These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
YMMV: The SpongeBob SquarePants Movie
Anti-Climax Boss: Subverted. Dennis is built up as a major threat but crushed by the Cyclops moments after he finally catches up with the heroes before he can do much to them... Then he comes back and the actual fight with him takes place.
Flat Character: Princess Mindy. If you think about it, she's really not much more than a plot device. Her only contributions to the story were to be a love interest for Patrick, stop her father from killing Mr. Krabs, give SpongeBob and Patrick their "mustaches", and stall her father long enough for SpongeBob to come back with the crown.
Fridge Brilliance: When Plankton smelled his Plan Z folder, he said that it was 'lemon scented'. This may be just a joke, until you realize that in one of the TV episodes, there's the "Every Villain Is Lemons" joke.
Good Bad Bugs: In the final boss of the Video Game, a broken plank on the floor behind Krabs leaves you safe from Neptune's attacks.
Not to mention that brief Heroic BSOD at the edge of the trench, where SpongeBob realizes how immature he is for his age. Hearing the guy sound so panicked and frustrated with himself is quite a shock.
Possibly the best example would be Plankton successfully framing Mr. Krabs for stealing the crown, with a simple phone call. But what really makes it it Plankton smirking, listening to Neptune scream.
Plankton: "Plan Z. I love Plan Z!"
Memetic Mutation: Surprised Patrick◊, from his reaction following Always a Bigger Fish. Pretty odd, considering the fact that the movie came out nearly ten years ago and has only recently become a meme - and the fact that SpongeBob was there pulling the exact same expression, yet he does NOT have the same Memetic status as Patrick (a fact that is lampshaded in this image◊).
Moral Event Horizon: Plankton definitely crosses this when he steals Neptune's crown, frames Mr.Krabs for it, enslaving Bikini Bottom and hiring Dennis to kill SpongeBob and Patrick.
Shocking Swerve: Spongebob suddenly having the ability to turn into a rock warrior/wizard at the climax of the film. Nonetheless, it's still awesome to watch.
Tear Jerker: Patrick and SpongeBob's Disney Death. Near the end, as they're slowly drying out under the heat lamp, and SpongeBob has kind of a lengthy monologue about how they failed, and then they both realise that they at least got to Shell City, and they turn to one another, express their gratitude for having each other as friends, and with the last of their strength start singing the "Goofy Goober Song" together, ending with their tears merging to form a heart shape. Even the pirates in the theater were bawling. Bonus points on making such a cheesy song so heartbreaking.