DE SUPER: 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.
DE SUPER
Largest movements
- Receivables within one year -€29,297
down €29,297 (-73.5%), from €39,833 to €10,537
of which Trade receivables: -€28,822
- Cash +€11,740
up €11,740 (+788.0%), from €1,490 to €13,230
mainly Receivables within one year (+€29,297) and Net result for the year (+€16,112)
- Stocks and contracts -€8,916
down €8,916 (-96.5%), from €9,236 to €320
- Financial fixed assets +€7,550
up €7,550 (+220.8%), from €3,420 to €10,970
- Trade debts -€28,215
down €28,215 (-46.5%), from €60,731 to €32,516
- Other debts -€17,908
down €17,908 (-78.7%), from €22,768 to €4,860
- Profit (loss) carried forward +€16,112
up €16,112 (+35.2%), from -€45,829 to -€29,717
- Tax, wage and social debts +€13,574
up €13,574 (+168.1%), from €8,073 to €21,646
of which Taxes: +€11,002
- Accrued charges and deferred income -€1,846
down €1,846 (-77.6%), from €2,380 to €534
- Gross operating margin +€25,520
up €25,520 (+72.7%), from €35,100 to €60,621
- Staff costs -€19,073
down €19,073 (-39.1%), from €48,817 to €29,744
- Financial income +€13,200
new in 2024: €13,200
- Financial charges +€2,918
up €2,918 (+689.0%), from €424 to €3,342
- Taxes +€2,471
up €2,471 (+939.6%), from €263 to €2,734
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 | €54,322 | €36,039 | -€18,283 | -33.7% |
| Fixed assets | 21/28 | €3,420 | €11,076 | +€7,656 | +223.9% |
| Tangible fixed assets | 22/27 | - | €106 | +€106 | |
| Furniture and vehicles | 24 | - | €106 | +€106 | |
| Financial fixed assets | 28 | €3,420 | €10,970 | +€7,550 | +220.8% |
| Current assets | 29/58 | €50,902 | €24,963 | -€25,939 | -51.0% |
| Stocks and contracts in progress | 3 | €9,236 | €320 | -€8,916 | -96.5% |
| Stocks | 30/36 | €9,236 | €320 | -€8,916 | -96.5% |
| Amounts receivable within one year | 40/41 | €39,833 | €10,537 | -€29,297 | -73.5% |
| Trade receivables | 40 | €39,358 | €10,537 | -€28,822 | -73.2% |
| Other amounts receivable | 41 | €475 | - | -€475 | |
| Cash at bank and in hand | 54/58 | €1,490 | €13,230 | +€11,740 | +788.0% |
| Deferred charges and accrued income | 490/1 | €343 | €876 | +€533 | +155.6% |
| Total equity and liabilities | 10/49 | €54,322 | €36,039 | -€18,283 | -33.7% |
| Equity | 10/15 | -€39,629 | -€23,517 | +€16,112 | +40.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,829 | -€29,717 | +€16,112 | +35.2% |
| Amounts payable | 17/49 | €93,951 | €59,556 | -€34,395 | -36.6% |
| Amounts payable within one year | 42/48 | €91,571 | €59,022 | -€32,549 | -35.5% |
| Trade debts | 44 | €60,731 | €32,516 | -€28,215 | -46.5% |
| Suppliers | 440/4 | €60,731 | €32,516 | -€28,215 | -46.5% |
| Taxes, remuneration and social security | 45 | €8,073 | €21,646 | +€13,574 | +168.1% |
| Taxes | 450/3 | €1,051 | €12,053 | +€11,002 | +1046.7% |
| Remuneration and social security | 454/9 | €7,022 | €9,593 | +€2,571 | +36.6% |
| Other amounts payable | 47/48 | €22,768 | €4,860 | -€17,908 | -78.7% |
| Accrued charges and deferred income | 492/3 | €2,380 | €534 | -€1,846 | -77.6% |
| Remuneration, social security and pensions | 62 | €48,817 | €29,744 | -€19,073 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,068 | +€1,068 | |
| Other operating charges | 640/8 | €1,305 | €2,922 | +€1,617 | +123.9% |
| Non-recurring operating charges | 66A | - | €17,899 | +€17,899 | |
| Gross operating margin | 9900 | €35,100 | €60,621 | +€25,520 | +72.7% |
| Operating profit (loss) | 9901 | -€15,022 | €8,988 | +€24,009 | |
| Financial income | 75/76B | - | €13,200 | +€13,200 | |
| Recurring financial income | 75 | - | €13,200 | +€13,200 | |
| Financial charges | 65/66B | €424 | €3,342 | +€2,918 | +689.0% |
| Recurring financial charges | 65 | €424 | €3,342 | +€2,918 | +689.0% |
| Profit (loss) for the period before taxes | 9903 | -€15,445 | €18,846 | +€34,291 | |
| Income taxes | 67/77 | €263 | €2,734 | +€2,471 | +939.6% |
| Profit (loss) for the period | 9904 | -€15,708 | €16,112 | +€31,820 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,708 | €16,112 | +€31,820 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.