SUPALI: 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.
SUPALI
Largest movements
- Receivables within one year -€289,854
down €289,854 (-99.3%), from €291,779 to €1,925
of which Trade receivables: -€270,954
- Stocks and contracts +€222,219
up €222,219 (+4.1%), from €5.4m to €5.6m
- Cash +€179,658
up €179,658 (+1176.3%), from €15,273 to €194,931
mainly Receivables within one year (+€289,854) and Debts after one year (+€133,632)
- Debts after one year +€133,632
up €133,632 (+11.0%), from €1.2m to €1.3m
- Goods and materials -€180,753
down €180,753, from €12,167 to -€168,587
- Financial charges -€65,792
down €65,792 (-29.1%), from €226,194 to €160,402
- Financial income -€56,253
no longer reported in 2025 (was €56,253)
- Turnover -€22,500
down €22,500 (-72.3%), from €31,100 to €8,600
- Services and other goods +€4,007
up €4,007 (+16.0%), from €25,111 to €29,119
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 | €5,710,119 | €5,822,142 | +€112,023 | +2.0% |
| Current assets | 29/58 | €5,710,119 | €5,822,142 | +€112,023 | +2.0% |
| Stocks and contracts in progress | 3 | €5,403,067 | €5,625,286 | +€222,219 | +4.1% |
| Stocks | 30/36 | €5,403,067 | €5,625,286 | +€222,219 | +4.1% |
| Property held for sale | 35 | €5,403,067 | €5,625,286 | +€222,219 | +4.1% |
| Amounts receivable within one year | 40/41 | €291,779 | €1,925 | -€289,854 | -99.3% |
| Trade receivables | 40 | €271,110 | €156 | -€270,954 | -99.9% |
| Other amounts receivable | 41 | €20,669 | €1,769 | -€18,900 | -91.4% |
| Cash at bank and in hand | 54/58 | €15,273 | €194,931 | +€179,658 | +1176.3% |
| Total equity and liabilities | 10/49 | €5,710,119 | €5,822,142 | +€112,023 | +2.0% |
| Equity | 10/15 | €1,506,431 | €1,480,650 | -€25,781 | -1.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,438,231 | €1,412,450 | -€25,781 | -1.8% |
| Amounts payable | 17/49 | €4,203,688 | €4,341,492 | +€137,804 | +3.3% |
| Amounts payable after more than one year | 17 | €1,213,815 | €1,347,447 | +€133,632 | +11.0% |
| Other amounts payable | 178/9 | €1,213,815 | €1,347,447 | +€133,632 | +11.0% |
| Amounts payable within one year | 42/48 | €2,985,710 | €2,991,400 | +€5,690 | +0.2% |
| Financial debts | 43 | €2,983,451 | €2,950,000 | -€33,451 | -1.1% |
| Credit institutions | 430/8 | €2,983,451 | €2,950,000 | -€33,451 | -1.1% |
| Trade debts | 44 | €2,259 | €41,400 | +€39,142 | +1733.0% |
| Suppliers | 440/4 | €2,259 | €41,400 | +€39,142 | +1733.0% |
| Accrued charges and deferred income | 492/3 | €4,163 | €2,644 | -€1,519 | -36.5% |
| Operating income | 70/76A | €196,373 | €8,600 | -€187,773 | -95.6% |
| Turnover | 70 | €31,100 | €8,600 | -€22,500 | -72.3% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €165,273 | - | -€165,273 | |
| Operating charges | 60/66A | €50,629 | -€126,021 | -€176,650 | |
| Goods for resale, raw materials and consumables | 60 | €12,167 | -€168,587 | -€180,753 | |
| Change in stocks: decrease (increase) | 609 | €12,167 | -€168,587 | -€180,753 | |
| Services and other goods | 61 | €25,111 | €29,119 | +€4,007 | +16.0% |
| Other operating charges | 640/8 | €13,352 | €13,447 | +€95 | +0.7% |
| Operating profit (loss) | 9901 | €145,744 | €134,621 | -€11,123 | -7.6% |
| Financial income | 75/76B | €56,253 | - | -€56,253 | |
| Recurring financial income | 75 | €56,253 | - | -€56,253 | |
| Income from financial fixed assets | 750 | €56,253 | - | -€56,253 | |
| Financial charges | 65/66B | €226,194 | €160,402 | -€65,792 | -29.1% |
| Recurring financial charges | 65 | €226,194 | €160,402 | -€65,792 | -29.1% |
| Debt charges | 650 | €221,182 | €115,327 | -€105,855 | -47.9% |
| Other financial charges | 652/9 | €5,012 | €45,075 | +€40,063 | +799.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,197 | -€25,781 | -€1,584 | -6.5% |
| Income taxes | 67/77 | -€160 | - | +€160 | |
| Tax adjustments and reversals of tax provisions | 77 | €160 | - | -€160 | |
| Profit (loss) for the period | 9904 | -€24,037 | -€25,781 | -€1,744 | -7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,037 | -€25,781 | -€1,744 | -7.3% |
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 1 October 2026 via checked.be.