Tony Spark: 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.
Tony Spark
Largest movements
- Receivables within one year +€140,858
up €140,858 (+486%), from €28,961 to €169,819
of which Trade receivables: +€145,096
- Tangible fixed assets -€32,828
down €32,828 (-8.0%), from €412,763 to €379,935
of which Furniture and vehicles: -€17,928
- Cash +€9,527
up €9,527 (+7.0%), from €135,860 to €145,386
mainly Other debts (+€148,790) and Net result for the year (+€112,094)
- Deferred charges and accrued income +€7,124
new in 2025: €7,124
- Other debts +€148,790
new in 2025: €148,790
- Profit (loss) carried forward -€87,697
down €87,697 (-97.7%), from €89,791 to €2,094
- Trade debts +€59,840
up €59,840 (+89.4%), from €66,954 to €126,793
- Debts after one year -€33,757
down €33,757 (-9.4%), from €357,799 to €324,041
- Tax, wage and social debts +€20,663
up €20,663 (+77.5%), from €26,662 to €47,325
- Gross operating margin +€38,212
up €38,212 (+23.0%), from €166,017 to €204,229
- Taxes +€20,886
up €20,886 (+92.7%), from €22,520 to €43,406
- Depreciation -€11,008
down €11,008 (-23.7%), from €46,385 to €35,377
- Financial charges +€6,607
up €6,607 (+155%), from €4,272 to €10,879
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 | €577,584 | €702,264 | +€124,681 | +21.6% |
| Fixed assets | 21/28 | €412,763 | €379,935 | -€32,828 | -8.0% |
| Tangible fixed assets | 22/27 | €412,763 | €379,935 | -€32,828 | -8.0% |
| Plant, machinery and equipment | 23 | €2,727 | €1,222 | -€1,505 | -55.2% |
| Furniture and vehicles | 24 | €83,757 | €65,829 | -€17,928 | -21.4% |
| Leasing and similar rights | 25 | €321,131 | €307,736 | -€13,394 | -4.2% |
| Other tangible fixed assets | 26 | €5,148 | €5,148 | = | 0.0% |
| Current assets | 29/58 | €164,821 | €322,329 | +€157,509 | +95.6% |
| Amounts receivable within one year | 40/41 | €28,961 | €169,819 | +€140,858 | +486% |
| Trade receivables | 40 | €21,613 | €166,708 | +€145,096 | +671% |
| Other amounts receivable | 41 | €7,348 | €3,111 | -€4,237 | -57.7% |
| Cash at bank and in hand | 54/58 | €135,860 | €145,386 | +€9,527 | +7.0% |
| Deferred charges and accrued income | 490/1 | - | €7,124 | +€7,124 | |
| Total equity and liabilities | 10/49 | €577,584 | €702,264 | +€124,681 | +21.6% |
| Equity | 10/15 | €89,791 | €2,094 | -€87,697 | -97.7% |
| Profit (loss) carried forward | 14 | €89,791 | €2,094 | -€87,697 | -97.7% |
| Amounts payable | 17/49 | €487,793 | €700,170 | +€212,378 | +43.5% |
| Amounts payable after more than one year | 17 | €357,799 | €324,041 | -€33,757 | -9.4% |
| Financial debts | 170/4 | €357,799 | €324,041 | -€33,757 | -9.4% |
| Amounts payable within one year | 42/48 | €127,161 | €357,550 | +€230,389 | +181% |
| Current portion of amounts payable after more than one year | 42 | €33,545 | €34,642 | +€1,097 | +3.3% |
| Trade debts | 44 | €66,954 | €126,793 | +€59,840 | +89.4% |
| Suppliers | 440/4 | €66,954 | €126,793 | +€59,840 | +89.4% |
| Taxes, remuneration and social security | 45 | €26,662 | €47,325 | +€20,663 | +77.5% |
| Taxes | 450/3 | €26,662 | €47,325 | +€20,663 | +77.5% |
| Other amounts payable | 47/48 | - | €148,790 | +€148,790 | |
| Accrued charges and deferred income | 492/3 | €2,833 | €18,579 | +€15,746 | +556% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,385 | €35,377 | -€11,008 | -23.7% |
| Other operating charges | 640/8 | €3,052 | €2,509 | -€543 | -17.8% |
| Gross operating margin | 9900 | €166,017 | €204,229 | +€38,212 | +23.0% |
| Operating profit (loss) | 9901 | €116,580 | €166,343 | +€49,763 | +42.7% |
| Financial income | 75/76B | €3 | €36 | +€33 | +1,097% |
| Recurring financial income | 75 | €3 | €36 | +€33 | +1,097% |
| Financial charges | 65/66B | €4,272 | €10,879 | +€6,607 | +155% |
| Recurring financial charges | 65 | €4,272 | €10,879 | +€6,607 | +155% |
| Profit (loss) for the period before taxes | 9903 | €112,311 | €155,500 | +€43,189 | +38.5% |
| Income taxes | 67/77 | €22,520 | €43,406 | +€20,886 | +92.7% |
| Profit (loss) for the period | 9904 | €89,791 | €112,094 | +€22,303 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,791 | €112,094 | +€22,303 | +24.8% |
Source: filed annual accounts (NBB), financial years ended 1 October 2024 and 1 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.