SPARROW COMMUNITY: 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.
SPARROW COMMUNITY
Largest movements
- Cash +€42,682
up €42,682 (+6,584%), from €648 to €43,330
mainly Other debts (+€50,750) and Tax, wage and social debts (+€14,406)
- Receivables within one year +€15,652
up €15,652 (+1,323%), from €1,183 to €16,835
of which Trade receivables: +€16,585
- Tangible fixed assets +€1,746
new in 2025: €1,746
- Other debts +€50,750
new in 2025: €50,750
- Tax, wage and social debts +€14,406
up €14,406 (+62.1%), from €23,196 to €37,602
of which Remuneration and social security: +€21,195
- Profit (loss) carried forward -€13,975
down €13,975 (-48.5%), from -€28,834 to -€42,809
- Trade debts +€8,642
up €8,642 (+309%), from €2,800 to €11,442
- Staff costs -€47,768
down €47,768 (-89.1%), from €53,624 to €5,856
- Gross operating margin -€41,519
down €41,519, from €34,062 to -€7,456
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.
Derived cash bridge
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 | €2,162 | €61,986 | +€59,824 | +2,767% |
| Formation expenses | 20 | €330 | €74 | -€256 | -77.6% |
| Fixed assets | 21/28 | - | €1,746 | +€1,746 | |
| Tangible fixed assets | 22/27 | - | €1,746 | +€1,746 | |
| Furniture and vehicles | 24 | - | €1,746 | +€1,746 | |
| Current assets | 29/58 | €1,832 | €60,165 | +€58,334 | +3,185% |
| Amounts receivable within one year | 40/41 | €1,183 | €16,835 | +€15,652 | +1,323% |
| Trade receivables | 40 | €250 | €16,835 | +€16,585 | +6,634% |
| Other amounts receivable | 41 | €933 | - | -€933 | |
| Cash at bank and in hand | 54/58 | €648 | €43,330 | +€42,682 | +6,584% |
| Total equity and liabilities | 10/49 | €2,162 | €61,986 | +€59,824 | +2,767% |
| Equity | 10/15 | -€23,834 | -€37,809 | -€13,975 | -58.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,834 | -€42,809 | -€13,975 | -48.5% |
| Amounts payable | 17/49 | €25,996 | €99,795 | +€73,799 | +284% |
| Amounts payable within one year | 42/48 | €25,996 | €99,795 | +€73,799 | +284% |
| Trade debts | 44 | €2,800 | €11,442 | +€8,642 | +309% |
| Suppliers | 440/4 | €2,800 | €11,442 | +€8,642 | +309% |
| Taxes, remuneration and social security | 45 | €23,196 | €37,602 | +€14,406 | +62.1% |
| Taxes | 450/3 | €13,783 | €6,994 | -€6,789 | -49.3% |
| Remuneration and social security | 454/9 | €9,413 | €30,608 | +€21,195 | +225% |
| Other amounts payable | 47/48 | - | €50,750 | +€50,750 | |
| Remuneration, social security and pensions | 62 | €53,624 | €5,856 | -€47,768 | -89.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256 | €263 | +€7 | +2.8% |
| Other operating charges | 640/8 | €172 | €250 | +€78 | +45.3% |
| Gross operating margin | 9900 | €34,062 | -€7,456 | -€41,519 | |
| Operating profit (loss) | 9901 | -€19,989 | -€13,825 | +€6,164 | +30.8% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100% |
| Financial charges | 65/66B | €163 | €150 | -€14 | -8.3% |
| Recurring financial charges | 65 | €163 | €150 | -€14 | -8.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,153 | -€13,975 | +€6,178 | +30.7% |
| Profit (loss) for the period | 9904 | -€20,153 | -€13,975 | +€6,178 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,153 | -€13,975 | +€6,178 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.