Triple 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.
Triple Spark
Largest movements
- Cash -€3,459
down €3,459 (-15.8%), from €21,960 to €18,502
mainly Net result for the year (-€5,907) and Deferred charges and accrued income (-€550)
- Tangible fixed assets -€3,177
down €3,177 (-56.9%), from €5,589 to €2,411
- Deferred charges and accrued income +€550
up €550, from €0 to €550
- Profit (loss) carried forward -€5,907
down €5,907 (-53.5%), from €11,043 to €5,136
- Gross operating margin -€941
down €941 (-101%), from -€929 to -€1,870
- Financial charges +€161
up €161 (+90.2%), from €179 to €340
- Other operating charges -€43
down €43 (-7.6%), from €563 to €520
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 | €28,525 | €22,618 | -€5,907 | -20.7% |
| Fixed assets | 21/28 | €5,589 | €2,411 | -€3,177 | -56.9% |
| Tangible fixed assets | 22/27 | €5,589 | €2,411 | -€3,177 | -56.9% |
| Plant, machinery and equipment | 23 | €5,589 | €2,411 | -€3,177 | -56.9% |
| Current assets | 29/58 | €22,936 | €20,207 | -€2,730 | -11.9% |
| Amounts receivable within one year | 40/41 | €976 | €1,156 | +€180 | +18.4% |
| Trade receivables | 40 | €10 | €672 | +€662 | +6,583% |
| Other amounts receivable | 41 | €966 | €484 | -€482 | -49.9% |
| Cash at bank and in hand | 54/58 | €21,960 | €18,502 | -€3,459 | -15.8% |
| Deferred charges and accrued income | 490/1 | €0 | €550 | +€550 | |
| Total equity and liabilities | 10/49 | €28,525 | €22,618 | -€5,907 | -20.7% |
| Equity | 10/15 | €28,525 | €22,618 | -€5,907 | -20.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,082 | €5,082 | = | 0.0% |
| Distributable reserves | 133 | €5,082 | €5,082 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,043 | €5,136 | -€5,907 | -53.5% |
| Amounts payable | 17/49 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €0 | - | = | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,177 | €3,177 | = | 0.0% |
| Other operating charges | 640/8 | €563 | €520 | -€43 | -7.6% |
| Gross operating margin | 9900 | -€929 | -€1,870 | -€941 | -101% |
| Operating profit (loss) | 9901 | -€4,669 | -€5,567 | -€898 | -19.2% |
| Financial charges | 65/66B | €179 | €340 | +€161 | +90.2% |
| Recurring financial charges | 65 | €179 | €340 | +€161 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,848 | -€5,907 | -€1,059 | -21.8% |
| Profit (loss) for the period | 9904 | -€4,848 | -€5,907 | -€1,059 | -21.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,848 | -€5,907 | -€1,059 | -21.8% |
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.