Feat happens in the episode, “Goons on the Moon”. In context, Santa squirted multiple amounts of water into Spongebob in massive amounts overtime that it was enough for Spongebob to become the size of the moon to be a temporary replacement for it after the original got destroyed.

(The gap between the images is 1 second)
Spongebob Moon: 360 px/3474200 meters (assuming hes the same size as our moon as he is a replacement)
Distance moved/speed: 455 px/4391002.77778 m/s, 1.464680868582758% SoL, or Sub-Relativistic
Volume of the moon: 2.1956498e+19 m^3
At this point, 99.9% of Spongebob’s body is composed of the water he absorbed, which has a density of 1000 kg/m^3
2.1956498e19*1000 is 2.1956498e22 kg (Class Z)
KE (Relativistic): 211704643564822185689218488946192975 joules/50.598624178972791299 yottatons, or Large Planet level
Ill also do a high end and do giant scaling from humans. The average human runs at 6.35 m/s and is 1.755 meters tall.
3474200/1.755 is 1979601.1396x more massive
1979601.1396*6.35 is 12570467.2365 m/s, or 4.193056529961137% SoL, or Sub-Relativistic
KE (Relativistic): 1737036935468024028095920253676322719 joules/415.16179145985273635 yottatons, or Large Planet level