SPARKX IT: 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.
SPARKX IT
Largest movements
- Receivables within one year +€49,236
up €49,236 (+165.6%), from €29,728 to €78,964
of which Trade receivables: +€49,241
- Tangible fixed assets -€18,593
down €18,593 (-72.8%), from €25,529 to €6,935
of which Furniture and vehicles: -€18,112
- Deferred charges and accrued income -€2,582
down €2,582 (-87.9%), from €2,939 to €356
- Cash +€2,264
up €2,264 (+12.1%), from €18,639 to €20,903
mainly Trade debts (+€40,184) and Depreciation (+€11,096)
- Trade debts +€40,184
up €40,184 (+551.1%), from €7,291 to €47,476
- Current portion of long-term debt -€11,893
down €11,893 (-100.0%), from €11,893 to €0
- Tax, wage and social debts -€10,022
down €10,022 (-97.7%), from €10,258 to €236
- Profit (loss) carried forward +€7,930
up €7,930 (+17.7%), from €44,840 to €52,770
- Short-term financial debts +€4,177
new in 2025: €4,177
- Gross operating margin +€6,143
up €6,143 (+24.5%), from €25,090 to €31,233
- Taxes +€4,300
up €4,300 (+125.2%), from €3,436 to €7,736
- Depreciation -€4,280
down €4,280 (-27.8%), from €15,375 to €11,096
- Staff costs -€1,940
down €1,940 (-67.6%), from €2,870 to €930
- Financial charges +€1,151
up €1,151 (+118.3%), from €974 to €2,125
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 | €76,834 | €107,159 | +€30,325 | +39.5% |
| Fixed assets | 21/28 | €25,529 | €6,935 | -€18,593 | -72.8% |
| Tangible fixed assets | 22/27 | €25,529 | €6,935 | -€18,593 | -72.8% |
| Furniture and vehicles | 24 | €25,048 | €6,935 | -€18,112 | -72.3% |
| Other tangible fixed assets | 26 | €481 | €0 | -€481 | -100.0% |
| Current assets | 29/58 | €51,306 | €100,224 | +€48,918 | +95.3% |
| Amounts receivable within one year | 40/41 | €29,728 | €78,964 | +€49,236 | +165.6% |
| Trade receivables | 40 | €27,849 | €77,089 | +€49,241 | +176.8% |
| Other amounts receivable | 41 | €1,879 | €1,875 | -€4 | -0.2% |
| Cash at bank and in hand | 54/58 | €18,639 | €20,903 | +€2,264 | +12.1% |
| Deferred charges and accrued income | 490/1 | €2,939 | €356 | -€2,582 | -87.9% |
| Total equity and liabilities | 10/49 | €76,834 | €107,159 | +€30,325 | +39.5% |
| Equity | 10/15 | €47,340 | €55,270 | +€7,930 | +16.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €44,840 | €52,770 | +€7,930 | +17.7% |
| Amounts payable | 17/49 | €29,494 | €51,889 | +€22,395 | +75.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €29,494 | €51,889 | +€22,395 | +75.9% |
| Current portion of amounts payable after more than one year | 42 | €11,893 | €0 | -€11,893 | -100.0% |
| Financial debts | 43 | - | €4,177 | +€4,177 | |
| Credit institutions | 430/8 | - | €4,177 | +€4,177 | |
| Trade debts | 44 | €7,291 | €47,476 | +€40,184 | +551.1% |
| Suppliers | 440/4 | €7,291 | €47,476 | +€40,184 | +551.1% |
| Taxes, remuneration and social security | 45 | €10,258 | €236 | -€10,022 | -97.7% |
| Taxes | 450/3 | €10,258 | €236 | -€10,022 | -97.7% |
| Other amounts payable | 47/48 | €52 | €0 | -€52 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €13,371 | +€13,371 | |
| Remuneration, social security and pensions | 62 | €2,870 | €930 | -€1,940 | -67.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,375 | €11,096 | -€4,280 | -27.8% |
| Other operating charges | 640/8 | €706 | €1,418 | +€712 | +100.9% |
| Gross operating margin | 9900 | €25,090 | €31,233 | +€6,143 | +24.5% |
| Operating profit (loss) | 9901 | €6,138 | €17,789 | +€11,651 | +189.8% |
| Financial income | 75/76B | €4 | €2 | -€2 | -58.4% |
| Recurring financial income | 75 | €4 | €2 | -€2 | -58.4% |
| Financial charges | 65/66B | €974 | €2,125 | +€1,151 | +118.3% |
| Recurring financial charges | 65 | €974 | €2,125 | +€1,151 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | €5,168 | €15,666 | +€10,497 | +203.1% |
| Income taxes | 67/77 | €3,436 | €7,736 | +€4,300 | +125.2% |
| Profit (loss) for the period | 9904 | €1,733 | €7,930 | +€6,197 | +357.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,733 | €7,930 | +€6,197 | +357.7% |
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.