Sparks Impact: 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.
Sparks Impact
Largest movements
- Cash -€69,359
down €69,359 (-57.2%), from €121,341 to €51,983
mainly Receivables within one year (-€55,771) and Tax, wage and social debts (-€24,600)
- Receivables within one year +€55,771
up €55,771 (+202%), from €27,566 to €83,337
of which Other amounts receivable: +€61,938
- Tangible fixed assets -€5,198
down €5,198 (-10.8%), from €48,081 to €42,883
of which Furniture and vehicles: -€3,638
- Reserves +€155,424
new in 2025: €155,424
- Profit (loss) carried forward -€150,308
no longer reported in 2025 (was €150,308)
- Tax, wage and social debts -€24,600
down €24,600 (-53.4%), from €46,047 to €21,447
- Gross operating margin -€76,849
down €76,849 (-79.7%), from €96,385 to €19,535
- Taxes -€15,181
down €15,181 (-86.6%), from €17,531 to €2,351
- Financial income +€3,852
new in 2025: €3,852
- Depreciation +€2,782
up €2,782 (+22.5%), from €12,373 to €15,155
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 | €199,999 | €181,134 | -€18,865 | -9.4% |
| Fixed assets | 21/28 | €49,096 | €43,688 | -€5,408 | -11.0% |
| Intangible fixed assets | 21 | €1,014 | €804 | -€210 | -20.7% |
| Tangible fixed assets | 22/27 | €48,081 | €42,883 | -€5,198 | -10.8% |
| Plant, machinery and equipment | 23 | €3,209 | €1,649 | -€1,560 | -48.6% |
| Furniture and vehicles | 24 | €44,872 | €41,234 | -€3,638 | -8.1% |
| Current assets | 29/58 | €150,903 | €137,447 | -€13,457 | -8.9% |
| Amounts receivable within one year | 40/41 | €27,566 | €83,337 | +€55,771 | +202% |
| Trade receivables | 40 | €17,938 | €11,771 | -€6,167 | -34.4% |
| Other amounts receivable | 41 | €9,627 | €71,566 | +€61,938 | +643% |
| Cash at bank and in hand | 54/58 | €121,341 | €51,983 | -€69,359 | -57.2% |
| Deferred charges and accrued income | 490/1 | €1,996 | €2,127 | +€131 | +6.6% |
| Total equity and liabilities | 10/49 | €199,999 | €181,134 | -€18,865 | -9.4% |
| Equity | 10/15 | €152,308 | €157,424 | +€5,117 | +3.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €155,424 | +€155,424 | |
| Distributable reserves | 133 | - | €155,424 | +€155,424 | |
| Profit (loss) carried forward | 14 | €150,308 | - | -€150,308 | |
| Amounts payable | 17/49 | €47,691 | €23,710 | -€23,981 | -50.3% |
| Amounts payable within one year | 42/48 | €47,691 | €23,710 | -€23,981 | -50.3% |
| Trade debts | 44 | €1,644 | €2,262 | +€618 | +37.6% |
| Suppliers | 440/4 | €1,644 | €2,262 | +€618 | +37.6% |
| Taxes, remuneration and social security | 45 | €46,047 | €21,447 | -€24,600 | -53.4% |
| Taxes | 450/3 | €46,047 | €21,447 | -€24,600 | -53.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,373 | €15,155 | +€2,782 | +22.5% |
| Other operating charges | 640/8 | €141 | €544 | +€403 | +287% |
| Gross operating margin | 9900 | €96,385 | €19,535 | -€76,849 | -79.7% |
| Operating profit (loss) | 9901 | €83,871 | €3,836 | -€80,034 | -95.4% |
| Financial income | 75/76B | - | €3,852 | +€3,852 | |
| Recurring financial income | 75 | - | €3,852 | +€3,852 | |
| Financial charges | 65/66B | €117 | €221 | +€104 | +89.2% |
| Recurring financial charges | 65 | €117 | €221 | +€104 | +89.2% |
| Profit (loss) for the period before taxes | 9903 | €83,754 | €7,467 | -€76,287 | -91.1% |
| Income taxes | 67/77 | €17,531 | €2,351 | -€15,181 | -86.6% |
| Profit (loss) for the period | 9904 | €66,223 | €5,117 | -€61,106 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,223 | €5,117 | -€61,106 | -92.3% |
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 23 October 2026 via checked.be.