SPARKY KHAN: 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 KHAN
Largest movements
- Stocks and contracts -€10,160
down €10,160 (-47.2%), from €21,512 to €11,352
- Financial fixed assets +€2,300
up €2,300 (+46.5%), from €4,950 to €7,250
- Cash -€2,035
down €2,035 (-30.6%), from €6,647 to €4,613
mainly Net result for the year (-€12,935) and Trade debts (-€4,067)
- Receivables within one year -€1,069
down €1,069 (-19.5%), from €5,489 to €4,420
- Profit (loss) carried forward -€12,935
down €12,935 (-138%), from -€9,345 to -€22,280
- Other debts +€4,281
new in 2023: €4,281
- Trade debts -€4,067
down €4,067 (-20.2%), from €20,175 to €16,107
- Current portion of long-term debt +€2,569
new in 2023: €2,569
- Tax, wage and social debts -€1,033
down €1,033 (-83.6%), from €1,236 to €203
- Financial charges +€2,702
up €2,702 (+225%), from €1,202 to €3,905
- Other operating charges +€651
up €651 (+31.8%), from €2,044 to €2,695
- Gross operating margin -€327
down €327 (-5.4%), from -€6,099 to -€6,426
- Financial income +€91
new in 2023: €91
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,599 | €27,635 | -€10,964 | -28.4% |
| Fixed assets | 21/28 | €4,950 | €7,250 | +€2,300 | +46.5% |
| Financial fixed assets | 28 | €4,950 | €7,250 | +€2,300 | +46.5% |
| Current assets | 29/58 | €33,649 | €20,385 | -€13,264 | -39.4% |
| Stocks and contracts in progress | 3 | €21,512 | €11,352 | -€10,160 | -47.2% |
| Stocks | 30/36 | €21,512 | €11,352 | -€10,160 | -47.2% |
| Amounts receivable within one year | 40/41 | €5,489 | €4,420 | -€1,069 | -19.5% |
| Other amounts receivable | 41 | €5,489 | €4,420 | -€1,069 | -19.5% |
| Cash at bank and in hand | 54/58 | €6,647 | €4,613 | -€2,035 | -30.6% |
| Total equity and liabilities | 10/49 | €38,599 | €27,635 | -€10,964 | -28.4% |
| Equity | 10/15 | €17,188 | €4,253 | -€12,935 | -75.3% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €20,533 | €20,533 | = | 0.0% |
| Distributable reserves | 133 | €20,533 | €20,533 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,345 | -€22,280 | -€12,935 | -138% |
| Amounts payable | 17/49 | €21,411 | €23,382 | +€1,971 | +9.2% |
| Amounts payable after more than one year | 17 | - | €222 | +€222 | |
| Financial debts | 170/4 | - | €222 | +€222 | |
| Amounts payable within one year | 42/48 | €21,411 | €23,160 | +€1,749 | +8.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,569 | +€2,569 | |
| Trade debts | 44 | €20,175 | €16,107 | -€4,067 | -20.2% |
| Suppliers | 440/4 | €20,175 | €16,107 | -€4,067 | -20.2% |
| Taxes, remuneration and social security | 45 | €1,236 | €203 | -€1,033 | -83.6% |
| Taxes | 450/3 | €1,236 | €203 | -€1,033 | -83.6% |
| Other amounts payable | 47/48 | - | €4,281 | +€4,281 | |
| Other operating charges | 640/8 | €2,044 | €2,695 | +€651 | +31.8% |
| Gross operating margin | 9900 | -€6,099 | -€6,426 | -€327 | -5.4% |
| Operating profit (loss) | 9901 | -€8,143 | -€9,121 | -€978 | -12.0% |
| Financial income | 75/76B | - | €91 | +€91 | |
| Recurring financial income | 75 | - | €91 | +€91 | |
| Financial charges | 65/66B | €1,202 | €3,905 | +€2,702 | +225% |
| Recurring financial charges | 65 | €1,202 | €3,905 | +€2,702 | +225% |
| Profit (loss) for the period before taxes | 9903 | -€9,345 | -€12,935 | -€3,589 | -38.4% |
| Profit (loss) for the period | 9904 | -€9,345 | -€12,935 | -€3,589 | -38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,345 | -€12,935 | -€3,589 | -38.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.