L Sphere D: 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.
L Sphere D
Largest movements
- Cash -€18,630
down €18,630 (-99.1%), from €18,795 to €166
mainly Tax, wage and social debts (-€16,368) and Trade debts (-€5,394)
- Receivables within one year +€510
up €510 (+167%), from €306 to €816
- Tax, wage and social debts -€16,368
down €16,368 (-100%), from €16,368 to €0
- Trade debts -€5,394
down €5,394 (-28.6%), from €18,847 to €13,453
- Other debts +€2,500
up €2,500 (+0.9%), from €290,000 to €292,500
- Profit (loss) carried forward +€1,143
up €1,143 (+0.4%), from -€325,017 to -€323,874
- Gross operating margin +€122,712
up €122,712, from -€120,632 to €2,081
- Other operating charges -€1,287
down €1,287 (-92.8%), from €1,387 to €100
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.
Derived cash bridge
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 | €20,198 | €2,079 | -€18,120 | -89.7% |
| Fixed assets | 21/28 | €1,097 | €1,097 | = | 0.0% |
| Financial fixed assets | 28 | €1,097 | €1,097 | = | 0.0% |
| Current assets | 29/58 | €19,101 | €981 | -€18,120 | -94.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Stocks | 30/36 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €306 | €816 | +€510 | +167% |
| Other amounts receivable | 41 | €306 | €816 | +€510 | +167% |
| Cash at bank and in hand | 54/58 | €18,795 | €166 | -€18,630 | -99.1% |
| Deferred charges and accrued income | 490/1 | €0 | €0 | = | |
| Total equity and liabilities | 10/49 | €20,198 | €2,079 | -€18,120 | -89.7% |
| Equity | 10/15 | -€305,017 | -€303,874 | +€1,143 | +0.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€325,017 | -€323,874 | +€1,143 | +0.4% |
| Amounts payable | 17/49 | €325,215 | €305,953 | -€19,262 | -5.9% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €325,215 | €305,953 | -€19,262 | -5.9% |
| Financial debts | 43 | €0 | €0 | = | |
| Credit institutions | 430/8 | €0 | €0 | = | |
| Trade debts | 44 | €18,847 | €13,453 | -€5,394 | -28.6% |
| Suppliers | 440/4 | €18,847 | €13,453 | -€5,394 | -28.6% |
| Taxes, remuneration and social security | 45 | €16,368 | €0 | -€16,368 | -100% |
| Taxes | 450/3 | €16,368 | €0 | -€16,368 | -100% |
| Other amounts payable | 47/48 | €290,000 | €292,500 | +€2,500 | +0.9% |
| Other operating charges | 640/8 | €1,387 | €100 | -€1,287 | -92.8% |
| Gross operating margin | 9900 | -€120,632 | €2,081 | +€122,712 | |
| Operating profit (loss) | 9901 | -€122,019 | €1,981 | +€124,000 | |
| Financial income | 75/76B | €0 | €0 | = | |
| Recurring financial income | 75 | €0 | €0 | = | |
| Financial charges | 65/66B | €1,067 | €838 | -€229 | -21.4% |
| Recurring financial charges | 65 | €1,067 | €838 | -€229 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | -€123,086 | €1,143 | +€124,228 | |
| Profit (loss) for the period | 9904 | -€123,086 | €1,143 | +€124,228 | |
| Profit (loss) for the period to be appropriated | 9905 | -€123,086 | €1,143 | +€124,228 |
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 14 October 2026 via checked.be.