This movie is known for its adult humor, even to the fact it is rated Adult Situation on television.
At the beginning of the movie, SpongeBob is singing in the shower with Squidward, brushing his back.
When Squidward notices him, he pulls the curtain over where his crotch should be.
In the Goofy Goober Candy Boat, SpongeBob becomes drunk off of ice cream. These instances shown are
SpongeBob keeps shouting "WAITER!" in some suggestive way.
He drags Patrick and the Goofy Goober peanut on stage and sings a song called "WAITER!" while stumbling around on stage, with very slurred speech.
Later, a very hung-over SpongeBob appears with a 4'O Clock shadow and finds an unconscious Patrick: "Patrick! HEYWHASSUPBUDDY-?!" *face-plants the floor*
When he arrives at the Krusty Krab, he is very wobbly, still has slurred speech, belches as if ready to throw up, and mistakes King Neptune as a woman. He clearly has a hangover.
At one point while riding David Hasselhoff, Dennis steps on Hasselhoff's butt and Hassehoff says "Watch it back there!".
Dennis stabbed it with his knife-necklace.
It's also been established that Dennis has enormous cleats.
In the Goofy Goober Rock song, a mini SpongeBob walks out of SpongeBob's mouth and onto his tongue.
And in another part, a giant version of Patrick is in high-heels with leggings and does the splits, SpongeBob's sunglasses then slide off his face and he has a surprised expression.
At one point in the song Spongebob sings the line "No frickin' way", in the TV and Theatrical versions. On the CD, this was changed to "no no no way".
At the beginning when Mr. Krabs is trying to think of a word to describe SpongeBob, one of the crowd member's guesses is a dingaling.
When Plankton is looking at Plan Z, he's getting excited and sweaty, and you can hear a saxophone in the background.
Patrick says he will give SpongeBob a surprise for when he becomes manager. His surprise? Patrick floating on a balloon bare naked.
With a flagpole wedged between his "cheeks".
Patrick later asks the crowd if they saw his butt.
When Mindy comes to tell SpongeBob and Patrick what's going on, Patrick asks Mindy if she saw his underwear. Mindy says no. Patrick asks if she did want to see them. No answer from Mindy.
Also, Patrick seems attracted to Mindy, who looks a like a teenager. Patrick is 24 years old....
Well, she is hot.
Still:
Did you see my underwear?
No, Patrick.
Did you want to?
When King Neptune puts Mr. Krabs on fire, Mr. Krabs shouts "Me pants are on fire!".
He comes back in nothing but his underwear and says "Me underwear's on fire!".
He comes back naked and says "I'm on fire!". Also, while he says this a little fire flame is shown where his crotch should be.
At one point, SpongeBob says "I'm late for work! Mr. Krabs is gonna be -" then cuts himself off. Now, what certain cuss word that starts with a "p" should go there?
And King Neptune actually says "damning".
Yeah but isn't that actually the CORRECT usage?
When Mr. Krabs is whispering to Spongebob, who's repeating everything he says into the microphone, Spongebob says "I'm making a complete what of myself?" Now, there's a lot of options that could go there, but if you listen to Krabs's mumbling before this line, you can hear the word "jackass".
The slapping section of the song Now that We're Men. While fairly harmless in the context of the movie itself, listening to it in the movie's soundtrack treats you to slapping noises while Spongebob and Patrick utter "Go!", "Uh huh", and "Oh yeah!" in fairly suggestive tones as the slapping gets faster until it finally ends with both of them letting out a big sigh.
Plankton says "Lord knows I've tried" as opposed to "Neptune knows I've tried." References to God or religions besides Judaism in Nicktoons are extremely rare outside of Ren and Stimpy and Rugrats.
