NEOSPHERE: 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.
NEOSPHERE
Largest movements
- Cash -€95,878
down €95,878 (-33.8%), from €283,424 to €187,546
mainly Other debts (-€52,213) and Debts after one year (-€32,125)
- Receivables within one year +€29,178
up €29,178 (+31.6%), from €92,374 to €121,552
of which Trade receivables: +€27,968
- Tangible fixed assets -€13,299
down €13,299 (-24.9%), from €53,502 to €40,203
of which Land and buildings: -€12,244
- Other debts -€52,213
down €52,213 (-54.8%), from €95,293 to €43,080
- Debts after one year -€32,125
down €32,125 (-68.9%), from €46,627 to €14,501
- Trade debts -€19,280
down €19,280 (-64.0%), from €30,109 to €10,829
- Accrued charges and deferred income +€14,716
up €14,716 (+20.3%), from €72,522 to €87,238
- Tax, wage and social debts +€13,669
up €13,669 (+16.9%), from €81,018 to €94,687
- Purchases and services +€117,174
up €117,174 (+22.9%), from €511,142 to €628,316
- Turnover +€91,380
up €91,380 (+13.0%), from €704,069 to €795,449
- Taxes +€42,649
up €42,649, from -€12,772 to €29,877
- Gross operating margin -€25,795
down €25,795 (-13.4%), from €192,927 to €167,133
- Financial charges -€11,853
down €11,853 (-50.3%), from €23,578 to €11,725
of which Non-recurring financial charges: -€9,168
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 | €429,350 | €349,351 | -€79,999 | -18.6% |
| Fixed assets | 21/28 | €53,552 | €40,253 | -€13,299 | -24.8% |
| Tangible fixed assets | 22/27 | €53,502 | €40,203 | -€13,299 | -24.9% |
| Land and buildings | 22 | €50,689 | €38,445 | -€12,244 | -24.2% |
| Furniture and vehicles | 24 | €2,813 | €1,758 | -€1,055 | -37.5% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €375,798 | €309,098 | -€66,700 | -17.7% |
| Amounts receivable within one year | 40/41 | €92,374 | €121,552 | +€29,178 | +31.6% |
| Trade receivables | 40 | €90,595 | €118,563 | +€27,968 | +30.9% |
| Other amounts receivable | 41 | €1,779 | €2,989 | +€1,210 | +68.0% |
| Cash at bank and in hand | 54/58 | €283,424 | €187,546 | -€95,878 | -33.8% |
| Total equity and liabilities | 10/49 | €429,350 | €349,351 | -€79,999 | -18.6% |
| Equity | 10/15 | €87,964 | €82,391 | -€5,573 | -6.3% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €82,964 | €77,391 | -€5,573 | -6.7% |
| Amounts payable | 17/49 | €341,386 | €266,960 | -€74,426 | -21.8% |
| Amounts payable after more than one year | 17 | €46,627 | €14,501 | -€32,125 | -68.9% |
| Financial debts | 170/4 | €46,627 | €14,501 | -€32,125 | -68.9% |
| Amounts payable within one year | 42/48 | €222,238 | €165,221 | -€57,017 | -25.7% |
| Current portion of amounts payable after more than one year | 42 | €15,818 | €16,625 | +€807 | +5.1% |
| Trade debts | 44 | €30,109 | €10,829 | -€19,280 | -64.0% |
| Suppliers | 440/4 | €30,109 | €10,829 | -€19,280 | -64.0% |
| Taxes, remuneration and social security | 45 | €81,018 | €94,687 | +€13,669 | +16.9% |
| Taxes | 450/3 | €81,018 | €94,687 | +€13,669 | +16.9% |
| Other amounts payable | 47/48 | €95,293 | €43,080 | -€52,213 | -54.8% |
| Accrued charges and deferred income | 492/3 | €72,522 | €87,238 | +€14,716 | +20.3% |
| Turnover | 70 | €704,069 | €795,449 | +€91,380 | +13.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €511,142 | €628,316 | +€117,174 | +22.9% |
| Remuneration, social security and pensions | 62 | €87,312 | €82,425 | -€4,887 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,299 | €13,299 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €890 | +€890 | |
| Other operating charges | 640/8 | €4,304 | €4,519 | +€215 | +5.0% |
| Gross operating margin | 9900 | €192,927 | €167,133 | -€25,795 | -13.4% |
| Operating profit (loss) | 9901 | €88,012 | €66,000 | -€22,012 | -25.0% |
| Financial income | 75/76B | €45 | €29 | -€16 | -35.8% |
| Recurring financial income | 75 | €45 | €29 | -€16 | -35.8% |
| Financial charges | 65/66B | €23,578 | €11,725 | -€11,853 | -50.3% |
| Recurring financial charges | 65 | €14,352 | €11,667 | -€2,685 | -18.7% |
| Non-recurring financial charges | 66B | €9,226 | €58 | -€9,168 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | €64,479 | €54,304 | -€10,175 | -15.8% |
| Income taxes | 67/77 | -€12,772 | €29,877 | +€42,649 | |
| Profit (loss) for the period | 9904 | €77,251 | €24,427 | -€52,824 | -68.4% |
| Profit (loss) for the period to be appropriated | 9905 | €77,251 | €24,427 | -€52,824 | -68.4% |
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.