King Neptune getting an aesop about showing love and compassion, and praising Mindy for being right.
Near the beginning of the film, Patrick treats a depressed Spongebob to several ice cream sundaes to cheer him up.
The end credits of the film definitely qualify- they depict Spongebob, now manager of the Krusty Krab II, working hard and loving every second of it. It's a simple ending, but satisfying nevertheless, and suiting of his character.
It's a brief moment and easily lost in how sad the scene is, but when Spongebob and Patrick are under the heat lamp, Spongebob's arm snaps off. Patrick, obviously not doing well himself, picks it up and puts it back on his friend.