SPARKON: 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.
SPARKON
Largest movements
- Cash +€16,724
up €16,724 (+40.3%), from €41,470 to €58,193
mainly Other debts (+€40,018) and Net result for the year (+€28,645)
- Receivables within one year -€3,375
down €3,375 (-18.7%), from €18,022 to €14,647
of which Trade receivables: -€2,423
- Tangible fixed assets -€1,014
down €1,014 (-52.9%), from €1,918 to €904
of which Furniture and vehicles: -€832
- Other debts +€40,018
up €40,018, from €0 to €40,018
- Reserves -€24,355
down €24,355 (-45.3%), from €53,713 to €29,359
- Tax, wage and social debts -€4,566
down €4,566 (-88.9%), from €5,136 to €570
of which Taxes: -€4,566
- Trade debts +€1,237
up €1,237 (+142.0%), from €871 to €2,108
- Gross operating margin -€728
down €728 (-1.9%), from €38,801 to €38,074
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 | €61,720 | €74,055 | +€12,335 | +20.0% |
| Fixed assets | 21/28 | €2,228 | €1,215 | -€1,014 | -45.5% |
| Tangible fixed assets | 22/27 | €1,918 | €904 | -€1,014 | -52.9% |
| Plant, machinery and equipment | 23 | €260 | €79 | -€182 | -69.8% |
| Furniture and vehicles | 24 | €1,658 | €826 | -€832 | -50.2% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €59,492 | €72,840 | +€13,348 | +22.4% |
| Amounts receivable within one year | 40/41 | €18,022 | €14,647 | -€3,375 | -18.7% |
| Trade receivables | 40 | €11,240 | €8,816 | -€2,423 | -21.6% |
| Other amounts receivable | 41 | €6,783 | €5,831 | -€952 | -14.0% |
| Cash at bank and in hand | 54/58 | €41,470 | €58,193 | +€16,724 | +40.3% |
| Total equity and liabilities | 10/49 | €61,720 | €74,055 | +€12,335 | +20.0% |
| Equity | 10/15 | €55,713 | €31,359 | -€24,355 | -43.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €53,713 | €29,359 | -€24,355 | -45.3% |
| Distributable reserves | 133 | €53,713 | €29,359 | -€24,355 | -45.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €6,007 | €42,696 | +€36,689 | +610.8% |
| Amounts payable within one year | 42/48 | €6,007 | €42,696 | +€36,689 | +610.8% |
| Trade debts | 44 | €871 | €2,108 | +€1,237 | +142.0% |
| Suppliers | 440/4 | €871 | €2,108 | +€1,237 | +142.0% |
| Taxes, remuneration and social security | 45 | €5,136 | €570 | -€4,566 | -88.9% |
| Taxes | 450/3 | €4,566 | €0 | -€4,566 | -100.0% |
| Remuneration and social security | 454/9 | €570 | €570 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €40,018 | +€40,018 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €1,014 | -€248 | -19.6% |
| Other operating charges | 640/8 | €541 | €544 | +€3 | +0.5% |
| Gross operating margin | 9900 | €38,801 | €38,074 | -€728 | -1.9% |
| Operating profit (loss) | 9901 | €36,999 | €36,516 | -€483 | -1.3% |
| Financial income | 75/76B | €158 | €0 | -€158 | -99.9% |
| Recurring financial income | 75 | €158 | €0 | -€158 | -99.9% |
| Financial charges | 65/66B | €162 | €296 | +€134 | +82.7% |
| Recurring financial charges | 65 | €162 | €296 | +€134 | +82.7% |
| Profit (loss) for the period before taxes | 9903 | €36,995 | €36,220 | -€774 | -2.1% |
| Income taxes | 67/77 | €7,788 | €7,575 | -€213 | -2.7% |
| Profit (loss) for the period | 9904 | €29,207 | €28,645 | -€561 | -1.9% |
| Profit (loss) for the period to be appropriated | 9905 | €29,207 | €28,645 | -€561 | -1.9% |
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 8 October 2026 via checked.be.