INTEGRAL 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.
INTEGRAL SPHERE
Largest movements
- Receivables within one year +€30,275
up €30,275 (+5560.2%), from €545 to €30,820
of which Trade receivables: +€19,053
- Cash +€15,442
up €15,442 (+10.0%), from €153,752 to €169,194
mainly Other debts (+€127,899) and Trade debts (+€25,947)
- Tangible fixed assets -€4,498
down €4,498 (-54.7%), from €8,229 to €3,731
of which Furniture and vehicles: -€5,125
- Other debts +€127,899
up €127,899 (+43159.6%), from €296 to €128,196
- Profit (loss) carried forward -€99,382
down €99,382 (-77.9%), from €127,608 to €28,226
- Trade debts +€25,947
up €25,947 (+3142.3%), from €826 to €26,773
- Tax, wage and social debts -€13,245
down €13,245 (-40.4%), from €32,795 to €19,550
- Purchases and services +€31,999
up €31,999 (+81.1%), from €39,476 to €71,475
- Gross operating margin -€19,912
down €19,912 (-33.0%), from €60,277 to €40,365
- Turnover +€12,087
up €12,087 (+12.1%), from €99,753 to €111,840
From the 2024 result to the 2025 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.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,526 | €203,744 | +€41,219 | +25.4% |
| Fixed assets | 21/28 | €8,229 | €3,731 | -€4,498 | -54.7% |
| Tangible fixed assets | 22/27 | €8,229 | €3,731 | -€4,498 | -54.7% |
| Plant, machinery and equipment | 23 | €127 | €754 | +€627 | +491.8% |
| Furniture and vehicles | 24 | €8,102 | €2,977 | -€5,125 | -63.3% |
| Current assets | 29/58 | €154,296 | €200,014 | +€45,717 | +29.6% |
| Amounts receivable within one year | 40/41 | €545 | €30,820 | +€30,275 | +5560.2% |
| Trade receivables | 40 | €545 | €19,597 | +€19,053 | +3499.1% |
| Other amounts receivable | 41 | - | €11,222 | +€11,222 | |
| Cash at bank and in hand | 54/58 | €153,752 | €169,194 | +€15,442 | +10.0% |
| Total equity and liabilities | 10/49 | €162,526 | €203,744 | +€41,219 | +25.4% |
| Equity | 10/15 | €128,608 | €29,226 | -€99,382 | -77.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €127,608 | €28,226 | -€99,382 | -77.9% |
| Amounts payable | 17/49 | €33,917 | €174,518 | +€140,601 | +414.5% |
| Amounts payable within one year | 42/48 | €33,917 | €174,518 | +€140,601 | +414.5% |
| Trade debts | 44 | €826 | €26,773 | +€25,947 | +3142.3% |
| Suppliers | 440/4 | €826 | €26,773 | +€25,947 | +3142.3% |
| Taxes, remuneration and social security | 45 | €32,795 | €19,550 | -€13,245 | -40.4% |
| Taxes | 450/3 | €32,795 | €19,550 | -€13,245 | -40.4% |
| Other amounts payable | 47/48 | €296 | €128,196 | +€127,899 | +43159.6% |
| Turnover | 70 | €99,753 | €111,840 | +€12,087 | +12.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,476 | €71,475 | +€31,999 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,292 | €5,507 | +€215 | +4.1% |
| Other operating charges | 640/8 | €505 | €643 | +€138 | +27.3% |
| Gross operating margin | 9900 | €60,277 | €40,365 | -€19,912 | -33.0% |
| Operating profit (loss) | 9901 | €54,480 | €34,216 | -€20,265 | -37.2% |
| Financial charges | 65/66B | €135 | €358 | +€224 | +166.3% |
| Recurring financial charges | 65 | €135 | €358 | +€224 | +166.3% |
| Profit (loss) for the period before taxes | 9903 | €54,346 | €33,857 | -€20,488 | -37.7% |
| Income taxes | 67/77 | €15,282 | €15,592 | +€310 | +2.0% |
| Profit (loss) for the period | 9904 | €39,064 | €18,265 | -€20,799 | -53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,064 | €18,265 | -€20,799 | -53.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.