SUP2COM: 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.
SUP2COM
Largest movements
- Receivables within one year -€7,871
down €7,871 (-35.9%), from €21,921 to €14,050
of which Trade receivables: -€6,575
- Tangible fixed assets +€2,735
up €2,735 (+78.4%), from €3,487 to €6,222
of which Furniture and vehicles: +€2,988
- Stocks and contracts +€1,914
up €1,914 (+30.7%), from €6,233 to €8,147
- Cash +€1,681
up €1,681 (+13.1%), from €12,785 to €14,466
mainly Receivables within one year (+€7,871) and Trade debts (+€3,540)
- Other debts -€5,568
down €5,568 (-26.8%), from €20,760 to €15,192
- Trade debts +€3,540
up €3,540 (+43.5%), from €8,145 to €11,685
- Profit (loss) carried forward +€1,227
up €1,227 (+25.8%), from €4,756 to €5,983
- Tax, wage and social debts -€584
down €584 (-33.8%), from €1,725 to €1,142
- Depreciation -€1,422
down €1,422 (-34.2%), from €4,160 to €2,738
- Taxes +€1,363
up €1,363 (+157.3%), from €866 to €2,229
- Gross operating margin +€806
up €806 (+13.0%), from €6,209 to €7,015
- Financial charges +€138
up €138 (+104.8%), from €132 to €270
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 | €44,426 | €43,041 | -€1,385 | -3.1% |
| Fixed assets | 21/28 | €3,487 | €6,222 | +€2,735 | +78.4% |
| Tangible fixed assets | 22/27 | €3,487 | €6,222 | +€2,735 | +78.4% |
| Plant, machinery and equipment | 23 | €253 | €0 | -€253 | -100.0% |
| Furniture and vehicles | 24 | €3,234 | €6,222 | +€2,988 | +92.4% |
| Current assets | 29/58 | €40,939 | €36,819 | -€4,120 | -10.1% |
| Stocks and contracts in progress | 3 | €6,233 | €8,147 | +€1,914 | +30.7% |
| Stocks | 30/36 | €6,233 | €8,147 | +€1,914 | +30.7% |
| Amounts receivable within one year | 40/41 | €21,921 | €14,050 | -€7,871 | -35.9% |
| Trade receivables | 40 | €19,854 | €13,279 | -€6,575 | -33.1% |
| Other amounts receivable | 41 | €2,067 | €771 | -€1,297 | -62.7% |
| Cash at bank and in hand | 54/58 | €12,785 | €14,466 | +€1,681 | +13.1% |
| Deferred charges and accrued income | 490/1 | €0 | €156 | +€156 | |
| Total equity and liabilities | 10/49 | €44,426 | €43,041 | -€1,385 | -3.1% |
| Equity | 10/15 | €13,796 | €15,023 | +€1,227 | +8.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,840 | €2,840 | = | 0.0% |
| Distributable reserves | 133 | €2,840 | €2,840 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,756 | €5,983 | +€1,227 | +25.8% |
| Amounts payable | 17/49 | €30,630 | €28,019 | -€2,612 | -8.5% |
| Amounts payable within one year | 42/48 | €30,630 | €28,019 | -€2,612 | -8.5% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €8,145 | €11,685 | +€3,540 | +43.5% |
| Suppliers | 440/4 | €8,145 | €11,685 | +€3,540 | +43.5% |
| Taxes, remuneration and social security | 45 | €1,725 | €1,142 | -€584 | -33.8% |
| Taxes | 450/3 | €1,725 | €1,142 | -€584 | -33.8% |
| Other amounts payable | 47/48 | €20,760 | €15,192 | -€5,568 | -26.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,160 | €2,738 | -€1,422 | -34.2% |
| Other operating charges | 640/8 | €584 | €551 | -€33 | -5.7% |
| Gross operating margin | 9900 | €6,209 | €7,015 | +€806 | +13.0% |
| Operating profit (loss) | 9901 | €1,465 | €3,727 | +€2,262 | +154.4% |
| Financial income | 75/76B | €6 | €0 | -€6 | -100.0% |
| Recurring financial income | 75 | €6 | €0 | -€6 | -100.0% |
| Financial charges | 65/66B | €132 | €270 | +€138 | +104.8% |
| Recurring financial charges | 65 | €132 | €270 | +€138 | +104.8% |
| Profit (loss) for the period before taxes | 9903 | €1,338 | €3,456 | +€2,118 | +158.3% |
| Income taxes | 67/77 | €866 | €2,229 | +€1,363 | +157.3% |
| Profit (loss) for the period | 9904 | €472 | €1,227 | +€755 | +160.0% |
| Profit (loss) for the period to be appropriated | 9905 | €472 | €1,227 | +€755 | +160.0% |
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 12 October 2026 via checked.be.