SPARKMORE: 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.
SPARKMORE
Largest movements
- Receivables within one year +€6,037
up €6,037 (+25.8%), from €23,367 to €29,404
of which Trade receivables: +€3,847
- Cash +€3,738
up €3,738 (+4.1%), from €91,374 to €95,111
mainly Net result for the year (+€27,580) and Tax, wage and social debts (+€1,900)
- Reserves +€27,580
up €27,580 (+46.4%), from €59,421 to €87,001
- Profit (loss) carried forward -€13,000
down €13,000 (-65.3%), from €19,897 to €6,897
- Other debts -€3,863
down €3,863 (-22.9%), from €16,863 to €13,000
- Trade debts -€2,394
down €2,394 (-60.6%), from €3,948 to €1,554
- Tax, wage and social debts +€1,900
up €1,900 (+17.4%), from €10,903 to €12,804
- Taxes +€2,824
up €2,824 (+28.8%), from €9,813 to €12,636
- Gross operating margin -€2,313
down €2,313 (-5.1%), from €45,123 to €42,809
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 | €117,698 | €128,322 | +€10,625 | +9.0% |
| Fixed assets | 21/28 | €247 | €1,017 | +€770 | +311.5% |
| Tangible fixed assets | 22/27 | €247 | €1,017 | +€770 | +311.5% |
| Furniture and vehicles | 24 | €247 | €1,017 | +€770 | +311.5% |
| Current assets | 29/58 | €117,450 | €127,306 | +€9,855 | +8.4% |
| Amounts receivable within one year | 40/41 | €23,367 | €29,404 | +€6,037 | +25.8% |
| Trade receivables | 40 | €18,180 | €22,027 | +€3,847 | +21.2% |
| Other amounts receivable | 41 | €5,187 | €7,378 | +€2,191 | +42.2% |
| Cash at bank and in hand | 54/58 | €91,374 | €95,111 | +€3,738 | +4.1% |
| Deferred charges and accrued income | 490/1 | €2,709 | €2,790 | +€80 | +3.0% |
| Total equity and liabilities | 10/49 | €117,698 | €128,322 | +€10,625 | +9.0% |
| Equity | 10/15 | €85,318 | €99,898 | +€14,580 | +17.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €59,421 | €87,001 | +€27,580 | +46.4% |
| Distributable reserves | 133 | €59,421 | €87,001 | +€27,580 | +46.4% |
| Profit (loss) carried forward | 14 | €19,897 | €6,897 | -€13,000 | -65.3% |
| Amounts payable | 17/49 | €32,380 | €28,424 | -€3,955 | -12.2% |
| Amounts payable within one year | 42/48 | €31,714 | €27,358 | -€4,356 | -13.7% |
| Trade debts | 44 | €3,948 | €1,554 | -€2,394 | -60.6% |
| Suppliers | 440/4 | €3,948 | €1,554 | -€2,394 | -60.6% |
| Taxes, remuneration and social security | 45 | €10,903 | €12,804 | +€1,900 | +17.4% |
| Taxes | 450/3 | €10,903 | €12,804 | +€1,900 | +17.4% |
| Other amounts payable | 47/48 | €16,863 | €13,000 | -€3,863 | -22.9% |
| Accrued charges and deferred income | 492/3 | €666 | €1,067 | +€401 | +60.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €522 | €548 | +€25 | +4.9% |
| Other operating charges | 640/8 | €1,283 | €1,483 | +€201 | +15.6% |
| Gross operating margin | 9900 | €45,123 | €42,809 | -€2,313 | -5.1% |
| Operating profit (loss) | 9901 | €43,317 | €40,778 | -€2,539 | -5.9% |
| Financial income | 75/76B | €9 | - | -€9 | |
| Recurring financial income | 75 | €9 | - | -€9 | |
| Financial charges | 65/66B | €617 | €562 | -€55 | -9.0% |
| Recurring financial charges | 65 | €617 | €562 | -€55 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €42,709 | €40,216 | -€2,493 | -5.8% |
| Income taxes | 67/77 | €9,813 | €12,636 | +€2,824 | +28.8% |
| Profit (loss) for the period | 9904 | €32,897 | €27,580 | -€5,317 | -16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,897 | €27,580 | -€5,317 | -16.2% |
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 9 October 2026 via checked.be.