SUP'R: 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'R
Largest movements
- Receivables within one year -€34,646
down €34,646 (-57.4%), from €60,315 to €25,669
of which Trade receivables: -€37,084
- Stocks and contracts +€7,695
up €7,695 (+32.8%), from €23,459 to €31,155
- Trade debts -€30,679
down €30,679 (-74.7%), from €41,067 to €10,388
- Other debts +€15,143
new in 2024: €15,143
- Tax, wage and social debts -€12,915
down €12,915 (-96.2%), from €13,432 to €517
- Profit (loss) carried forward +€962
up €962 (+3.9%), from €24,867 to €25,829
- Staff costs -€3,158
down €3,158 (-26.2%), from €12,038 to €8,880
- Other operating charges +€1,884
up €1,884 (+1266.2%), from €149 to €2,032
- Gross operating margin -€255
down €255 (-2.0%), from €12,911 to €12,656
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 | €89,366 | €61,878 | -€27,488 | -30.8% |
| Fixed assets | 21/28 | €4,506 | €3,888 | -€618 | -13.7% |
| Tangible fixed assets | 22/27 | €4,506 | €3,888 | -€618 | -13.7% |
| Plant, machinery and equipment | 23 | €4,506 | €3,888 | -€618 | -13.7% |
| Current assets | 29/58 | €84,860 | €57,990 | -€26,870 | -31.7% |
| Stocks and contracts in progress | 3 | €23,459 | €31,155 | +€7,695 | +32.8% |
| Stocks | 30/36 | €23,459 | €31,155 | +€7,695 | +32.8% |
| Amounts receivable within one year | 40/41 | €60,315 | €25,669 | -€34,646 | -57.4% |
| Trade receivables | 40 | €54,744 | €17,660 | -€37,084 | -67.7% |
| Other amounts receivable | 41 | €5,571 | €8,009 | +€2,438 | +43.8% |
| Cash at bank and in hand | 54/58 | €1,085 | €1,166 | +€81 | +7.4% |
| Total equity and liabilities | 10/49 | €89,366 | €61,878 | -€27,488 | -30.8% |
| Equity | 10/15 | €34,867 | €35,829 | +€962 | +2.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,867 | €25,829 | +€962 | +3.9% |
| Amounts payable | 17/49 | €54,499 | €26,049 | -€28,451 | -52.2% |
| Amounts payable within one year | 42/48 | €54,499 | €26,049 | -€28,451 | -52.2% |
| Trade debts | 44 | €41,067 | €10,388 | -€30,679 | -74.7% |
| Suppliers | 440/4 | €41,067 | €10,388 | -€30,679 | -74.7% |
| Taxes, remuneration and social security | 45 | €13,432 | €517 | -€12,915 | -96.2% |
| Remuneration and social security | 454/9 | €13,432 | €517 | -€12,915 | -96.2% |
| Other amounts payable | 47/48 | - | €15,143 | +€15,143 | |
| Remuneration, social security and pensions | 62 | €12,038 | €8,880 | -€3,158 | -26.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €500 | €618 | +€119 | +23.7% |
| Other operating charges | 640/8 | €149 | €2,032 | +€1,884 | +1266.2% |
| Gross operating margin | 9900 | €12,911 | €12,656 | -€255 | -2.0% |
| Operating profit (loss) | 9901 | €224 | €1,125 | +€901 | +401.5% |
| Financial charges | 65/66B | €79 | €163 | +€84 | +106.3% |
| Recurring financial charges | 65 | €79 | €163 | +€84 | +106.3% |
| Profit (loss) for the period before taxes | 9903 | €145 | €962 | +€817 | +561.7% |
| Profit (loss) for the period | 9904 | €145 | €962 | +€817 | +561.7% |
| Profit (loss) for the period to be appropriated | 9905 | €145 | €962 | +€817 | +561.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.