Spheriola: 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.
Spheriola
Largest movements
- Receivables within one year +€14,375
up €14,375 (+21.1%), from €67,979 to €82,354
of which Trade receivables: +€11,172
- Cash -€6,506
down €6,506 (-42.9%), from €15,154 to €8,648
mainly Receivables within one year (-€14,375) and Tax, wage and social debts (-€7,790)
- Tangible fixed assets -€5,488
down €5,488 (-37.3%), from €14,729 to €9,241
of which Plant, machinery and equipment: -€5,351
- Tax, wage and social debts -€7,790
down €7,790 (-67.9%), from €11,480 to €3,691
- Trade debts +€4,125
up €4,125 (+65.0%), from €6,344 to €10,469
- Accrued charges and deferred income +€4,052
new in 2025: €4,052
- Profit (loss) carried forward +€2,819
up €2,819 (+4.5%), from €63,094 to €65,914
- Gross operating margin -€23,424
down €23,424 (-63.9%), from €36,657 to €13,234
- Taxes -€3,879
down €3,879 (-73.3%), from €5,289 to €1,410
- Depreciation -€2,018
down €2,018 (-26.5%), from €7,624 to €5,606
- Financial charges -€664
down €664 (-22.3%), from €2,978 to €2,314
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 | €98,241 | €101,448 | +€3,207 | +3.3% |
| Fixed assets | 21/28 | €14,921 | €9,315 | -€5,606 | -37.6% |
| Intangible fixed assets | 21 | €192 | €74 | -€118 | -61.5% |
| Tangible fixed assets | 22/27 | €14,729 | €9,241 | -€5,488 | -37.3% |
| Plant, machinery and equipment | 23 | €14,592 | €9,241 | -€5,351 | -36.7% |
| Furniture and vehicles | 24 | €137 | - | -€137 | |
| Current assets | 29/58 | €83,320 | €92,133 | +€8,813 | +10.6% |
| Amounts receivable within one year | 40/41 | €67,979 | €82,354 | +€14,375 | +21.1% |
| Trade receivables | 40 | €15,089 | €26,261 | +€11,172 | +74.0% |
| Other amounts receivable | 41 | €52,890 | €56,093 | +€3,203 | +6.1% |
| Cash at bank and in hand | 54/58 | €15,154 | €8,648 | -€6,506 | -42.9% |
| Deferred charges and accrued income | 490/1 | €188 | €1,131 | +€944 | +503.2% |
| Total equity and liabilities | 10/49 | €98,241 | €101,448 | +€3,207 | +3.3% |
| Equity | 10/15 | €80,417 | €83,236 | +€2,819 | +3.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €4,923 | €4,923 | = | 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% |
| Distributable reserves | 133 | €3,063 | €3,063 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,094 | €65,914 | +€2,819 | +4.5% |
| Amounts payable | 17/49 | €17,824 | €18,212 | +€388 | +2.2% |
| Amounts payable within one year | 42/48 | €17,824 | €14,160 | -€3,664 | -20.6% |
| Trade debts | 44 | €6,344 | €10,469 | +€4,125 | +65.0% |
| Suppliers | 440/4 | €6,344 | €10,469 | +€4,125 | +65.0% |
| Taxes, remuneration and social security | 45 | €11,480 | €3,691 | -€7,790 | -67.9% |
| Taxes | 450/3 | €11,480 | €3,691 | -€7,790 | -67.9% |
| Accrued charges and deferred income | 492/3 | - | €4,052 | +€4,052 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,624 | €5,606 | -€2,018 | -26.5% |
| Other operating charges | 640/8 | €1,137 | €1,130 | -€7 | -0.7% |
| Gross operating margin | 9900 | €36,657 | €13,234 | -€23,424 | -63.9% |
| Operating profit (loss) | 9901 | €27,896 | €6,498 | -€21,398 | -76.7% |
| Financial income | 75/76B | €1 | €44 | +€44 | +4533.3% |
| Recurring financial income | 75 | €1 | €44 | +€44 | +4533.3% |
| Financial charges | 65/66B | €2,978 | €2,314 | -€664 | -22.3% |
| Recurring financial charges | 65 | €2,978 | €2,314 | -€664 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €24,919 | €4,229 | -€20,690 | -83.0% |
| Income taxes | 67/77 | €5,289 | €1,410 | -€3,879 | -73.3% |
| Profit (loss) for the period | 9904 | €19,630 | €2,819 | -€16,811 | -85.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,630 | €2,819 | -€16,811 | -85.6% |
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 11 October 2026 via checked.be.