Sparkvalley: 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.
Sparkvalley
Largest movements
- Cash +€7,748
up €7,748 (+35.5%), from €21,845 to €29,592
mainly Net result for the year (+€8,117) and Other debts (+€5,000)
- Receivables within one year +€3,226
up €3,226 (+513.8%), from €628 to €3,854
of which Trade receivables: +€2,933
- Tangible fixed assets -€513
down €513 (-61.7%), from €830 to €317
- Other debts +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€3,117
up €3,117 (+121.0%), from €2,576 to €5,693
- Tax, wage and social debts +€1,725
new in 2025: €1,725
- Trade debts +€618
up €618 (+195.2%), from €317 to €935
- Gross operating margin +€13,534
up €13,534, from -€4,819 to €8,715
- Depreciation -€1,822
down €1,822 (-78.0%), from €2,334 to €513
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 | €23,303 | €33,764 | +€10,461 | +44.9% |
| Fixed assets | 21/28 | €830 | €317 | -€513 | -61.7% |
| Tangible fixed assets | 22/27 | €830 | €317 | -€513 | -61.7% |
| Plant, machinery and equipment | 23 | €830 | €317 | -€513 | -61.7% |
| Current assets | 29/58 | €22,473 | €33,446 | +€10,974 | +48.8% |
| Amounts receivable within one year | 40/41 | €628 | €3,854 | +€3,226 | +513.8% |
| Trade receivables | 40 | - | €2,933 | +€2,933 | |
| Other amounts receivable | 41 | €628 | €921 | +€293 | +46.6% |
| Cash at bank and in hand | 54/58 | €21,845 | €29,592 | +€7,748 | +35.5% |
| Total equity and liabilities | 10/49 | €23,303 | €33,764 | +€10,461 | +44.9% |
| Equity | 10/15 | €22,986 | €26,103 | +€3,117 | +13.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,576 | €5,693 | +€3,117 | +121.0% |
| Amounts payable | 17/49 | €317 | €7,660 | +€7,344 | +2318.9% |
| Amounts payable within one year | 42/48 | €317 | €7,660 | +€7,344 | +2318.9% |
| Trade debts | 44 | €317 | €935 | +€618 | +195.2% |
| Suppliers | 440/4 | €317 | €935 | +€618 | +195.2% |
| Taxes, remuneration and social security | 45 | - | €1,725 | +€1,725 | |
| Taxes | 450/3 | - | €1,725 | +€1,725 | |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €513 | -€1,822 | -78.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€4,819 | €8,715 | +€13,534 | |
| Operating profit (loss) | 9901 | -€7,272 | €8,083 | +€15,354 | |
| Financial income | 75/76B | €210 | €165 | -€45 | -21.6% |
| Recurring financial income | 75 | €210 | €165 | -€45 | -21.6% |
| Financial charges | 65/66B | €128 | €130 | +€2 | +1.6% |
| Recurring financial charges | 65 | €128 | €130 | +€2 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,189 | €8,117 | +€15,307 | |
| Profit (loss) for the period | 9904 | -€7,189 | €8,117 | +€15,307 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,189 | €8,117 | +€15,307 |
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 7 October 2026 via checked.be.