Other mistake: Mr. Krabs pours Sandy's growth serum on a patty. It grows, and Spongebob scrapes some off to construct individual patties from the larger one. The larger one then continues to grow, but the individual ones do not, even though they are all the same meat.
Continuity mistake: In "Mermaidman Begins", Mermaidman and Barnacleboy are running across a dock, about to jump into the sea. Next to them, on the right, there is a pelican sitting on a pillar. In the next shot at a different angle, the pelican is gone.