SPARKLY: 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.
SPARKLY
Largest movements
- Current investments +€38,870
up €38,870, from €0 to €38,870
- Other debts +€99,764
up €99,764, from €0 to €99,764
- Reserves -€67,000
down €67,000 (-44.2%), from €151,685 to €84,685
- Tax, wage and social debts +€2,896
up €2,896 (+38.3%), from €7,558 to €10,454
of which Taxes: +€2,455
- Gross operating margin +€76,535
up €76,535 (+92.4%), from €82,830 to €159,365
- Taxes +€17,318
up €17,318 (+92.8%), from €18,664 to €35,982
- Financial income -€5,236
down €5,236 (-95.4%), from €5,491 to €255
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 | €166,331 | €202,651 | +€36,320 | +21.8% |
| Fixed assets | 21/28 | €3,984 | €2,860 | -€1,124 | -28.2% |
| Tangible fixed assets | 22/27 | €3,709 | €2,585 | -€1,124 | -30.3% |
| Furniture and vehicles | 24 | €3,709 | €2,585 | -€1,124 | -30.3% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €162,347 | €199,791 | +€37,445 | +23.1% |
| Amounts receivable within one year | 40/41 | €29,407 | €27,427 | -€1,980 | -6.7% |
| Trade receivables | 40 | €17,773 | €20,073 | +€2,300 | +12.9% |
| Other amounts receivable | 41 | €11,634 | €7,354 | -€4,280 | -36.8% |
| Current investments | 50/53 | €0 | €38,870 | +€38,870 | |
| Cash at bank and in hand | 54/58 | €132,940 | €133,494 | +€554 | +0.4% |
| Total equity and liabilities | 10/49 | €166,331 | €202,651 | +€36,320 | +21.8% |
| Equity | 10/15 | €156,685 | €89,685 | -€67,000 | -42.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €151,685 | €84,685 | -€67,000 | -44.2% |
| Distributable reserves | 133 | €151,685 | €84,685 | -€67,000 | -44.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,646 | €112,966 | +€103,320 | +1071.1% |
| Amounts payable within one year | 42/48 | €8,366 | €112,006 | +€103,640 | +1238.8% |
| Trade debts | 44 | €808 | €1,788 | +€980 | +121.3% |
| Suppliers | 440/4 | €808 | €1,788 | +€980 | +121.3% |
| Taxes, remuneration and social security | 45 | €7,558 | €10,454 | +€2,896 | +38.3% |
| Taxes | 450/3 | €6,233 | €8,688 | +€2,455 | +39.4% |
| Remuneration and social security | 454/9 | €1,326 | €1,766 | +€440 | +33.2% |
| Other amounts payable | 47/48 | €0 | €99,764 | +€99,764 | |
| Accrued charges and deferred income | 492/3 | €1,280 | €960 | -€320 | -25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €745 | €1,124 | +€379 | +50.9% |
| Other operating charges | 640/8 | €1,471 | €728 | -€742 | -50.5% |
| Gross operating margin | 9900 | €82,830 | €159,365 | +€76,535 | +92.4% |
| Operating profit (loss) | 9901 | €80,614 | €157,512 | +€76,898 | +95.4% |
| Financial income | 75/76B | €5,491 | €255 | -€5,236 | -95.4% |
| Recurring financial income | 75 | €5,491 | €255 | -€5,236 | -95.4% |
| Financial charges | 65/66B | €384 | €258 | -€126 | -32.8% |
| Recurring financial charges | 65 | €384 | €258 | -€126 | -32.8% |
| Profit (loss) for the period before taxes | 9903 | €85,721 | €157,509 | +€71,788 | +83.7% |
| Income taxes | 67/77 | €18,664 | €35,982 | +€17,318 | +92.8% |
| Profit (loss) for the period | 9904 | €67,057 | €121,527 | +€54,470 | +81.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,057 | €121,527 | +€54,470 | +81.2% |
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 10 October 2026 via checked.be.