SPHERE
ActiveSummary
SPHERE has been active since 1995 and the Belgian Official Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €829,101 and a net result of €285,358. Equity is growing by about 19% per year across the filed financial years. Its solvency ranks better than 67% of 2,552 sector peers (NACE 71, financial year 2025). The computed 12-month bankruptcy probability is below 0.1% (very low).
Overview
- Staff
- 1.8 FTE
- Equity
- €829,101
- Profit
- €285,358
- Parent
- BEER INVEST · 99.87%
- BEER INVESTDirector · permanent representative Van Tornhaut,Björn Maria Jules
Why 96raises riskFigures for financial year 2025 (filed 04-11-2025)lowers riskLiquidity: current ratio 3.73, cash €332,799Founded in 1995Equity €829,101 (62.3% of total assets)Show the evidence
Checked score
Fewer than 1 in 1,000 comparable companies go bankrupt within 12 months (an estimate).
How it is calculated
The band follows from the bankruptcy probability, on a scale where 10 more points roughly halve it:
| 75-100 | Excellent | under 0.55% |
| 60-74 | Healthy | 0.55% to 1.5% |
| 45-59 | Fair | 1.5% to 4.2% |
| 25-44 | Weak | 4.2% to 15.0% |
| 0-24 | Critical | over 15.0% |
Where the company stands within its band depends half on the bankruptcy probability and half on how it does against its sector peers (NACE 71, micro): better than 60% on solvency, 63% on liquidity, 71% on profitability and 77% on growth.
The bankruptcy probability was computed on 29-10-2026 by the bankruptcy model of 2 October 2026, which learns from Belgian bankruptcies and reads the registers, the annual accounts and the Belgian Official Gazette.
Some facts cap the score, however low the probability. Negative or zero equity, a heavy loss, a special status in the KBO, one missing filing or accounts filed more than 90 days late hold it at Fair at most (59); two missing filings, at Weak (44). An ongoing judicial reorganisation or the company's end (bankruptcy, dissolution, liquidation) holds it at Critical at most (24).
Credit check for your own amount and term
Show the recommended maximum and see how the verdict changes with amount, term and advance.
Signals
This company filed its last 7 accounts on average 2 days after the deadline; the sector median (NACE 71) for financial year 2024 is 8 days before the deadline, and 34% of those companies filed late.
Searched, nothing found (2)
- Annual accounts filedfinancial year 2025 · abbreviated…
- Highest result from 2019 to 2025net €285,358 ▲243%
- Annual accounts filedfinancial year 2024 · abbreviated…
Financials · financial year 2025, abbreviated format
2021 to 2025, 5 financial years 2019 to 2025, 7 financial years
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 191% above 2024 and is the highest result in the available series.
What the company sold each financial year and what was left of it. A loss stands below the zero line.
What the company owns (total assets), how much of it is its own (equity) and how much it owes.
Short-term assets minus short-term debts. Above zero the company can pay its bills in the short term.
How much of each euro of turnover is left from operations (EBIT margin) and what the assets earn (return on assets).
The share of the company financed with its own means. The higher it is, the better it absorbs a shock.
Short-term assets per euro of short-term debt. Above 1 the short-term debts are covered.
Average staff in full-time equivalents (FTE).
Use the arrow keys on the chart for the figures per year.
Sector: the middle half of NACE 71, Architectural and engineering activities; technical testing and analysis: a quarter of companies sit below it, a quarter above. Each year compared with accounts in the same format, and only where there are at least 30. Dashed line: the median. Available for Net result, Equity, Total assets, Working capital, Solvency, Current ratio, Return on assets (ROA), Staff (FTE).
Peer companies
Historical observationOf the 31,368 companies that looked in July 2024 the way this one looks now, 0.5% went bankrupt within 24 months and 93.5% are still going.
- Micro
- 20 years or older
- solvency 30% or more
- a profit of 5% of the balance sheet or more
A further 0.1% stopped, but we cannot tell whether within those 24 months.
For this company itself Checked computes a bankruptcy probability of < 0.1% over twelve months; the group does not contradict it.
How reliable is this rule?
Tested on the year before, without using that year itself: the groups of July 2023 gave each of the 497,445 companies of July 2024 its group's bankruptcy share. Expected: 1.6%; actually bankrupt within 24 months: 1.7%.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
The rule ranks well: a company that went bankrupt got a higher share than one that kept going in 74.5% of comparisons. The level follows the economy: in a year with more bankruptcies, the actual share is higher than the year before.
