SPARKY FRESH: 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.
SPARKY FRESH
Largest movements
- Cash +€24,879
up €24,879 (+265%), from €9,371 to €34,250
- Tangible fixed assets +€19,968
new in 2024: €19,968
of which Furniture and vehicles: +€17,808
- Receivables within one year -€18,712
down €18,712 (-40.6%), from €46,117 to €27,405
of which Trade receivables: -€13,000
- Stocks and contracts +€8,401
up €8,401 (+27.0%), from €31,144 to €39,545
- Deferred charges and accrued income -€1,473
no longer reported in 2024 (was €1,473)
- Trade debts +€21,014
up €21,014 (+90.4%), from €23,244 to €44,257
- Debts after one year +€14,777
up €14,777 (+675%), from €2,190 to €16,967
- Profit (loss) carried forward -€1,860
down €1,860 (-60.7%), from -€3,063 to -€4,923
- Tax, wage and social debts -€1,341
down €1,341 (-74.0%), from €1,813 to €472
- Depreciation +€6,656
up €6,656 (+2,219%), from €300 to €6,956
- Financial charges -€3,451
down €3,451 (-40.6%), from €8,504 to €5,053
of which Non-recurring financial charges: -€7,960
- Gross operating margin +€1,940
up €1,940 (+24.7%), from €7,865 to €9,804
- Other operating charges -€961
down €961 (-46.9%), from €2,048 to €1,087
- Taxes +€154
up €154 (+205%), from €75 to €229
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,905 | €122,368 | +€32,464 | +36.1% |
| Fixed assets | 21/28 | €1,800 | €21,168 | +€19,368 | +1,076% |
| Intangible fixed assets | 21 | €1,200 | €600 | -€600 | -50.0% |
| Tangible fixed assets | 22/27 | - | €19,968 | +€19,968 | |
| Plant, machinery and equipment | 23 | - | €2,160 | +€2,160 | |
| Furniture and vehicles | 24 | - | €17,808 | +€17,808 | |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €88,105 | €101,200 | +€13,096 | +14.9% |
| Stocks and contracts in progress | 3 | €31,144 | €39,545 | +€8,401 | +27.0% |
| Stocks | 30/36 | €31,144 | €39,545 | +€8,401 | +27.0% |
| Amounts receivable within one year | 40/41 | €46,117 | €27,405 | -€18,712 | -40.6% |
| Trade receivables | 40 | €13,000 | - | -€13,000 | |
| Other amounts receivable | 41 | €33,117 | €27,405 | -€5,712 | -17.2% |
| Cash at bank and in hand | 54/58 | €9,371 | €34,250 | +€24,879 | +265% |
| Deferred charges and accrued income | 490/1 | €1,473 | - | -€1,473 | |
| Total equity and liabilities | 10/49 | €89,905 | €122,368 | +€32,464 | +36.1% |
| Equity | 10/15 | €58,976 | €57,116 | -€1,860 | -3.2% |
| Contributions | 10/11 | €17,024 | €17,024 | = | 0.0% |
| Reserves | 13 | €45,015 | €45,015 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,438 | €1,438 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,438 | €1,438 | = | 0.0% |
| Distributable reserves | 133 | €43,577 | €43,577 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,063 | -€4,923 | -€1,860 | -60.7% |
| Amounts payable | 17/49 | €30,929 | €65,253 | +€34,324 | +111% |
| Amounts payable after more than one year | 17 | €2,190 | €16,967 | +€14,777 | +675% |
| Financial debts | 170/4 | €2,190 | €16,967 | +€14,777 | +675% |
| Amounts payable within one year | 42/48 | €28,739 | €48,285 | +€19,547 | +68.0% |
| Current portion of amounts payable after more than one year | 42 | €3,682 | €3,556 | -€126 | -3.4% |
| Trade debts | 44 | €23,244 | €44,257 | +€21,014 | +90.4% |
| Suppliers | 440/4 | €23,244 | €44,257 | +€21,014 | +90.4% |
| Taxes, remuneration and social security | 45 | €1,813 | €472 | -€1,341 | -74.0% |
| Taxes | 450/3 | €1,813 | €472 | -€1,341 | -74.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €300 | €6,956 | +€6,656 | +2,219% |
| Other operating charges | 640/8 | €2,048 | €1,087 | -€961 | -46.9% |
| Gross operating margin | 9900 | €7,865 | €9,804 | +€1,940 | +24.7% |
| Operating profit (loss) | 9901 | €5,516 | €1,761 | -€3,755 | -68.1% |
| Financial income | 75/76B | €0 | €134 | +€134 | +133,900% |
| Recurring financial income | 75 | €0 | €134 | +€134 | +133,900% |
| Financial charges | 65/66B | €8,504 | €5,053 | -€3,451 | -40.6% |
| Recurring financial charges | 65 | €544 | €5,053 | +€4,509 | +828% |
| Non-recurring financial charges | 66B | €7,960 | - | -€7,960 | |
| Profit (loss) for the period before taxes | 9903 | -€2,988 | -€3,158 | -€170 | -5.7% |
| Income taxes | 67/77 | €75 | €229 | +€154 | +205% |
| Profit (loss) for the period | 9904 | -€3,063 | -€3,387 | -€324 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,063 | -€3,387 | -€324 | -10.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.