SUP-HER: what changed
Two fiscal 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.
SUP-HER
Largest movements
- Stocks and contracts -€8,451
down €8,451 (-36.7%), from €23,047 to €14,596
- Tangible fixed assets -€4,914
down €4,914 (-75.7%), from €6,494 to €1,580
of which Plant, machinery and equipment: -€4,319
- Cash -€3,210
down €3,210 (-96.1%), from €3,339 to €129
mainly Net result for the year (-€20,983) and Trade debts (-€2,788)
- Receivables within one year +€1,963
up €1,963 (+72.2%), from €2,720 to €4,683
of which Trade receivables: +€2,804
- Deferred charges and accrued income -€597
down €597 (-45.3%), from €1,317 to €720
- Profit (loss) carried forward -€20,983
down €20,983 (-196.1%), from -€10,698 to -€31,681
- Other debts +€8,562
up €8,562 (+22.1%), from €38,707 to €47,269
- Trade debts -€2,788
down €2,788 (-50.3%), from €5,537 to €2,749
- Gross operating margin -€10,738
down €10,738 (-646.5%), from -€1,661 to -€12,399
- Financial charges -€927
down €927 (-34.1%), from €2,717 to €1,790
- Other operating charges +€467
up €467 (+33.0%), from €1,415 to €1,882
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 | €36,917 | €21,709 | -€15,209 | -41.2% |
| Fixed assets | 21/28 | €6,494 | €1,580 | -€4,914 | -75.7% |
| Tangible fixed assets | 22/27 | €6,494 | €1,580 | -€4,914 | -75.7% |
| Plant, machinery and equipment | 23 | €5,627 | €1,308 | -€4,319 | -76.8% |
| Furniture and vehicles | 24 | €867 | €272 | -€595 | -68.6% |
| Current assets | 29/58 | €30,423 | €20,129 | -€10,295 | -33.8% |
| Stocks and contracts in progress | 3 | €23,047 | €14,596 | -€8,451 | -36.7% |
| Stocks | 30/36 | €23,047 | €14,596 | -€8,451 | -36.7% |
| Amounts receivable within one year | 40/41 | €2,720 | €4,683 | +€1,963 | +72.2% |
| Trade receivables | 40 | €969 | €3,773 | +€2,804 | +289.4% |
| Other amounts receivable | 41 | €1,751 | €910 | -€841 | -48.0% |
| Cash at bank and in hand | 54/58 | €3,339 | €129 | -€3,210 | -96.1% |
| Deferred charges and accrued income | 490/1 | €1,317 | €720 | -€597 | -45.3% |
| Total equity and liabilities | 10/49 | €36,917 | €21,709 | -€15,209 | -41.2% |
| Equity | 10/15 | -€7,698 | -€28,681 | -€20,983 | -272.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,698 | -€31,681 | -€20,983 | -196.1% |
| Amounts payable | 17/49 | €44,615 | €50,390 | +€5,775 | +12.9% |
| Amounts payable within one year | 42/48 | €44,615 | €50,390 | +€5,775 | +12.9% |
| Trade debts | 44 | €5,537 | €2,749 | -€2,788 | -50.3% |
| Suppliers | 440/4 | €5,537 | €2,749 | -€2,788 | -50.3% |
| Taxes, remuneration and social security | 45 | €371 | €371 | = | 0.0% |
| Taxes | 450/3 | €371 | €371 | = | 0.0% |
| Other amounts payable | 47/48 | €38,707 | €47,269 | +€8,562 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,914 | €4,914 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,415 | €1,882 | +€467 | +33.0% |
| Gross operating margin | 9900 | -€1,661 | -€12,399 | -€10,738 | -646.5% |
| Operating profit (loss) | 9901 | -€7,989 | -€19,194 | -€11,205 | -140.2% |
| Financial income | 75/76B | €9 | €1 | -€8 | -88.9% |
| Recurring financial income | 75 | €9 | €1 | -€8 | -88.9% |
| Financial charges | 65/66B | €2,717 | €1,790 | -€927 | -34.1% |
| Recurring financial charges | 65 | €2,717 | €1,790 | -€927 | -34.1% |
| Profit (loss) for the period before taxes | 9903 | -€10,698 | -€20,983 | -€10,286 | -96.1% |
| Profit (loss) for the period | 9904 | -€10,698 | -€20,983 | -€10,286 | -96.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,698 | -€20,983 | -€10,286 | -96.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.