Sparta 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.
Sparta Consulting
Largest movements
- Tangible fixed assets -€118,756
down €118,756 (-4.7%), from €2.5m to €2.4m
of which Land and buildings: -€90,186
- Receivables within one year +€31,105
up €31,105 (+138%), from €22,579 to €53,684
of which Trade receivables: +€27,234
- Profit (loss) carried forward -€208,365
down €208,365 (-98.3%), from -€211,925 to -€420,290
- Other debts +€201,872
up €201,872 (+149%), from €135,731 to €337,603
- Debts after one year -€64,136
down €64,136 (-11.5%), from €556,701 to €492,564
- Tax, wage and social debts -€46,202
down €46,202 (-89.7%), from €51,482 to €5,281
of which Taxes: -€46,970
- Gross operating margin +€62,499
up €62,499 (+79.6%), from -€78,495 to -€15,996
- Taxes +€8,549
up €8,549, from -€5,508 to €3,041
- Other operating charges -€8,416
down €8,416 (-54.7%), from €15,388 to €6,972
- Staff costs +€6,177
new in 2025: €6,177
- Depreciation +€4,233
up €4,233 (+2.7%), from €159,128 to €163,361
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 | €2,558,038 | €2,467,989 | -€90,049 | -3.5% |
| Fixed assets | 21/28 | €2,513,918 | €2,395,162 | -€118,756 | -4.7% |
| Tangible fixed assets | 22/27 | €2,513,918 | €2,395,162 | -€118,756 | -4.7% |
| Land and buildings | 22 | €2,337,864 | €2,247,678 | -€90,186 | -3.9% |
| Plant, machinery and equipment | 23 | €19,558 | €16,123 | -€3,435 | -17.6% |
| Furniture and vehicles | 24 | €156,496 | €131,361 | -€25,135 | -16.1% |
| Current assets | 29/58 | €44,120 | €72,827 | +€28,707 | +65.1% |
| Amounts receivable within one year | 40/41 | €22,579 | €53,684 | +€31,105 | +138% |
| Trade receivables | 40 | €16,927 | €44,161 | +€27,234 | +161% |
| Other amounts receivable | 41 | €5,652 | €9,523 | +€3,871 | +68.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,650 | €12,214 | +€6,564 | +116% |
| Deferred charges and accrued income | 490/1 | €15,891 | €6,929 | -€8,962 | -56.4% |
| Total equity and liabilities | 10/49 | €2,558,038 | €2,467,989 | -€90,049 | -3.5% |
| Equity | 10/15 | €1,712,949 | €1,504,583 | -€208,365 | -12.2% |
| Contributions | 10/11 | €1,467,141 | €1,467,141 | = | 0.0% |
| Reserves | 13 | €457,732 | €457,732 | = | 0.0% |
| Distributable reserves | 133 | €457,732 | €457,732 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€211,925 | -€420,290 | -€208,365 | -98.3% |
| Amounts payable | 17/49 | €845,090 | €963,406 | +€118,317 | +14.0% |
| Amounts payable after more than one year | 17 | €556,701 | €492,564 | -€64,136 | -11.5% |
| Financial debts | 170/4 | €556,701 | €492,564 | -€64,136 | -11.5% |
| Amounts payable within one year | 42/48 | €281,058 | €443,983 | +€162,924 | +58.0% |
| Current portion of amounts payable after more than one year | 42 | €65,292 | €66,559 | +€1,267 | +1.9% |
| Trade debts | 44 | €28,552 | €28,777 | +€225 | +0.8% |
| Suppliers | 440/4 | €28,552 | €28,777 | +€225 | +0.8% |
| Advances received on contracts in progress | 46 | - | €5,762 | +€5,762 | |
| Taxes, remuneration and social security | 45 | €51,482 | €5,281 | -€46,202 | -89.7% |
| Taxes | 450/3 | €51,482 | €4,513 | -€46,970 | -91.2% |
| Remuneration and social security | 454/9 | - | €768 | +€768 | |
| Other amounts payable | 47/48 | €135,731 | €337,603 | +€201,872 | +149% |
| Accrued charges and deferred income | 492/3 | €7,331 | €26,860 | +€19,529 | +266% |
| Remuneration, social security and pensions | 62 | - | €6,177 | +€6,177 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €159,128 | €163,361 | +€4,233 | +2.7% |
| Other operating charges | 640/8 | €15,388 | €6,972 | -€8,416 | -54.7% |
| Gross operating margin | 9900 | -€78,495 | -€15,996 | +€62,499 | +79.6% |
| Operating profit (loss) | 9901 | -€253,011 | -€192,506 | +€60,506 | +23.9% |
| Financial income | 75/76B | €9 | €12 | +€3 | +33.6% |
| Recurring financial income | 75 | €9 | €12 | +€3 | +33.6% |
| Financial charges | 65/66B | €14,546 | €12,831 | -€1,716 | -11.8% |
| Recurring financial charges | 65 | €14,546 | €12,831 | -€1,716 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€267,549 | -€205,324 | +€62,225 | +23.3% |
| Income taxes | 67/77 | -€5,508 | €3,041 | +€8,549 | |
| Profit (loss) for the period | 9904 | -€262,041 | -€208,365 | +€53,675 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€262,041 | -€208,365 | +€53,675 | +20.5% |
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 23 October 2026 via checked.be.