SPHERE DENT: 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 DENT
Largest movements
- Receivables within one year +€9,606
up €9,606 (+76.7%), from €12,521 to €22,127
of which Trade receivables: +€13,525
- Cash -€6,925
down €6,925 (-97.6%), from €7,095 to €170
mainly Receivables within one year (-€9,606) and Trade debts (-€2,981)
- Profit (loss) carried forward +€3,543
up €3,543 (+6.5%), from -€54,305 to -€50,762
- Trade debts -€2,981
down €2,981 (-39.2%), from €7,598 to €4,617
- Other debts +€1,761
up €1,761 (+3.3%), from €52,643 to €54,404
- Tax, wage and social debts +€245
up €245 (+100.3%), from €244 to €489
- Gross operating margin +€12,064
up €12,064, from -€7,767 to €4,297
- Financial income +€1,288
new in 2024: €1,288
- Financial charges -€369
down €369 (-65.8%), from €561 to €192
- Taxes -€132
no longer reported in 2024 (was €132)
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 | €20,440 | €23,007 | +€2,567 | +12.6% |
| Fixed assets | 21/28 | €824 | €710 | -€114 | -13.8% |
| Tangible fixed assets | 22/27 | €114 | - | -€114 | |
| Furniture and vehicles | 24 | €114 | - | -€114 | |
| Financial fixed assets | 28 | €710 | €710 | = | 0.0% |
| Current assets | 29/58 | €19,616 | €22,297 | +€2,681 | +13.7% |
| Amounts receivable within one year | 40/41 | €12,521 | €22,127 | +€9,606 | +76.7% |
| Trade receivables | 40 | €7,909 | €21,434 | +€13,525 | +171.0% |
| Other amounts receivable | 41 | €4,612 | €694 | -€3,918 | -85.0% |
| Cash at bank and in hand | 54/58 | €7,095 | €170 | -€6,925 | -97.6% |
| Total equity and liabilities | 10/49 | €20,440 | €23,007 | +€2,567 | +12.6% |
| Equity | 10/15 | -€40,045 | -€36,502 | +€3,543 | +8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,305 | -€50,762 | +€3,543 | +6.5% |
| Amounts payable | 17/49 | €60,485 | €59,510 | -€975 | -1.6% |
| Amounts payable within one year | 42/48 | €60,485 | €59,510 | -€975 | -1.6% |
| Trade debts | 44 | €7,598 | €4,617 | -€2,981 | -39.2% |
| Suppliers | 440/4 | €7,598 | €4,617 | -€2,981 | -39.2% |
| Taxes, remuneration and social security | 45 | €244 | €489 | +€245 | +100.3% |
| Taxes | 450/3 | €244 | €489 | +€245 | +100.3% |
| Other amounts payable | 47/48 | €52,643 | €54,404 | +€1,761 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €114 | -€56 | -33.2% |
| Gross operating margin | 9900 | -€7,767 | €4,297 | +€12,064 | |
| Operating profit (loss) | 9901 | -€7,937 | €4,183 | +€12,120 | |
| Financial income | 75/76B | - | €1,288 | +€1,288 | |
| Recurring financial income | 75 | - | €1,288 | +€1,288 | |
| Financial charges | 65/66B | €561 | €192 | -€369 | -65.8% |
| Recurring financial charges | 65 | €561 | €192 | -€369 | -65.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,498 | €5,279 | +€13,777 | |
| Income taxes | 67/77 | €132 | - | -€132 | |
| Profit (loss) for the period | 9904 | -€8,630 | €5,279 | +€13,909 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,630 | €5,279 | +€13,909 |
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 6 October 2026 via checked.be.