Sparta Barber: 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.
Sparta Barber
Largest movements
- Receivables within one year +€4,923
up €4,923 (+254%), from €1,935 to €6,857
- Cash -€3,384
down €3,384 (-41.0%), from €8,256 to €4,872
mainly Receivables within one year (-€4,923) and Other debts (-€428)
- Trade debts +€1,674
up €1,674 (+3,548%), from €47 to €1,721
- Other debts -€428
down €428 (-17.1%), from €2,497 to €2,070
- Tax, wage and social debts +€248
up €248 (+10.3%), from €2,400 to €2,648
of which Remuneration and social security: +€2,648
- Gross operating margin -€8,978
down €8,978 (-71.5%), from €12,553 to €3,574
- Financial charges +€176
up €176 (+268%), from €66 to €241
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 | €15,190 | €16,729 | +€1,539 | +10.1% |
| Fixed assets | 21/28 | €5,000 | €5,000 | = | 0.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €10,190 | €11,729 | +€1,539 | +15.1% |
| Amounts receivable within one year | 40/41 | €1,935 | €6,857 | +€4,923 | +254% |
| Other amounts receivable | 41 | €1,935 | €6,857 | +€4,923 | +254% |
| Cash at bank and in hand | 54/58 | €8,256 | €4,872 | -€3,384 | -41.0% |
| Total equity and liabilities | 10/49 | €15,190 | €16,729 | +€1,539 | +10.1% |
| Equity | 10/15 | €10,246 | €10,290 | +€44 | +0.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,246 | €9,290 | +€44 | +0.5% |
| Amounts payable | 17/49 | €4,945 | €6,439 | +€1,494 | +30.2% |
| Amounts payable within one year | 42/48 | €4,945 | €6,439 | +€1,494 | +30.2% |
| Trade debts | 44 | €47 | €1,721 | +€1,674 | +3,548% |
| Suppliers | 440/4 | €47 | €1,721 | +€1,674 | +3,548% |
| Taxes, remuneration and social security | 45 | €2,400 | €2,648 | +€248 | +10.3% |
| Taxes | 450/3 | €2,400 | - | -€2,400 | |
| Remuneration and social security | 454/9 | - | €2,648 | +€2,648 | |
| Other amounts payable | 47/48 | €2,497 | €2,070 | -€428 | -17.1% |
| Other operating charges | 640/8 | €842 | €835 | -€7 | -0.8% |
| Gross operating margin | 9900 | €12,553 | €3,574 | -€8,978 | -71.5% |
| Operating profit (loss) | 9901 | €11,711 | €2,739 | -€8,972 | -76.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €66 | €241 | +€176 | +268% |
| Recurring financial charges | 65 | €66 | €241 | +€176 | +268% |
| Profit (loss) for the period before taxes | 9903 | €11,646 | €2,498 | -€9,147 | -78.5% |
| Income taxes | 67/77 | €2,400 | €2,454 | +€54 | +2.3% |
| Profit (loss) for the period | 9904 | €9,246 | €44 | -€9,201 | -99.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,246 | €44 | -€9,201 | -99.5% |
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 26 October 2026 via checked.be.