Sparkswell: 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.
Sparkswell
Largest movements
- Cash +€79,115
up €79,115 (+88.9%), from €88,946 to €168,061
mainly Net result for the year (+€63,648) and Other debts (+€52,381)
- Receivables within one year -€6,257
down €6,257 (-26.3%), from €23,762 to €17,505
of which Other amounts receivable: -€6,860
- Other debts +€52,381
up €52,381 (+470%), from €11,146 to €63,527
- Tax, wage and social debts +€13,178
up €13,178 (+392%), from €3,361 to €16,539
- Profit (loss) carried forward +€8,020
no longer reported in 2025 (was -€8,020)
- Gross operating margin +€82,443
up €82,443 (+9,830%), from €839 to €83,282
- Taxes +€15,854
up €15,854 (+5,717%), from €277 to €16,131
- Depreciation -€5,238
down €5,238 (-65.1%), from €8,044 to €2,806
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 | €116,526 | €191,850 | +€75,325 | +64.6% |
| Fixed assets | 21/28 | €2,454 | €4,158 | +€1,704 | +69.4% |
| Tangible fixed assets | 22/27 | €2,454 | €4,158 | +€1,704 | +69.4% |
| Plant, machinery and equipment | 23 | - | €1,101 | +€1,101 | |
| Furniture and vehicles | 24 | €2,454 | €3,057 | +€603 | +24.6% |
| Current assets | 29/58 | €114,071 | €187,692 | +€73,621 | +64.5% |
| Amounts receivable within one year | 40/41 | €23,762 | €17,505 | -€6,257 | -26.3% |
| Trade receivables | 40 | €16,833 | €17,437 | +€604 | +3.6% |
| Other amounts receivable | 41 | €6,929 | €69 | -€6,860 | -99.0% |
| Cash at bank and in hand | 54/58 | €88,946 | €168,061 | +€79,115 | +88.9% |
| Deferred charges and accrued income | 490/1 | €1,364 | €2,126 | +€763 | +55.9% |
| Total equity and liabilities | 10/49 | €116,526 | €191,850 | +€75,325 | +64.6% |
| Equity | 10/15 | €101,048 | €109,068 | +€8,020 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €90,468 | €90,468 | = | 0.0% |
| Distributable reserves | 133 | €90,468 | €90,468 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,020 | - | +€8,020 | |
| Amounts payable | 17/49 | €15,477 | €82,782 | +€67,305 | +435% |
| Amounts payable within one year | 42/48 | €15,477 | €82,782 | +€67,305 | +435% |
| Trade debts | 44 | €971 | €2,717 | +€1,746 | +180% |
| Suppliers | 440/4 | €971 | €2,717 | +€1,746 | +180% |
| Taxes, remuneration and social security | 45 | €3,361 | €16,539 | +€13,178 | +392% |
| Taxes | 450/3 | €3,361 | €16,539 | +€13,178 | +392% |
| Other amounts payable | 47/48 | €11,146 | €63,527 | +€52,381 | +470% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,044 | €2,806 | -€5,238 | -65.1% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €839 | €83,282 | +€82,443 | +9,830% |
| Operating profit (loss) | 9901 | -€7,590 | €80,088 | +€87,678 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €158 | €309 | +€151 | +95.7% |
| Recurring financial charges | 65 | €158 | €309 | +€151 | +95.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,743 | €79,780 | +€87,522 | |
| Income taxes | 67/77 | €277 | €16,131 | +€15,854 | +5,717% |
| Profit (loss) for the period | 9904 | -€8,020 | €63,648 | +€71,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,020 | €63,648 | +€71,668 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.