SPARROX CONSULTING: 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.
SPARROX CONSULTING
Largest movements
- Cash -€9,506
down €9,506 (-3.0%), from €321,876 to €312,371
mainly Other debts (-€52,028) and Tax, wage and social debts (-€22,252)
- Reserves +€68,952
up €68,952 (+29.6%), from €233,234 to €302,186
- Other debts -€52,028
no longer reported in 2025 (was €52,028)
- Tax, wage and social debts -€22,252
down €22,252 (-34.4%), from €64,616 to €42,364
- Gross operating margin -€12,031
down €12,031 (-11.1%), from €108,101 to €96,070
- Financial income +€1,093
up €1,093 (+34.9%), from €3,129 to €4,222
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 | €357,908 | €351,490 | -€6,418 | -1.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €13,653 | €16,006 | +€2,353 | +17.2% |
| Tangible fixed assets | 22/27 | €13,653 | €16,006 | +€2,353 | +17.2% |
| Plant, machinery and equipment | 23 | €3,159 | €2,241 | -€917 | -29.0% |
| Furniture and vehicles | 24 | €1,905 | €3,807 | +€1,902 | +99.9% |
| Other tangible fixed assets | 26 | €8,589 | €9,957 | +€1,368 | +15.9% |
| Current assets | 29/58 | €344,255 | €335,485 | -€8,771 | -2.5% |
| Amounts receivable within one year | 40/41 | €21,684 | €19,685 | -€1,999 | -9.2% |
| Trade receivables | 40 | €20,340 | €19,264 | -€1,076 | -5.3% |
| Other amounts receivable | 41 | €1,343 | €420 | -€923 | -68.7% |
| Cash at bank and in hand | 54/58 | €321,876 | €312,371 | -€9,506 | -3.0% |
| Deferred charges and accrued income | 490/1 | €695 | €3,429 | +€2,734 | +393% |
| Total equity and liabilities | 10/49 | €357,908 | €351,490 | -€6,418 | -1.8% |
| Equity | 10/15 | €236,234 | €305,186 | +€68,952 | +29.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €233,234 | €302,186 | +€68,952 | +29.6% |
| Distributable reserves | 133 | €233,234 | €302,186 | +€68,952 | +29.6% |
| Amounts payable | 17/49 | €121,674 | €46,305 | -€75,370 | -61.9% |
| Amounts payable within one year | 42/48 | €118,309 | €45,919 | -€72,390 | -61.2% |
| Trade debts | 44 | €1,666 | €3,556 | +€1,890 | +113% |
| Suppliers | 440/4 | €1,666 | €3,556 | +€1,890 | +113% |
| Taxes, remuneration and social security | 45 | €64,616 | €42,364 | -€22,252 | -34.4% |
| Taxes | 450/3 | €64,616 | €42,364 | -€22,252 | -34.4% |
| Other amounts payable | 47/48 | €52,028 | - | -€52,028 | |
| Accrued charges and deferred income | 492/3 | €3,365 | €385 | -€2,980 | -88.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,090 | €2,978 | +€888 | +42.5% |
| Other operating charges | 640/8 | €801 | €544 | -€257 | -32.1% |
| Non-recurring operating charges | 66A | €165 | €36 | -€128 | -77.9% |
| Gross operating margin | 9900 | €108,101 | €96,070 | -€12,031 | -11.1% |
| Operating profit (loss) | 9901 | €105,046 | €92,512 | -€12,534 | -11.9% |
| Financial income | 75/76B | €3,129 | €4,222 | +€1,093 | +34.9% |
| Recurring financial income | 75 | €3,129 | €4,222 | +€1,093 | +34.9% |
| Financial charges | 65/66B | €1,376 | €1,322 | -€55 | -4.0% |
| Recurring financial charges | 65 | €1,376 | €1,322 | -€55 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €106,799 | €95,413 | -€11,386 | -10.7% |
| Income taxes | 67/77 | €27,214 | €26,461 | -€754 | -2.8% |
| Profit (loss) for the period | 9904 | €79,584 | €68,952 | -€10,632 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,584 | €68,952 | -€10,632 | -13.4% |
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 16 October 2026 via checked.be.