LA SUPERBOITE: 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.
LA SUPERBOITE
Largest movements
- Cash -€24,850
down €24,850 (-32.6%), from €76,279 to €51,429
mainly Net result for the year (-€52,581) and Trade debts (-€1,845)
- Tangible fixed assets -€7,539
down €7,539 (-32.0%), from €23,545 to €16,006
of which Plant, machinery and equipment: -€5,166
- Profit (loss) carried forward -€52,581
new in 2025: -€52,581
- Tax, wage and social debts +€20,890
up €20,890 (+82.8%), from €25,231 to €46,122
of which Taxes: +€15,492
- Gross operating margin -€69,451
down €69,451 (-34.9%), from €199,249 to €129,798
- Taxes -€6,009
down €6,009 (-98.7%), from €6,085 to €76
- Staff costs -€2,511
down €2,511 (-1.4%), from €174,863 to €172,352
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 | €204,486 | €170,950 | -€33,536 | -16.4% |
| Fixed assets | 21/28 | €23,545 | €16,006 | -€7,539 | -32.0% |
| Tangible fixed assets | 22/27 | €23,545 | €16,006 | -€7,539 | -32.0% |
| Plant, machinery and equipment | 23 | €7,291 | €2,125 | -€5,166 | -70.9% |
| Furniture and vehicles | 24 | €2,718 | €2,089 | -€629 | -23.2% |
| Other tangible fixed assets | 26 | €13,536 | €11,792 | -€1,744 | -12.9% |
| Current assets | 29/58 | €180,941 | €154,945 | -€25,997 | -14.4% |
| Amounts receivable within one year | 40/41 | €101,965 | €102,494 | +€529 | +0.5% |
| Trade receivables | 40 | €98,798 | €98,500 | -€298 | -0.3% |
| Other amounts receivable | 41 | €3,168 | €3,994 | +€827 | +26.1% |
| Cash at bank and in hand | 54/58 | €76,279 | €51,429 | -€24,850 | -32.6% |
| Deferred charges and accrued income | 490/1 | €2,697 | €1,022 | -€1,676 | -62.1% |
| Total equity and liabilities | 10/49 | €204,486 | €170,950 | -€33,536 | -16.4% |
| Equity | 10/15 | €153,136 | €100,555 | -€52,581 | -34.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €143,136 | €143,136 | = | 0.0% |
| Distributable reserves | 133 | €143,136 | €143,136 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€52,581 | -€52,581 | |
| Amounts payable | 17/49 | €51,350 | €70,395 | +€19,045 | +37.1% |
| Amounts payable within one year | 42/48 | €51,350 | €70,395 | +€19,045 | +37.1% |
| Trade debts | 44 | €26,109 | €24,264 | -€1,845 | -7.1% |
| Suppliers | 440/4 | €26,109 | €24,264 | -€1,845 | -7.1% |
| Taxes, remuneration and social security | 45 | €25,231 | €46,122 | +€20,890 | +82.8% |
| Taxes | 450/3 | €7,722 | €23,214 | +€15,492 | +201% |
| Remuneration and social security | 454/9 | €17,509 | €22,908 | +€5,399 | +30.8% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €174,863 | €172,352 | -€2,511 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,722 | €7,539 | -€1,182 | -13.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €199,249 | €129,798 | -€69,451 | -34.9% |
| Operating profit (loss) | 9901 | €15,277 | -€50,493 | -€65,771 | |
| Financial income | 75/76B | €240 | €290 | +€50 | +20.9% |
| Recurring financial income | 75 | €240 | €290 | +€50 | +20.9% |
| Financial charges | 65/66B | €677 | €2,302 | +€1,625 | +240% |
| Recurring financial charges | 65 | €677 | €2,302 | +€1,625 | +240% |
| Profit (loss) for the period before taxes | 9903 | €14,840 | -€52,505 | -€67,345 | |
| Income taxes | 67/77 | €6,085 | €76 | -€6,009 | -98.7% |
| Profit (loss) for the period | 9904 | €8,755 | -€52,581 | -€61,337 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,755 | -€52,581 | -€61,337 |
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 14 October 2026 via checked.be.