SparkSpot: 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.
SparkSpot
Largest movements
- Intangible fixed assets +€33,361
up €33,361 (+69.6%), from €47,924 to €81,285
- Receivables within one year -€3,780
down €3,780 (-7.4%), from €51,404 to €47,624
of which Trade receivables: -€7,926
- Cash -€1,444
down €1,444 (-74.5%), from €1,939 to €495
mainly Investment in fixed assets (net) (-€44,065) and Tax, wage and social debts (-€9,411)
- Trade debts +€20,930
up €20,930 (+567%), from €3,691 to €24,622
- Debts after one year +€18,000
up €18,000 (+24.3%), from €74,139 to €92,139
- Tax, wage and social debts -€9,411
down €9,411 (-99.8%), from €9,433 to €22
- Reserves -€6,170
down €6,170 (-71.6%), from €8,622 to €2,452
- Advances received +€3,263
up €3,263 (+2,040%), from €160 to €3,423
- Gross operating margin -€11,652
down €11,652 (-64.0%), from €18,193 to €6,541
- Depreciation +€5,161
up €5,161 (+93.1%), from €5,542 to €10,703
- Taxes -€3,011
down €3,011, from €2,155 to -€855
- Financial charges +€512
up €512 (+34.9%), from €1,466 to €1,978
- Other operating charges +€478
up €478 (+117%), from €407 to €885
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 | €101,267 | €129,570 | +€28,303 | +27.9% |
| Fixed assets | 21/28 | €47,924 | €81,285 | +€33,361 | +69.6% |
| Intangible fixed assets | 21 | €47,924 | €81,285 | +€33,361 | +69.6% |
| Current assets | 29/58 | €53,343 | €48,285 | -€5,058 | -9.5% |
| Amounts receivable within one year | 40/41 | €51,404 | €47,624 | -€3,780 | -7.4% |
| Trade receivables | 40 | €50,980 | €43,054 | -€7,926 | -15.5% |
| Other amounts receivable | 41 | €424 | €4,571 | +€4,146 | +977% |
| Cash at bank and in hand | 54/58 | €1,939 | €495 | -€1,444 | -74.5% |
| Deferred charges and accrued income | 490/1 | - | €166 | +€166 | |
| Total equity and liabilities | 10/49 | €101,267 | €129,570 | +€28,303 | +27.9% |
| Equity | 10/15 | €12,622 | €6,452 | -€6,170 | -48.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,622 | €2,452 | -€6,170 | -71.6% |
| Distributable reserves | 133 | €8,622 | €2,452 | -€6,170 | -71.6% |
| Amounts payable | 17/49 | €88,645 | €123,118 | +€34,473 | +38.9% |
| Amounts payable after more than one year | 17 | €74,139 | €92,139 | +€18,000 | +24.3% |
| Financial debts | 170/4 | €74,139 | €92,139 | +€18,000 | +24.3% |
| Amounts payable within one year | 42/48 | €13,285 | €28,067 | +€14,783 | +111% |
| Trade debts | 44 | €3,691 | €24,622 | +€20,930 | +567% |
| Suppliers | 440/4 | €3,691 | €24,622 | +€20,930 | +567% |
| Advances received on contracts in progress | 46 | €160 | €3,423 | +€3,263 | +2,040% |
| Taxes, remuneration and social security | 45 | €9,433 | €22 | -€9,411 | -99.8% |
| Taxes | 450/3 | €9,433 | €22 | -€9,411 | -99.8% |
| Accrued charges and deferred income | 492/3 | €1,222 | €2,912 | +€1,691 | +138% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,542 | €10,703 | +€5,161 | +93.1% |
| Other operating charges | 640/8 | €407 | €885 | +€478 | +117% |
| Gross operating margin | 9900 | €18,193 | €6,541 | -€11,652 | -64.0% |
| Operating profit (loss) | 9901 | €12,243 | -€5,047 | -€17,290 | |
| Financial charges | 65/66B | €1,466 | €1,978 | +€512 | +34.9% |
| Recurring financial charges | 65 | €1,466 | €1,978 | +€512 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | €10,777 | -€7,025 | -€17,802 | |
| Income taxes | 67/77 | €2,155 | -€855 | -€3,011 | |
| Profit (loss) for the period | 9904 | €8,622 | -€6,170 | -€14,791 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,622 | -€6,170 | -€14,791 |
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 26 October 2026 via checked.be.