Sfeer & Meer: 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.
Sfeer & Meer
Largest movements
- Receivables within one year +€6,764
up €6,764 (+507%), from €1,334 to €8,098
of which Trade receivables: +€7,528
- Tangible fixed assets -€338
down €338 (-23.0%), from €1,469 to €1,131
of which Furniture and vehicles: -€246
- Profit (loss) carried forward -€14,309
down €14,309 (-137%), from -€10,430 to -€24,739
- Other debts +€8,073
up €8,073 (+37.5%), from €21,509 to €29,582
- Trade debts +€7,322
new in 2025: €7,322
- Tax, wage and social debts +€5,268
up €5,268 (+126,948%), from €4 to €5,273
- Staff costs +€7,768
up €7,768 (+1,882%), from €413 to €8,180
- Gross operating margin +€3,412
up €3,412 (+41.0%), from -€8,331 to -€4,919
- Other operating charges +€316
up €316 (+104%), from €305 to €622
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 | €14,083 | €20,438 | +€6,355 | +45.1% |
| Fixed assets | 21/28 | €1,469 | €1,131 | -€338 | -23.0% |
| Tangible fixed assets | 22/27 | €1,469 | €1,131 | -€338 | -23.0% |
| Plant, machinery and equipment | 23 | €668 | €576 | -€92 | -13.8% |
| Furniture and vehicles | 24 | €801 | €555 | -€246 | -30.7% |
| Current assets | 29/58 | €12,614 | €19,307 | +€6,693 | +53.1% |
| Stocks and contracts in progress | 3 | €1,659 | €1,479 | -€180 | -10.8% |
| Stocks | 30/36 | €1,659 | €1,479 | -€180 | -10.8% |
| Amounts receivable within one year | 40/41 | €1,334 | €8,098 | +€6,764 | +507% |
| Trade receivables | 40 | - | €7,528 | +€7,528 | |
| Other amounts receivable | 41 | €1,334 | €570 | -€765 | -57.3% |
| Cash at bank and in hand | 54/58 | €9,621 | €9,730 | +€109 | +1.1% |
| Total equity and liabilities | 10/49 | €14,083 | €20,438 | +€6,355 | +45.1% |
| Equity | 10/15 | -€7,430 | -€21,739 | -€14,309 | -193% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,430 | -€24,739 | -€14,309 | -137% |
| Amounts payable | 17/49 | €21,513 | €42,177 | +€20,664 | +96.1% |
| Amounts payable within one year | 42/48 | €21,513 | €42,177 | +€20,664 | +96.1% |
| Trade debts | 44 | - | €7,322 | +€7,322 | |
| Suppliers | 440/4 | - | €7,322 | +€7,322 | |
| Taxes, remuneration and social security | 45 | €4 | €5,273 | +€5,268 | +126,948% |
| Remuneration and social security | 454/9 | €4 | €5,273 | +€5,268 | +126,948% |
| Other amounts payable | 47/48 | €21,509 | €29,582 | +€8,073 | +37.5% |
| Remuneration, social security and pensions | 62 | €413 | €8,180 | +€7,768 | +1,882% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €338 | €338 | = | 0.0% |
| Other operating charges | 640/8 | €305 | €622 | +€316 | +104% |
| Gross operating margin | 9900 | -€8,331 | -€4,919 | +€3,412 | +41.0% |
| Operating profit (loss) | 9901 | -€9,387 | -€14,059 | -€4,672 | -49.8% |
| Financial income | 75/76B | €30 | €0 | -€30 | -100.0% |
| Recurring financial income | 75 | €30 | €0 | -€30 | -100.0% |
| Financial charges | 65/66B | €289 | €250 | -€39 | -13.6% |
| Recurring financial charges | 65 | €289 | €250 | -€39 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€9,647 | -€14,309 | -€4,662 | -48.3% |
| Profit (loss) for the period | 9904 | -€9,647 | -€14,309 | -€4,662 | -48.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,647 | -€14,309 | -€4,662 | -48.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.