SPARQ TRAINING & WELLNESS: what changed
SPARQ TRAINING & WELLNESS
Largest movements
- Receivables within one year +€11,834
up €11,834 (+49.2%), from €24,073 to €35,907
of which Other amounts receivable: +€12,439
- Tangible fixed assets -€5,263
down €5,263 (-21.7%), from €24,196 to €18,934
of which Land and buildings: -€4,716
- Tax, wage and social debts +€4,418
up €4,418 (+22.4%), from €19,691 to €24,109
of which Taxes: +€3,759
- Profit (loss) carried forward +€3,303
up €3,303 (+85.6%), from -€3,859 to -€556
- Trade debts -€869
down €869 (-2.9%), from €29,934 to €29,065
- Depreciation +€1,695
up €1,695 (+28.7%), from €5,898 to €7,593
- Other operating charges +€1,109
up €1,109 (+148%), from €749 to €1,857
- Gross operating margin +€911
up €911 (+1.7%), from €54,114 to €55,026
- Staff costs -€905
down €905 (-2.7%), from €33,899 to €32,994
- Financial charges +€554
up €554 (+19.1%), from €2,900 to €3,455
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,849 | €60,701 | +€6,852 | +12.7% |
| Fixed assets | 21/28 | €24,196 | €19,384 | -€4,813 | -19.9% |
| Tangible fixed assets | 22/27 | €24,196 | €18,934 | -€5,263 | -21.7% |
| Land and buildings | 22 | €14,552 | €9,836 | -€4,716 | -32.4% |
| Plant, machinery and equipment | 23 | €6,451 | €7,051 | +€600 | +9.3% |
| Furniture and vehicles | 24 | €3,193 | €2,046 | -€1,147 | -35.9% |
| Financial fixed assets | 28 | - | €450 | +€450 | |
| Current assets | 29/58 | €29,653 | €41,318 | +€11,665 | +39.3% |
| Amounts receivable within one year | 40/41 | €24,073 | €35,907 | +€11,834 | +49.2% |
| Trade receivables | 40 | €605 | - | -€605 | |
| Other amounts receivable | 41 | €23,468 | €35,907 | +€12,439 | +53.0% |
| Cash at bank and in hand | 54/58 | €4,598 | €4,113 | -€484 | -10.5% |
| Deferred charges and accrued income | 490/1 | €983 | €1,298 | +€315 | +32.1% |
| Total equity and liabilities | 10/49 | €53,849 | €60,701 | +€6,852 | +12.7% |
| Equity | 10/15 | €4,225 | €7,528 | +€3,303 | +78.2% |
| Contributions | 10/11 | €6,224 | €6,224 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,859 | -€556 | +€3,303 | +85.6% |
| Amounts payable | 17/49 | €49,625 | €53,173 | +€3,549 | +7.2% |
| Amounts payable within one year | 42/48 | €49,625 | €53,173 | +€3,549 | +7.2% |
| Trade debts | 44 | €29,934 | €29,065 | -€869 | -2.9% |
| Suppliers | 440/4 | €29,934 | €29,065 | -€869 | -2.9% |
| Taxes, remuneration and social security | 45 | €19,691 | €24,109 | +€4,418 | +22.4% |
| Taxes | 450/3 | €13,601 | €17,360 | +€3,759 | +27.6% |
| Remuneration and social security | 454/9 | €6,090 | €6,749 | +€659 | +10.8% |
| Remuneration, social security and pensions | 62 | €33,899 | €32,994 | -€905 | -2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,898 | €7,593 | +€1,695 | +28.7% |
| Other operating charges | 640/8 | €749 | €1,857 | +€1,109 | +148% |
| Gross operating margin | 9900 | €54,114 | €55,026 | +€911 | +1.7% |
| Operating profit (loss) | 9901 | €13,569 | €12,582 | -€987 | -7.3% |
| Financial income | 75/76B | €642 | €992 | +€350 | +54.4% |
| Recurring financial income | 75 | €642 | €992 | +€350 | +54.4% |
| Financial charges | 65/66B | €2,900 | €3,455 | +€554 | +19.1% |
| Recurring financial charges | 65 | €2,900 | €3,455 | +€554 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €11,311 | €10,119 | -€1,192 | -10.5% |
| Income taxes | 67/77 | €7,333 | €6,815 | -€518 | -7.1% |
| Profit (loss) for the period | 9904 | €3,977 | €3,303 | -€674 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,977 | €3,303 | -€674 | -16.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.