EURO'SPHERE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
EURO'SPHERE
Largest movements
- Receivables within one year +€14,672
up €14,672 (+20.3%), from €72,270 to €86,941
of which Other amounts receivable: +€9,247
- Tangible fixed assets -€10,500
down €10,500 (-13.3%), from €78,707 to €68,207
- Cash +€7,291
up €7,291 (+126%), from €5,765 to €13,056
mainly Tax, wage and social debts (+€21,925) and Other debts (+€19,831)
- Trade debts -€22,273
down €22,273 (-69.9%), from €31,853 to €9,580
- Tax, wage and social debts +€21,925
up €21,925 (+131%), from €16,673 to €38,598
of which Remuneration and social security: +€21,546
- Other debts +€19,831
up €19,831 (+59.9%), from €33,108 to €52,939
- Debts after one year -€14,743
down €14,743 (-10.9%), from €135,290 to €120,547
- Profit (loss) carried forward +€4,912
up €4,912 (+15.2%), from -€32,403 to -€27,490
- Gross operating margin +€122,890
up €122,890 (+191%), from €64,393 to €187,283
- Staff costs +€112,599
up €112,599 (+216%), from €52,114 to €164,713
- Other operating charges -€2,786
down €2,786 (-37.6%), from €7,403 to €4,617
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,326 | €216,798 | +€9,472 | +4.6% |
| Fixed assets | 21/28 | €78,757 | €68,257 | -€10,500 | -13.3% |
| Tangible fixed assets | 22/27 | €78,707 | €68,207 | -€10,500 | -13.3% |
| Land and buildings | 22 | €78,707 | €68,207 | -€10,500 | -13.3% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €128,569 | €148,541 | +€19,972 | +15.5% |
| Amounts receivable within one year | 40/41 | €72,270 | €86,941 | +€14,672 | +20.3% |
| Trade receivables | 40 | €38,538 | €43,963 | +€5,425 | +14.1% |
| Other amounts receivable | 41 | €33,731 | €42,978 | +€9,247 | +27.4% |
| Cash at bank and in hand | 54/58 | €5,765 | €13,056 | +€7,291 | +126% |
| Deferred charges and accrued income | 490/1 | €50,535 | €48,544 | -€1,991 | -3.9% |
| Total equity and liabilities | 10/49 | €207,326 | €216,798 | +€9,472 | +4.6% |
| Equity | 10/15 | -€24,343 | -€19,430 | +€4,912 | +20.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,403 | -€27,490 | +€4,912 | +15.2% |
| Amounts payable | 17/49 | €231,668 | €236,228 | +€4,560 | +2.0% |
| Amounts payable after more than one year | 17 | €135,290 | €120,547 | -€14,743 | -10.9% |
| Financial debts | 170/4 | €135,290 | €120,547 | -€14,743 | -10.9% |
| Amounts payable within one year | 42/48 | €96,378 | €115,681 | +€19,303 | +20.0% |
| Current portion of amounts payable after more than one year | 42 | €14,743 | €14,563 | -€180 | -1.2% |
| Trade debts | 44 | €31,853 | €9,580 | -€22,273 | -69.9% |
| Suppliers | 440/4 | €31,853 | €9,580 | -€22,273 | -69.9% |
| Taxes, remuneration and social security | 45 | €16,673 | €38,598 | +€21,925 | +131% |
| Taxes | 450/3 | €3,046 | €3,425 | +€379 | +12.4% |
| Remuneration and social security | 454/9 | €13,627 | €35,173 | +€21,546 | +158% |
| Other amounts payable | 47/48 | €33,108 | €52,939 | +€19,831 | +59.9% |
| Remuneration, social security and pensions | 62 | €52,114 | €164,713 | +€112,599 | +216% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,500 | €10,500 | = | 0.0% |
| Other operating charges | 640/8 | €7,403 | €4,617 | -€2,786 | -37.6% |
| Non-recurring operating charges | 66A | €500 | - | -€500 | |
| Gross operating margin | 9900 | €64,393 | €187,283 | +€122,890 | +191% |
| Operating profit (loss) | 9901 | -€6,124 | €7,453 | +€13,577 | |
| Financial charges | 65/66B | €2,880 | €2,541 | -€339 | -11.8% |
| Recurring financial charges | 65 | €2,880 | €2,541 | -€339 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,004 | €4,912 | +€13,917 | |
| Profit (loss) for the period | 9904 | -€9,004 | €4,912 | +€13,917 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,004 | €4,912 | +€13,917 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.