Sparky: 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.
Sparky
Largest movements
- Cash +€45,156
up €45,156 (+46.7%), from €96,620 to €141,776
mainly Net result for the year (+€59,098) and Depreciation (+€527)
- Receivables within one year +€9,692
up €9,692 (+200.8%), from €4,828 to €14,520
of which Trade receivables: +€14,520
- Reserves +€59,098
up €59,098 (+70.7%), from €83,578 to €142,676
- Tax, wage and social debts -€3,264
down €3,264 (-24.8%), from €13,167 to €9,903
- Other debts -€1,810
down €1,810 (-40.0%), from €4,530 to €2,720
- Gross operating margin -€30,284
down €30,284 (-25.7%), from €117,741 to €87,458
- Taxes -€4,877
down €4,877 (-14.9%), from €32,640 to €27,763
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 | €102,389 | €156,710 | +€54,322 | +53.1% |
| Fixed assets | 21/28 | €941 | €415 | -€527 | -56.0% |
| Tangible fixed assets | 22/27 | €941 | €415 | -€527 | -56.0% |
| Furniture and vehicles | 24 | €941 | €415 | -€527 | -56.0% |
| Current assets | 29/58 | €101,447 | €156,296 | +€54,848 | +54.1% |
| Amounts receivable within one year | 40/41 | €4,828 | €14,520 | +€9,692 | +200.8% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €4,828 | - | -€4,828 | |
| Cash at bank and in hand | 54/58 | €96,620 | €141,776 | +€45,156 | +46.7% |
| Total equity and liabilities | 10/49 | €102,389 | €156,710 | +€54,322 | +53.1% |
| Equity | 10/15 | €84,578 | €143,676 | +€59,098 | +69.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €83,578 | €142,676 | +€59,098 | +70.7% |
| Distributable reserves | 133 | €83,578 | €142,676 | +€59,098 | +70.7% |
| Amounts payable | 17/49 | €17,811 | €13,035 | -€4,776 | -26.8% |
| Amounts payable within one year | 42/48 | €17,811 | €13,035 | -€4,776 | -26.8% |
| Trade debts | 44 | €113 | €412 | +€298 | +262.7% |
| Suppliers | 440/4 | €113 | €412 | +€298 | +262.7% |
| Taxes, remuneration and social security | 45 | €13,167 | €9,903 | -€3,264 | -24.8% |
| Taxes | 450/3 | €13,167 | €9,903 | -€3,264 | -24.8% |
| Other amounts payable | 47/48 | €4,530 | €2,720 | -€1,810 | -40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €639 | €527 | -€112 | -17.6% |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | €117,741 | €87,458 | -€30,284 | -25.7% |
| Operating profit (loss) | 9901 | €116,330 | €86,931 | -€29,400 | -25.3% |
| Financial charges | 65/66B | €112 | €70 | -€42 | -37.4% |
| Recurring financial charges | 65 | €112 | €70 | -€42 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €116,218 | €86,860 | -€29,358 | -25.3% |
| Income taxes | 67/77 | €32,640 | €27,763 | -€4,877 | -14.9% |
| Profit (loss) for the period | 9904 | €83,578 | €59,098 | -€24,481 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,578 | €59,098 | -€24,481 | -29.3% |
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 4 October 2026 via checked.be.