Spheraderm: what changed
Two fiscal 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.
Spheraderm
Largest movements
- Cash +€108,128
up €108,128 (+5759.1%), from €1,878 to €110,006
mainly Net result for the year (+€77,709) and Depreciation (+€17,167)
- Intangible fixed assets -€16,000
down €16,000 (-10.0%), from €159,344 to €143,344
- Receivables within one year +€5,579
up €5,579 (+32.5%), from €17,186 to €22,765
- Deferred charges and accrued income +€4,384
up €4,384 (+44.2%), from €9,923 to €14,307
- Profit (loss) carried forward +€77,709
up €77,709 (+171.3%), from €45,359 to €123,068
- Other debts +€12,650
up €12,650 (+9.9%), from €127,661 to €140,310
- Tax, wage and social debts +€10,417
up €10,417 (+68.2%), from €15,264 to €25,681
- Gross operating margin +€51,813
up €51,813 (+79.9%), from €64,874 to €116,687
- Depreciation +€13,416
up €13,416 (+357.7%), from €3,750 to €17,167
- Taxes +€5,153
up €5,153 (+33.8%), from €15,264 to €20,417
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 | €191,783 | €292,708 | +€100,925 | +52.6% |
| Fixed assets | 21/28 | €162,796 | €145,630 | -€17,167 | -10.5% |
| Intangible fixed assets | 21 | €159,344 | €143,344 | -€16,000 | -10.0% |
| Tangible fixed assets | 22/27 | €3,452 | €2,286 | -€1,167 | -33.8% |
| Furniture and vehicles | 24 | €3,452 | €2,286 | -€1,167 | -33.8% |
| Current assets | 29/58 | €28,986 | €147,078 | +€118,092 | +407.4% |
| Amounts receivable within one year | 40/41 | €17,186 | €22,765 | +€5,579 | +32.5% |
| Trade receivables | 40 | €17,186 | €22,765 | +€5,579 | +32.5% |
| Cash at bank and in hand | 54/58 | €1,878 | €110,006 | +€108,128 | +5759.1% |
| Deferred charges and accrued income | 490/1 | €9,923 | €14,307 | +€4,384 | +44.2% |
| Total equity and liabilities | 10/49 | €191,783 | €292,708 | +€100,925 | +52.6% |
| Equity | 10/15 | €48,859 | €126,568 | +€77,709 | +159.0% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,359 | €123,068 | +€77,709 | +171.3% |
| Amounts payable | 17/49 | €142,924 | €166,140 | +€23,216 | +16.2% |
| Amounts payable within one year | 42/48 | €142,924 | €166,015 | +€23,091 | +16.2% |
| Trade debts | 44 | - | €24 | +€24 | |
| Suppliers | 440/4 | - | €24 | +€24 | |
| Taxes, remuneration and social security | 45 | €15,264 | €25,681 | +€10,417 | +68.2% |
| Taxes | 450/3 | €15,264 | €25,681 | +€10,417 | +68.2% |
| Other amounts payable | 47/48 | €127,661 | €140,310 | +€12,650 | +9.9% |
| Accrued charges and deferred income | 492/3 | - | €125 | +€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €17,167 | +€13,416 | +357.7% |
| Other operating charges | 640/8 | €501 | €1,394 | +€893 | +178.3% |
| Gross operating margin | 9900 | €64,874 | €116,687 | +€51,813 | +79.9% |
| Operating profit (loss) | 9901 | €60,622 | €98,126 | +€37,504 | +61.9% |
| Profit (loss) for the period before taxes | 9903 | €60,622 | €98,126 | +€37,504 | +61.9% |
| Income taxes | 67/77 | €15,264 | €20,417 | +€5,153 | +33.8% |
| Profit (loss) for the period | 9904 | €45,359 | €77,709 | +€32,350 | +71.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,359 | €77,709 | +€32,350 | +71.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.