SPARKOM Consulting: 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.
SPARKOM Consulting
Largest movements
- Tangible fixed assets +€44,056
up €44,056 (+8,500%), from €518 to €44,574
of which Furniture and vehicles: +€42,097
- Cash +€20,674
up €20,674 (+62.2%), from €33,214 to €53,888
mainly Net result for the year (+€63,693) and Depreciation (+€3,636)
- Reserves +€63,693
up €63,693 (+167%), from €38,195 to €101,888
- Tax, wage and social debts +€3,327
up €3,327 (+16.7%), from €19,927 to €23,254
- Gross operating margin +€36,746
up €36,746 (+74.8%), from €49,120 to €85,866
- Taxes +€6,517
up €6,517 (+60.4%), from €10,795 to €17,312
- Depreciation +€3,570
up €3,570 (+5,345%), from €67 to €3,636
- Other operating charges +€1,382
up €1,382 (+7,205%), from €19 to €1,401
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.
Derived cash bridge
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 | €62,402 | €129,244 | +€66,842 | +107% |
| Fixed assets | 21/28 | €518 | €44,574 | +€44,056 | +8,500% |
| Tangible fixed assets | 22/27 | €518 | €44,574 | +€44,056 | +8,500% |
| Furniture and vehicles | 24 | €518 | €42,616 | +€42,097 | +8,122% |
| Other tangible fixed assets | 26 | - | €1,959 | +€1,959 | |
| Current assets | 29/58 | €61,883 | €84,670 | +€22,786 | +36.8% |
| Amounts receivable within one year | 40/41 | €28,375 | €29,645 | +€1,271 | +4.5% |
| Trade receivables | 40 | €28,375 | €29,645 | +€1,271 | +4.5% |
| Cash at bank and in hand | 54/58 | €33,214 | €53,888 | +€20,674 | +62.2% |
| Deferred charges and accrued income | 490/1 | €295 | €1,137 | +€842 | +286% |
| Total equity and liabilities | 10/49 | €62,402 | €129,244 | +€66,842 | +107% |
| Equity | 10/15 | €42,195 | €105,888 | +€63,693 | +151% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €38,195 | €101,888 | +€63,693 | +167% |
| Distributable reserves | 133 | €38,195 | €101,888 | +€63,693 | +167% |
| Amounts payable | 17/49 | €20,207 | €23,356 | +€3,149 | +15.6% |
| Amounts payable within one year | 42/48 | €20,207 | €23,356 | +€3,149 | +15.6% |
| Trade debts | 44 | €280 | €102 | -€178 | -63.7% |
| Suppliers | 440/4 | €280 | €102 | -€178 | -63.7% |
| Taxes, remuneration and social security | 45 | €19,927 | €23,254 | +€3,327 | +16.7% |
| Taxes | 450/3 | €19,927 | €23,254 | +€3,327 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67 | €3,636 | +€3,570 | +5,345% |
| Other operating charges | 640/8 | €19 | €1,401 | +€1,382 | +7,205% |
| Gross operating margin | 9900 | €49,120 | €85,866 | +€36,746 | +74.8% |
| Operating profit (loss) | 9901 | €49,034 | €80,828 | +€31,795 | +64.8% |
| Financial income | 75/76B | €11 | €223 | +€213 | +2,009% |
| Recurring financial income | 75 | €11 | €223 | +€213 | +2,009% |
| Financial charges | 65/66B | €55 | €46 | -€8 | -15.5% |
| Recurring financial charges | 65 | €55 | €46 | -€8 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €48,990 | €81,005 | +€32,016 | +65.4% |
| Income taxes | 67/77 | €10,795 | €17,312 | +€6,517 | +60.4% |
| Profit (loss) for the period | 9904 | €38,195 | €63,693 | +€25,499 | +66.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,195 | €63,693 | +€25,499 | +66.8% |
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 21 October 2026 via checked.be.