Continuity mistake: In the scene where Neptune originally enters the Krusty Krab 2, if you look out the window the original Krusty Krab isn't there. It also isn't there when he says "Have this pole executed." (outside the Krusty Krab 2) (00:19:05 - 00:20:00)
Continuity mistake: When we first see Dennis there is writing on his boot but in the next shot it has vanished. (00:32:05)
Continuity mistake: The distance between the two Krusty Krab restaurants keeps changing throughout the movie. (00:18:45)
Continuity mistake: When Spongebob wakes up the morning after his ice cream antics at Goofy Goober, there is a table and two chairs by the stage which disappear. (00:18:15)
Revealing mistake: When SpongeBob is telling King Neptune how much of a jerk Mr. Krabs is, when SpongeBob says, "I am 100 percent man," he leans back and you can see his hat is just floating there. (00:22:25)
Suggested correction: If you mean that it stays on his head, you do realise that they are underwater? It would stay on his head.
Even though they're underwater, everything else stays on the ocean floor level. Therefore, the hat shouldn't stay on Spongebob's head. It should fall off it and hit the floor.
Continuity mistake: When SpongeBob is first shown crying at the Nut Bar, you can only see one row of chairs. When SpongeBob gets up to leave, there is now a corner and another row. (00:16:30 - 00:17:30)
Continuity mistake: The pattywagon has pickles for wheels but when they pull up to the gas station, they are just regular green wheels.
Continuity mistake: When SpongeBob is "drunk" at Goofy Goober's, after the waiter tells him to scoop up his friend, SpongeBob falls flat on his face. In the close up of him, some green ice cream suddenly appears. (00:19:10)
Continuity mistake: After SpongeBob and Patrick bust out of the Krusty Krab, it cuts to inside the KK. You can see there's no one at the door, but Plankton appears mid-shot when he opens the door. (00:28:05)
Continuity mistake: During the 'Goofy Goober' test at the Thug Tug, the gang leader says "DJ, time for the test!" We see he has a blue hat and glasses before he puts the record on. Later, the gang leader says "DJ! Turn it up louder!" we see that the DJ now has a red/orange hat. (00:35:10)
Continuity mistake: When every one in the rough tub bar are told to line up, SpongeBob is standing next to a fish with an eyepatch. When showed from behind the fish is orange but is later dark green.
Continuity mistake: When the boys drive up to the gas station, the guys in the rocking chairs start a conversation with them. The guys' last words are "You boys won't last 10 seconds over the county line." The boys drive about five feet over the county line, and some guy steals the Patty Wagon. When the boys ask the guys how long it took, you can see that they are closer to the county line than before.
Continuity mistake: The swirls on the lollipop drunk SpongeBob is holding drastically change between shots. (00:18:35)
Factual error: King Neptune's crown changes size when Plankton steals it and when SpongeBob and Patrick retrieve it.
