SPARLI: 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.
SPARLI
Largest movements
- Tangible fixed assets -€11,498
down €11,498 (-4.3%), from €267,197 to €255,698
- Debts after one year -€21,608
down €21,608 (-12.2%), from €177,603 to €155,995
- Other debts +€10,434
up €10,434 (+9.9%), from €105,229 to €115,663
- Other operating charges +€544
up €544 (+35.3%), from €1,542 to €2,086
- Financial charges -€240
down €240 (-6.5%), from €3,658 to €3,419
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 | €269,058 | €257,161 | -€11,897 | -4.4% |
| Fixed assets | 21/28 | €267,197 | €255,698 | -€11,498 | -4.3% |
| Tangible fixed assets | 22/27 | €267,197 | €255,698 | -€11,498 | -4.3% |
| Land and buildings | 22 | €267,197 | €255,698 | -€11,498 | -4.3% |
| Current assets | 29/58 | €1,861 | €1,463 | -€398 | -21.4% |
| Cash at bank and in hand | 54/58 | €1,248 | €831 | -€418 | -33.5% |
| Deferred charges and accrued income | 490/1 | €613 | €632 | +€19 | +3.1% |
| Total equity and liabilities | 10/49 | €269,058 | €257,161 | -€11,897 | -4.4% |
| Equity | 10/15 | -€38,406 | -€38,605 | -€199 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,006 | -€57,205 | -€199 | -0.3% |
| Amounts payable | 17/49 | €307,464 | €295,766 | -€11,698 | -3.8% |
| Amounts payable after more than one year | 17 | €177,603 | €155,995 | -€21,608 | -12.2% |
| Financial debts | 170/4 | €177,603 | €155,995 | -€21,608 | -12.2% |
| Amounts payable within one year | 42/48 | €128,522 | €138,433 | +€9,910 | +7.7% |
| Current portion of amounts payable after more than one year | 42 | €21,239 | €21,608 | +€369 | +1.7% |
| Trade debts | 44 | €2,054 | €1,162 | -€892 | -43.4% |
| Suppliers | 440/4 | €2,054 | €1,162 | -€892 | -43.4% |
| Other amounts payable | 47/48 | €105,229 | €115,663 | +€10,434 | +9.9% |
| Accrued charges and deferred income | 492/3 | €1,339 | €1,339 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,498 | €11,498 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,542 | €2,086 | +€544 | +35.3% |
| Gross operating margin | 9900 | €16,906 | €16,802 | -€104 | -0.6% |
| Operating profit (loss) | 9901 | €3,866 | €3,218 | -€648 | -16.8% |
| Financial income | 75/76B | €0 | €2 | +€2 | |
| Recurring financial income | 75 | €0 | €2 | +€2 | |
| Financial charges | 65/66B | €3,658 | €3,419 | -€240 | -6.5% |
| Recurring financial charges | 65 | €3,658 | €3,419 | -€240 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €208 | -€199 | -€407 | |
| Profit (loss) for the period | 9904 | €208 | -€199 | -€407 | |
| Profit (loss) for the period to be appropriated | 9905 | €208 | -€199 | -€407 |
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 5 October 2026 via checked.be.