EU 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.
EU SUPER
Largest movements
- Stocks and contracts +€8,610
new in 2025: €8,610
- Cash -€5,071
down €5,071 (-71.2%), from €7,118 to €2,047
mainly Tax, wage and social debts (-€41,019) and Stocks and contracts (-€8,610)
- Receivables within one year -€2,246
down €2,246 (-24.3%), from €9,233 to €6,987
- Tangible fixed assets -€875
no longer reported in 2025 (was €875)
- Tax, wage and social debts -€41,019
down €41,019 (-69.2%), from €59,312 to €18,293
of which Remuneration and social security: -€40,888
- Profit (loss) carried forward +€32,899
up €32,899 (+51.1%), from -€64,323 to -€31,424
- Other debts +€9,465
up €9,465 (+149%), from €6,345 to €15,810
- Trade debts -€927
down €927 (-26.5%), from €3,492 to €2,565
- Gross operating margin +€24,668
up €24,668 (+66.8%), from €36,932 to €61,600
- Turnover -€20,898
down €20,898 (-42.8%), from €48,793 to €27,895
- Purchases and services -€11,952
down €11,952 (-32.9%), from €36,300 to €24,348
- Staff costs -€3,601
down €3,601 (-11.5%), from €31,265 to €27,664
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.
Derived cash bridge
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 | €17,226 | €17,644 | +€418 | +2.4% |
| Fixed assets | 21/28 | €875 | - | -€875 | |
| Tangible fixed assets | 22/27 | €875 | - | -€875 | |
| Plant, machinery and equipment | 23 | €875 | - | -€875 | |
| Current assets | 29/58 | €16,351 | €17,644 | +€1,293 | +7.9% |
| Stocks and contracts in progress | 3 | - | €8,610 | +€8,610 | |
| Stocks | 30/36 | - | €8,610 | +€8,610 | |
| Amounts receivable within one year | 40/41 | €9,233 | €6,987 | -€2,246 | -24.3% |
| Trade receivables | 40 | €9,233 | €6,987 | -€2,246 | -24.3% |
| Cash at bank and in hand | 54/58 | €7,118 | €2,047 | -€5,071 | -71.2% |
| Total equity and liabilities | 10/49 | €17,226 | €17,644 | +€418 | +2.4% |
| Equity | 10/15 | -€51,923 | -€19,024 | +€32,899 | +63.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | - | -€12,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Profit (loss) carried forward | 14 | -€64,323 | -€31,424 | +€32,899 | +51.1% |
| Amounts payable | 17/49 | €69,149 | €36,668 | -€32,481 | -47.0% |
| Amounts payable within one year | 42/48 | €69,149 | €36,668 | -€32,481 | -47.0% |
| Trade debts | 44 | €3,492 | €2,565 | -€927 | -26.5% |
| Suppliers | 440/4 | €3,492 | €2,565 | -€927 | -26.5% |
| Taxes, remuneration and social security | 45 | €59,312 | €18,293 | -€41,019 | -69.2% |
| Taxes | 450/3 | €1,475 | €1,344 | -€131 | -8.9% |
| Remuneration and social security | 454/9 | €57,837 | €16,949 | -€40,888 | -70.7% |
| Other amounts payable | 47/48 | €6,345 | €15,810 | +€9,465 | +149% |
| Turnover | 70 | €48,793 | €27,895 | -€20,898 | -42.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €36,300 | €24,348 | -€11,952 | -32.9% |
| Remuneration, social security and pensions | 62 | €31,265 | €27,664 | -€3,601 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €874 | €875 | +€1 | +0.1% |
| Gross operating margin | 9900 | €36,932 | €61,600 | +€24,668 | +66.8% |
| Operating profit (loss) | 9901 | €4,793 | €33,061 | +€28,268 | +590% |
| Financial charges | 65/66B | €201 | €162 | -€39 | -19.4% |
| Recurring financial charges | 65 | €201 | €162 | -€39 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €4,592 | €32,899 | +€28,307 | +616% |
| Profit (loss) for the period | 9904 | €4,592 | €32,899 | +€28,307 | +616% |
| Profit (loss) for the period to be appropriated | 9905 | €4,592 | €32,899 | +€28,307 | +616% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.