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(#21) SpongeBob Is About Pre-World War II Germany
According to this Reddit theory, SpongeBob is an underwater version of essentially 1920s and 30s Germany. Squidward, the proud failed artist who dreams of a better life for squids is Hitler. SpongeBob, the thorn in Squidward's side that he can't seem to get rid of represents the Jewish people, and Patrick, the oblivious bystander most of the time, is the German people.
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(#9) SpongeBob Is Actually for Adults
If you've watched SpongeBob as an adult at all, then you've probably recognized at least a few of the many euphemisms and seemingly adult themes that have snuck into episodes here and there. This theory though purports that just about everything under the sea has mature connotations, from characters looking like sex toys to Sandy sleeping her way around Bikini Bottom.
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(#12) Most of the Series Is Happening in Reverse
Aside from the pilot episode, almost the entire series is happening in reverse according to this theory. The main evidence is that Bikini Bottom gets less mature as the show goes on, Squidward becomes less bitter, and a couple characters show up in an order that doesn't quite make sense.
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(#18) SpongeBob Occurs in the Mind of a Car Crash Survivor
This theory stems from SpongeBob's poor driving record. It proposes the idea that the SpongeBob universe exists inside the mind of someone who was in a horrible car accident. Hence the recurring theme of horrible driving. Additionally, all of the other characters are representations of feelings that the survivor is having trouble coping with.
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(#11) SpongeBob Is Reaching Middle Age
To see how all the math checks out on this, check out the full theory. It basically says that because of certain factors, such as his steady full time job, the age of his parents and how often he sees them, and more, that he should be reaching around middle age. It's not the most exciting theory but it has some solid evidence to back it up.
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