Other mistake: Mr. Krabs pours Sandy's growth serum on a patty. It grows, and Spongebob scrapes some off to construct individual patties from the larger one. The larger one then continues to grow, but the individual ones do not, even though they are all the same meat.
Continuity mistake: In "Mermaidman Begins", Mermaidman and Barnacleboy are running across a dock, about to jump into the sea. Next to them, on the right, there is a pelican sitting on a pillar. In the next shot at a different angle, the pelican is gone.
Continuity mistake: The giant Krabby Patty eats SpongeBob's shoe and sock in the kitchen. But by the time SpongeBob and Squidward run to the door and are stopped by Mr. Krabs, the shoe and sock have magically reappeared.
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Audio problem: When Spongebob, is in the pile of rubble left after Squidward unraveled, he picks up his phone receiver. Then, Gary slithers away and you hear Spongebob pressing the keys on the phone, but when it cuts back to him, he is only holding the receiver.