,076 | +€9,760 |
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 2 October 2026 via checked.be.