SUBER FACTORY: 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.
SUBER FACTORY
Largest movements
- Receivables within one year +€771,779
up €771,779 (+2,458%), from €31,394 to €803,173
of which Trade receivables: +€472,179
- Receivables after one year +€375,225
up €375,225 (+750%), from €50,000 to €425,225
- Tangible fixed assets +€224,853
up €224,853 (+122%), from €183,920 to €408,773
of which Furniture and vehicles: +€176,337
- Current investments +€215,686
up €215,686 (+21.7%), from €994,499 to €1.2m
- Deferred charges and accrued income +€100,000
new in 2025: €100,000
- Profit (loss) carried forward +€981,536
up €981,536 (+161%), from €609,227 to €1.6m
- Reserves +€601,240
up €601,240 (+80.2%), from €750,000 to €1.4m
of which Distributable reserves: +€501,240
- Advances received -€282,075
down €282,075 (-37.5%), from €751,731 to €469,656
- Trade debts +€230,135
up €230,135 (+519%), from €44,370 to €274,505
- Tax, wage and social debts +€172,642
up €172,642 (+96.4%), from €179,122 to €351,764
- Gross operating margin +€896,086
up €896,086 (+105%), from €854,197 to €1.8m
- Taxes +€163,650
up €163,650 (+54.6%), from €299,534 to €463,184
- Depreciation +€26,949
up €26,949 (+66.5%), from €40,515 to €67,464
- Financial income +€21,361
up €21,361 (+2,036%), from €1,049 to €22,411
of which Financial income: +€20,581
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 | €2,447,090 | €4,207,193 | +€1.8m | +71.9% |
| Fixed assets | 21/28 | €539,751 | €768,600 | +€228,850 | +42.4% |
| Tangible fixed assets | 22/27 | €183,920 | €408,773 | +€224,853 | +122% |
| Plant, machinery and equipment | 23 | €5,900 | €54,415 | +€48,516 | +822% |
| Furniture and vehicles | 24 | €178,020 | €354,357 | +€176,337 | +99.1% |
| Financial fixed assets | 28 | €355,831 | €359,828 | +€3,996 | +1.1% |
| Current assets | 29/58 | €1,907,339 | €3,438,593 | +€1.5m | +80.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €425,225 | +€375,225 | +750% |
| Other amounts receivable | 291 | €50,000 | €425,225 | +€375,225 | +750% |
| Stocks and contracts in progress | 3 | €26,390 | €46,875 | +€20,485 | +77.6% |
| Stocks | 30/36 | €26,390 | €46,875 | +€20,485 | +77.6% |
| Amounts receivable within one year | 40/41 | €31,394 | €803,173 | +€771,779 | +2,458% |
| Trade receivables | 40 | €26,043 | €498,222 | +€472,179 | +1,813% |
| Other amounts receivable | 41 | €5,351 | €304,951 | +€299,600 | +5,599% |
| Current investments | 50/53 | €994,499 | €1,210,185 | +€215,686 | +21.7% |
| Cash at bank and in hand | 54/58 | €805,056 | €853,135 | +€48,080 | +6.0% |
| Deferred charges and accrued income | 490/1 | - | €100,000 | +€100,000 | |
| Total equity and liabilities | 10/49 | €2,447,090 | €4,207,193 | +€1.8m | +71.9% |
| Equity | 10/15 | €1,372,867 | €2,954,403 | +€1.6m | +115% |
| Contributions | 10/11 | €13,640 | €12,400 | -€1,240 | -9.1% |
| Reserves | 13 | €750,000 | €1,351,240 | +€601,240 | +80.2% |
| Tax-exempt reserves | 132 | - | €100,000 | +€100,000 | |
| Distributable reserves | 133 | €750,000 | €1,251,240 | +€501,240 | +66.8% |
| Profit (loss) carried forward | 14 | €609,227 | €1,590,763 | +€981,536 | +161% |
| Amounts payable | 17/49 | €1,074,222 | €1,252,790 | +€178,568 | +16.6% |
| Amounts payable after more than one year | 17 | €36,865 | €25,951 | -€10,915 | -29.6% |
| Financial debts | 170/4 | €36,865 | €25,951 | -€10,915 | -29.6% |
| Amounts payable within one year | 42/48 | €1,037,357 | €1,226,840 | +€189,483 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €30,928 | €30,915 | -€14 | 0.0% |
| Trade debts | 44 | €44,370 | €274,505 | +€230,135 | +519% |
| Suppliers | 440/4 | €44,370 | €274,505 | +€230,135 | +519% |
| Advances received on contracts in progress | 46 | €751,731 | €469,656 | -€282,075 | -37.5% |
| Taxes, remuneration and social security | 45 | €179,122 | €351,764 | +€172,642 | +96.4% |
| Taxes | 450/3 | €179,122 | €351,764 | +€172,642 | +96.4% |
| Other amounts payable | 47/48 | €31,206 | €100,000 | +€68,794 | +220% |
| Remuneration, social security and pensions | 62 | €3,263 | €229 | -€3,034 | -93.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,515 | €67,464 | +€26,949 | +66.5% |
| Other operating charges | 640/8 | €3,714 | €5,658 | +€1,944 | +52.3% |
| Gross operating margin | 9900 | €854,197 | €1,750,283 | +€896,086 | +105% |
| Operating profit (loss) | 9901 | €806,705 | €1,676,932 | +€870,228 | +108% |
| Financial income | 75/76B | €1,049 | €22,411 | +€21,361 | +2,036% |
| Recurring financial income | 75 | €1,049 | €21,630 | +€20,581 | +1,961% |
| Non-recurring financial income | 76B | - | €780 | +€780 | |
| Financial charges | 65/66B | €11,174 | €7,089 | -€4,085 | -36.6% |
| Recurring financial charges | 65 | €11,174 | €7,089 | -€4,085 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €796,580 | €1,692,254 | +€895,674 | +112% |
| Income taxes | 67/77 | €299,534 | €463,184 | +€163,650 | +54.6% |
| Profit (loss) for the period | 9904 | €497,046 | €1,229,069 | +€732,023 | +147% |
| Transfer to tax-exempt reserves | 689 | - | €100,000 | +€100,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €497,046 | €1,129,069 | +€632,023 | +127% |
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 29 October 2026 via checked.be.