SPHERE: 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.
SPHERE
Largest movements
- Cash +€42,041
up €42,041 (+99.1%), from €42,416 to €84,458
mainly Net result for the year (+€55,292) and Other debts (+€1,034)
- Receivables within one year +€1,965
up €1,965 (+7.3%), from €27,074 to €29,039
of which Trade receivables: +€1,220
- Profit (loss) carried forward +€55,292
up €55,292 (+131.2%), from €42,130 to €97,422
- Tax, wage and social debts -€12,738
down €12,738 (-64.9%), from €19,622 to €6,884
of which Taxes: -€12,898
- Gross operating margin +€14,743
up €14,743 (+25.7%), from €57,453 to €72,197
- Taxes +€3,171
up €3,171 (+24.2%), from €13,084 to €16,255
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,490 | €113,850 | +€44,360 | +63.8% |
| Current assets | 29/58 | €69,490 | €113,850 | +€44,360 | +63.8% |
| Amounts receivable within one year | 40/41 | €27,074 | €29,039 | +€1,965 | +7.3% |
| Trade receivables | 40 | €27,074 | €28,294 | +€1,220 | +4.5% |
| Other amounts receivable | 41 | €0 | €745 | +€745 | |
| Cash at bank and in hand | 54/58 | €42,416 | €84,458 | +€42,041 | +99.1% |
| Deferred charges and accrued income | 490/1 | €0 | €353 | +€353 | |
| Total equity and liabilities | 10/49 | €69,490 | €113,850 | +€44,360 | +63.8% |
| Equity | 10/15 | €48,130 | €103,422 | +€55,292 | +114.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,130 | €97,422 | +€55,292 | +131.2% |
| Amounts payable | 17/49 | €21,361 | €10,428 | -€10,932 | -51.2% |
| Amounts payable within one year | 42/48 | €21,361 | €10,428 | -€10,932 | -51.2% |
| Trade debts | 44 | €408 | €1,180 | +€772 | +189.0% |
| Suppliers | 440/4 | €408 | €1,180 | +€772 | +189.0% |
| Taxes, remuneration and social security | 45 | €19,622 | €6,884 | -€12,738 | -64.9% |
| Taxes | 450/3 | €19,462 | €6,564 | -€12,898 | -66.3% |
| Remuneration and social security | 454/9 | €160 | €320 | +€160 | +100.0% |
| Other amounts payable | 47/48 | €1,330 | €2,364 | +€1,034 | +77.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €57,453 | €72,197 | +€14,743 | +25.7% |
| Operating profit (loss) | 9901 | €57,453 | €72,197 | +€14,743 | +25.7% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | - | €651 | +€651 | |
| Recurring financial charges | 65 | - | €651 | +€651 | |
| Profit (loss) for the period before taxes | 9903 | €57,453 | €71,547 | +€14,094 | +24.5% |
| Income taxes | 67/77 | €13,084 | €16,255 | +€3,171 | +24.2% |
| Profit (loss) for the period | 9904 | €44,370 | €55,292 | +€10,922 | +24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €44,370 | €55,292 | +€10,922 | +24.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.