An observation about 31,368 comparable companies, not a prediction for this company. The sector does not count: the register keeps no sector for companies that stopped, so it would make the outcome look better than it was.
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Non-recurring operating income76A | - | - | - | - | - | - | €9,799 | - |
| Remuneration, social security and pensions62 | - | - | - | €131,897 | €151,745 | €164,343 | €170,544 | ▲ 3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €40,795 | €40,795 | €41,252 | €41,375 | €42,041 | €43,381 | €41,886 | ▼ 3.4% |
| Other operating charges640/8 | - | - | - | €7,019 | €6,332 | €25,412 | €5,690 | ▼ 77.6% |
| Gross operating margin9900 | €244,559 | €263,328 | €396,159 | €324,381 | €266,459 | €378,802 | €641,631 | ▲ 69.4% |
| Operating profit (loss)9901 | €50,765 | €66,391 | €171,337 | €144,091 | €66,341 | €145,666 | €423,511 | ▲ 191% |
| Financial income75/76B | - | - | - | €3,738 | €3,397 | €14,696 | €2,171 | ▼ 85.2% |
| Recurring financial income75 | €1,298 | €2,785 | €1,747 | €3,738 | €3,397 | €14,696 | €2,171 | ▼ 85.2% |
| Financial charges65/66B | - | - | - | €18,240 | €18,590 | €31,552 | €25,103 | ▼ 20.4% |
| Recurring financial charges65 | €24,489 | €27,569 | €21,601 | €18,240 | €18,590 | €31,552 | €25,103 | ▼ 20.4% |
| Profit (loss) for the period before taxes9903 | €27,575 | €41,607 | €151,483 | €129,589 | €51,148 | €128,809 | €400,580 | ▲ 211% |
| Income taxes67/77 | €12,006 | €17,203 | €53,422 | €47,519 | €21,606 | €45,524 | €115,222 | ▲ 153% |
| Profit (loss) for the period9904 | €15,569 | €24,404 | €98,061 | €82,070 | €29,542 | €83,285 | €285,358 | ▲ 243% |
| Profit (loss) for the period to be appropriated9905 | €15,569 | €24,404 | €98,061 | €82,070 | €29,542 | €83,285 | €285,358 | ▲ 243% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||
| Total assets20/58 | €1.2m | €1.3m | €1.3m | €1.2m | €1.3m | €1.4m | €1.3m | ▼ 5.0% |
| Fixed assets21/28 | €0.6m | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | €0.3m | ▼ 12.6% |
| Tangible fixed assets22/27 | €0.6m | €0.5m | €0.5m | €0.5m | €0.4m | €0.4m | €0.3m | ▼ 12.7% |
| Land and buildings22 | - | - | - | €0.4m | €0.4m | €0.4m | €0.3m | ▼ 11.2% |
| Plant, machinery and equipment23 | - | - | - | €0.003m | €0.001m | €0.002m | €0.001m | ▼ 64.9% |
| Furniture and vehicles24 | - | - | - | - | - | €0.005m | - | - |
| Financial fixed assets28 | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | = |
| Current assets29/58 | €0.7m | €0.7m | €0.8m | €0.8m | €0.9m | €1.0m | €1.0m | ▼ 2.2% |
| Stocks and contracts in progress3 | €0.3m | €0.3m | €0.4m | €0.4m | €0.5m | €0.4m | €0.4m | ▲ 0.3% |
| Stocks30/36 | - | - | - | €0.4m | €0.5m | €0.4m | €0.4m | ▲ 0.3% |
| Amounts receivable within one year40/41 | €0.2m | €0.3m | €0.2m | €0.3m | €0.3m | €0.3m | €0.3m | ▼ 19.6% |
| Trade receivables40 | - | - | - | €0.1m | €0.1m | €0.1m | €0.06m | ▼ 60.9% |
| Other amounts receivable41 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | ▲ 14.7% |
| Current investments50/53 | - | - | - | - | - | - | €0.007m | - |
| Cash at bank and in hand54/58 | €0.1m | €0.08m | €0.2m | €0.1m | €0.03m | €0.3m | €0.3m | ▲ 9.2% |
| Deferred charges and accrued income490/1 | - | - | - | €0.004m | €0.05m | - | €0.002m | - |
| Equity and liabilities | ||||||||
| Total equity and liabilities10/49 | €1.2m | €1.3m | €1.3m | €1.2m | €1.3m | €1.4m | €1.3m | ▼ 5.0% |
