There's trouble brewing in Bikini Bottom. Someone has stolen King Neptune's crown, and it looks like Mr. Krab, SpongeBob's boss, is the culprit. Though he's just been passed over for the promotion of his dreams, SpongeBob stands by his boss, and along with his best pal Patrick, sets out on a treacherous mission to Shell City to reclaim the crown and save Mr. Krab's life.
This movie contains 22 potentially triggering events.
We see dead fish in Shell City. Two main creatures dry out and appear to die during a crucial plot point (we see them revert to live-action lifeless states) but are revived.
There are dried up sea creatures in Shell City, and SpongeBob and Patrick are dried up into a photorealistic sponge and starfish under a heatlamp. However they and the rest of the sea creatures are quickly revived by a fire sprinkler.
"All bubble blowin' babies will be beaten senseless by all able-bodied patrons." This never actually happens on screen though. One of the guys gets megaton punched before it can happen to him.
Mr. Krabs is set on fire(?!) by King Neptune. It is not graphic and he puts the flame out before any serious damage is done. He is then frozen and then is under the threat of being burned alive for the rest of the film.
King Neptune's eyes are mutilated, but in a loose sense of the term. At one point, King Neptune's eyes are accidentally sprayed with Hair in a Can", and his eyes are covered in hair - he's audibly in pain when this happens (or at least very horrified), but this is temporary moment played for comedy and he gets better.
Not towards a canonically autistic character but SpongeBob being mistreated for being childish is similar to autism-specific abuse for having “childish” special interests.
Technically since SpongeBob is asexual and dies for like a few seconds. His asexuality is never brought up and has absolutely nothing to do with his death.
“Sp*z” which is ableist slur. There is a recurring theme of characters being ridiculed and even beaten for liking stuff deemed “childish.” It could hit close to home if you’ve faced autism-specific abuse for “childish” special interests or abuse for being feminine. Plankton enslaves the population of Bikini Bottom and they’re explicitly called slaves.