Sphera Consulting: 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.
Sphera Consulting
Largest movements
- Tangible fixed assets +€8,673
up €8,673 (+63.7%), from €13,607 to €22,280
of which Furniture and vehicles: +€8,809
- Receivables within one year +€4,941
up €4,941 (+30.3%), from €16,312 to €21,253
of which Other amounts receivable: +€3,463
- Deferred charges and accrued income +€3,880
up €3,880 (+693%), from €560 to €4,440
- Cash -€3,515
down €3,515 (-62.7%), from €5,604 to €2,088
mainly Investment in fixed assets (net) (-€12,069) and Tax, wage and social debts (-€9,930)
- Reserves +€25,000
up €25,000 (+34.7%), from €72,000 to €97,000
- Tax, wage and social debts -€9,930
down €9,930 (-40.6%), from €24,434 to €14,504
- Other debts -€1,689
no longer reported in 2025 (was €1,689)
- Gross operating margin -€9,628
down €9,628 (-21.9%), from €43,931 to €34,303
- Financial income +€3,329
up €3,329 (+594%), from €560 to €3,889
- Depreciation +€1,039
up €1,039 (+44.1%), from €2,357 to €3,396
- Taxes -€949
down €949 (-10.4%), from €9,162 to €8,213
- Other operating charges +€596
up €596 (+764%), from €78 to €674
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 | €99,083 | €113,061 | +€13,978 | +14.1% |
| Fixed assets | 21/28 | €76,607 | €85,280 | +€8,673 | +11.3% |
| Tangible fixed assets | 22/27 | €13,607 | €22,280 | +€8,673 | +63.7% |
| Furniture and vehicles | 24 | €3,432 | €12,241 | +€8,809 | +257% |
| Other tangible fixed assets | 26 | €10,175 | €10,039 | -€136 | -1.3% |
| Financial fixed assets | 28 | €63,000 | €63,000 | = | 0.0% |
| Current assets | 29/58 | €22,476 | €27,781 | +€5,305 | +23.6% |
| Amounts receivable within one year | 40/41 | €16,312 | €21,253 | +€4,941 | +30.3% |
| Trade receivables | 40 | €11,238 | €12,716 | +€1,478 | +13.1% |
| Other amounts receivable | 41 | €5,074 | €8,537 | +€3,463 | +68.2% |
| Cash at bank and in hand | 54/58 | €5,604 | €2,088 | -€3,515 | -62.7% |
| Deferred charges and accrued income | 490/1 | €560 | €4,440 | +€3,880 | +693% |
| Total equity and liabilities | 10/49 | €99,083 | €113,061 | +€13,978 | +14.1% |
| Equity | 10/15 | €72,124 | €97,453 | +€25,329 | +35.1% |
| Reserves | 13 | €72,000 | €97,000 | +€25,000 | +34.7% |
| Distributable reserves | 133 | €72,000 | €97,000 | +€25,000 | +34.7% |
| Profit (loss) carried forward | 14 | €124 | €453 | +€329 | +264% |
| Amounts payable | 17/49 | €26,959 | €15,608 | -€11,351 | -42.1% |
| Amounts payable within one year | 42/48 | €26,959 | €15,428 | -€11,530 | -42.8% |
| Trade debts | 44 | €836 | €924 | +€88 | +10.5% |
| Suppliers | 440/4 | €836 | €924 | +€88 | +10.5% |
| Taxes, remuneration and social security | 45 | €24,434 | €14,504 | -€9,930 | -40.6% |
| Taxes | 450/3 | €24,434 | €14,504 | -€9,930 | -40.6% |
| Other amounts payable | 47/48 | €1,689 | - | -€1,689 | |
| Accrued charges and deferred income | 492/3 | - | €179 | +€179 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,357 | €3,396 | +€1,039 | +44.1% |
| Other operating charges | 640/8 | €78 | €674 | +€596 | +764% |
| Gross operating margin | 9900 | €43,931 | €34,303 | -€9,628 | -21.9% |
| Operating profit (loss) | 9901 | €41,496 | €30,233 | -€11,263 | -27.1% |
| Financial income | 75/76B | €560 | €3,889 | +€3,329 | +594% |
| Recurring financial income | 75 | €560 | €3,889 | +€3,329 | +594% |
| Financial charges | 65/66B | €177 | €580 | +€404 | +228% |
| Recurring financial charges | 65 | €177 | €580 | +€404 | +228% |
| Profit (loss) for the period before taxes | 9903 | €41,880 | €33,542 | -€8,337 | -19.9% |
| Income taxes | 67/77 | €9,162 | €8,213 | -€949 | -10.4% |
| Profit (loss) for the period | 9904 | €32,717 | €25,329 | -€7,388 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,717 | €25,329 | -€7,388 | -22.6% |
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 26 October 2026 via checked.be.