SPARKLING'US: 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'US
Largest movements
- Receivables within one year +€43,962
up €43,962 (+129.6%), from €33,924 to €77,887
of which Trade receivables: +€43,966
- Cash +€24,676
up €24,676 (+13.1%), from €188,789 to €213,466
mainly Trade debts (+€57,632) and Net result for the year (+€53,405)
- Other debts -€59,631
down €59,631 (-98.6%), from €60,447 to €816
- Trade debts +€57,632
up €57,632 (+103.9%), from €55,484 to €113,116
- Profit (loss) carried forward +€53,405
up €53,405 (+37.3%), from €143,172 to €196,577
- Tax, wage and social debts +€14,620
up €14,620 (+420.8%), from €3,475 to €18,095
- Other operating charges +€829
new in 2025: €829
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 | €268,578 | €334,604 | +€66,026 | +24.6% |
| Fixed assets | 21/28 | €45,865 | €43,252 | -€2,613 | -5.7% |
| Tangible fixed assets | 22/27 | €45,865 | €43,252 | -€2,613 | -5.7% |
| Land and buildings | 22 | €44,801 | €39,907 | -€4,894 | -10.9% |
| Furniture and vehicles | 24 | €1,063 | €3,345 | +€2,282 | +214.6% |
| Current assets | 29/58 | €222,714 | €291,352 | +€68,639 | +30.8% |
| Amounts receivable within one year | 40/41 | €33,924 | €77,887 | +€43,962 | +129.6% |
| Trade receivables | 40 | €32,603 | €76,569 | +€43,966 | +134.9% |
| Other amounts receivable | 41 | €1,322 | €1,318 | -€4 | -0.3% |
| Cash at bank and in hand | 54/58 | €188,789 | €213,466 | +€24,676 | +13.1% |
| Total equity and liabilities | 10/49 | €268,578 | €334,604 | +€66,026 | +24.6% |
| Equity | 10/15 | €149,172 | €202,577 | +€53,405 | +35.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €143,172 | €196,577 | +€53,405 | +37.3% |
| Amounts payable | 17/49 | €119,406 | €132,028 | +€12,621 | +10.6% |
| Amounts payable within one year | 42/48 | €119,406 | €132,028 | +€12,621 | +10.6% |
| Trade debts | 44 | €55,484 | €113,116 | +€57,632 | +103.9% |
| Suppliers | 440/4 | €55,484 | €113,116 | +€57,632 | +103.9% |
| Taxes, remuneration and social security | 45 | €3,475 | €18,095 | +€14,620 | +420.8% |
| Taxes | 450/3 | €3,475 | €18,095 | +€14,620 | +420.8% |
| Other amounts payable | 47/48 | €60,447 | €816 | -€59,631 | -98.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,617 | €5,794 | +€177 | +3.1% |
| Other operating charges | 640/8 | - | €829 | +€829 | |
| Gross operating margin | 9900 | €78,286 | €78,358 | +€72 | +0.1% |
| Operating profit (loss) | 9901 | €72,669 | €71,735 | -€934 | -1.3% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €57 | +€57 | +114540.0% |
| Recurring financial charges | 65 | €0 | €57 | +€57 | +114540.0% |
| Profit (loss) for the period before taxes | 9903 | €72,669 | €71,678 | -€991 | -1.4% |
| Income taxes | 67/77 | €17,685 | €18,274 | +€589 | +3.3% |
| Profit (loss) for the period | 9904 | €54,984 | €53,405 | -€1,580 | -2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,984 | €53,405 | -€1,580 | -2.9% |
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 5 October 2026 via checked.be.