| Equity10/15 | €0.3m | €0.3m | €0.4m | €0.5m | €0.5m | €0.6m | €0.8m | ▲ 37.3% |
| Contributions10/11 | €0.2m | €0.2m | - | €0.2m | €0.2m | €0.2m | €0.2m | = |
| Reserves13 | €0.1m | €0.1m | €0.2m | €0.3m | €0.3m | €0.4m | €0.7m | ▲ 52.7% |
| Non-distributable reserves130/1 | - | - | - | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Reserves not available under the articles1311 | - | - | - | €0.02m | €0.02m | €0.02m | €0.02m | = |
| Distributable reserves133 | - | - | - | €0.3m | €0.3m | €0.4m | €0.6m | ▲ 54.9% |
| Profit (loss) carried forward14 | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | €0.001m | = |
| Amounts payable17/49 | €0.9m | €0.9m | €0.9m | €0.7m | €0.7m | €0.8m | €0.5m | ▼ 37.1% |
| Amounts payable after more than one year17 | €0.8m | €0.7m | €0.7m | €0.6m | €0.5m | €0.5m | €0.2m | ▼ 68.8% |
| Financial debts170/4 | - | - | - | €0.6m | €0.5m | €0.5m | €0.2m | ▼ 68.8% |
| Amounts payable within one year42/48 | €0.1m | €0.2m | €0.2m | €0.1m | €0.2m | €0.2m | €0.3m | ▲ 13.7% |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.04m | €0.04m | €0.04m | €0.04m | ▲ 3.5% |
| Trade debts44 | €0.06m | €0.1m | €0.09m | €0.03m | €0.09m | €0.06m | €0.09m | ▲ 47.2% |
| Suppliers440/4 | - | - | - | €0.03m | €0.09m | €0.06m | €0.09m | ▲ 47.2% |
| Advances received on contracts in progress46 | - | - | - | - | - | €0.08m | - | - |
| Taxes, remuneration and social security45 | - | - | - | €0.07m | €0.09m | €0.06m | €0.07m | ▲ 28.8% |
| Taxes450/3 | - | - | - | €0.06m | €0.07m | €0.04m | €0.06m | ▲ 39.8% |
| Remuneration and social security454/9 | - | - | - | €0.02m | €0.02m | €0.02m | €0.02m | ▲ 2.8% |
| Other amounts payable47/48 | - | - | - | - | - | - | €0.06m | - |
| Accrued charges and deferred income492/3 | - | - | - | - | - | €0.07m | €0.08m | ▲ 17.8% |
| Line | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €15,569 | €24,404 | €98,061 | €82,070 | €29,542 | €83,285 | €285,358 | ▲ 243% |
| + Depreciation and write-downs630 | €40,795 | €40,795 | €41,252 | €41,375 | €42,041 | €43,381 | €41,886 | ▼ 3.4% |
| Operating cash flow (approximation) | €56,364 | €65,200 | €139,313 | €123,445 | €71,583 | €126,667 | €327,245 | ▲ 158% |
| Investment in fixed assets (approximation) | - | €0 | -€1,369 | -€2,369 | €0 | -€8,068 | €5,369 | - |
| Change in cash | - | -€62,860 | €135,255 | -€116,109 | -€73,823 | €276,794 | €28,033 | ▼ 89.9% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Latest 10 of 29 filings with the National Bank
| Financial year | Type | Filed | Reference |
|---|---|---|---|
| 31-03-2025 | abbreviated format | 31-10-2025 | 2025-00559917 |
| 31-03-2024 | abbreviated format | 31-10-2024 | 2024-00524857 |
| 31-03-2023 | abbreviated format | 30-10-2023 | 2023-00506781 |
| 31-03-2022 | abbreviated format | 31-10-2022 | 2022-20482032 |
| 31-03-2021 | abbreviated format | 02-11-2021 | 2021-76000024 |
| 31-03-2020 | abbreviated format | 16-11-2020 | 2020-70600242 |
| 31-03-2019 | abbreviated format | 25-10-2019 | 2019-71400044 |
| 31-03-2018 | abbreviated format | 26-10-2018 | 2018-70400403 |
| 31-03-2017 | abbreviated format | 25-10-2017 | 2017-67700244 |
| 31-03-2016 | abbreviated format | 28-10-2016 | 2016-66600117 |
Similar companies · same sector, comparable size
Subsidies and aid
Flemish government
2022 · 1 entry · €2,036 awarded · €2,036 paidPublic contracts: No European public contracts awarded found since October 2016. Contracts below the EU thresholds are not in TED.
Directors
Board 1
Permanent representatives 1
Not every act has been read: a resignation may still be missing
Mandate history
- Board
| Name | Functions and periods |
|---|---|
| BEER INVEST |
|
Owners and capital
Owners
1 ownerChain of control
- BEER INVEST
- SPHERE
Highest known parent: BEER INVEST. The sources do not say who stands above it.
Owners 1
-
99.87%
Sources: the companies' annual accounts, the acts in the Belgian Official Gazette and the LEI register. Annual accounts state the shareholders that notified the company under article 7:225 of the Code of Companies and Associations and the parent companies that consolidate it. The register of ultimate beneficial owners (UBO) is not public: who ultimately stands behind a natural person or a foreign parent is not stated here. A company that does not include these statements in its annual accounts, or does not have to, is not listed.
Capital and shareholders
- BEER INVEST (BE 0479.208.110)
- Van Tornhaut,Björn Maria Jules
The Belgian Official Gazette names shareholders only when an act mentions them; the share register itself is not published.
- 19-04-2024 Converted to unavailable equity
Group and network
Connections & network
1 current directorThe network starts from this company’s directors. Other companies they run appear here as nodes.
History
Acts, filings and financial milestones
19-04
Gazette deed
Appointment: BEER INVEST (director)Permanent representative: Van Tornhaut,Björn Maria Jules · Amendment of the articles · Capital conversion12 facts ▸
- General meeting, “buitengewone algemene vergadering der aandeelhouders” (deed in Dutch)
- Amendment of the articles (2 times)
- Capital conversion, “statutair onbeschikbare eigen vermogensrekening” (deed in Dutch)
- Other provision, “opheffing statutair onbeschikbare eigen vermogensrekening, middelen beschikbaar voor uitkering” (deed in Dutch)
- Amendment of the articles, 28
- Other provision, “naam,zetel en voorwerp, Vlaams Gewest” (deed in Dutch)
- Capital
- Director appointment, BEER INVEST (director (not named in the articles))
- Permanent representative, Van Tornhaut,Björn Maria Jules
- Other provision, “geen bestuursverbod, niet getroffen door maatregel die verbiedt bestuurder te zijn” (deed in Dutch)
- Shareholding, “alle aandeelhouders” (deed in Dutch) (2 times)
- Power of attorney, Van der Jonckheyd,Benny Alfons Carolina
About the unread acts
Of the 6 Belgian Official Gazette deeds we know for this company, 1 has been read. The other 5 have not been read yet: what they contain is neither established nor disproved here.
Register details
If you follow this company, Checked tells you the day it leaves the Peppol register.
Register as of 29 October 2026 · Peppol Directory
Scores and ratios are computed by Checked and are not a credit decision.
Environmental permits: No permit applications found in Flanders. Brussels and Wallonia do not publish the applicant.
Sites & property
1 establishment unit
1 parcel
| Cadastral parcel | Region | Area | Buildings | Height / floors |
|---|---|---|---|---|
| 11922B0553/00M000 | Flanders | 1,566 m² | 1 · 307 m² | 13.2 m · 3 |
How the parcels are linked
Articles of association
What the company does
- DurationHow long the company exists; usually unlimited, so until it is dissolved.
- Unlimited
Who represents it, and how
- Who signsWho may bind the company towards others, for example by signing a contract.
- “*BEGIN & EINDE VAN HET BOEKJAAR Het boekjaar bleef ongewijzigd en loop van 01 april tot 31 maart van het jaar daaropvolgend. *PLAATS DAG EN…”
Meetings and financial year
- Annual meetingWhen the shareholders meet each year, among other things to approve the annual accounts.
- First Monday of September at 18:00