SUPE: 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.
SUPE
Largest movements
- Cash +€16,200
up €16,200 (+95.3%), from €16,999 to €33,199
mainly Depreciation (+€24,506) and Net result for the year (+€17,161)
- Intangible fixed assets -€10,043
down €10,043 (-11.8%), from €85,461 to €75,418
- Tangible fixed assets +€3,896
up €3,896 (+7.5%), from €52,077 to €55,973
of which Furniture and vehicles: +€8,250
- Reserves +€17,161
up €17,161 (+1,494%), from €1,149 to €18,310
- Other debts -€10,409
down €10,409 (-6.9%), from €150,294 to €139,885
- Tax, wage and social debts +€4,520
up €4,520 (+330%), from €1,368 to €5,888
- Gross operating margin +€27,394
up €27,394 (+132%), from €20,704 to €48,099
- Depreciation +€8,031
up €8,031 (+48.7%), from €16,475 to €24,506
- Taxes +€3,177
up €3,177 (+4,964%), from €64 to €3,241
- Other operating charges +€646
up €646 (+55.9%), from €1,157 to €1,803
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 | €165,924 | €176,885 | +€10,961 | +6.6% |
| Fixed assets | 21/28 | €137,538 | €131,390 | -€6,148 | -4.5% |
| Intangible fixed assets | 21 | €85,461 | €75,418 | -€10,043 | -11.8% |
| Tangible fixed assets | 22/27 | €52,077 | €55,973 | +€3,896 | +7.5% |
| Plant, machinery and equipment | 23 | €28,713 | €24,384 | -€4,329 | -15.1% |
| Furniture and vehicles | 24 | €14,198 | €22,448 | +€8,250 | +58.1% |
| Other tangible fixed assets | 26 | €9,166 | €9,140 | -€25 | -0.3% |
| Current assets | 29/58 | €28,386 | €45,495 | +€17,109 | +60.3% |
| Stocks and contracts in progress | 3 | €11,380 | €12,275 | +€895 | +7.9% |
| Stocks | 30/36 | €11,380 | €12,275 | +€895 | +7.9% |
| Amounts receivable within one year | 40/41 | €7 | €21 | +€15 | +223% |
| Other amounts receivable | 41 | €7 | €21 | +€15 | +223% |
| Cash at bank and in hand | 54/58 | €16,999 | €33,199 | +€16,200 | +95.3% |
| Total equity and liabilities | 10/49 | €165,924 | €176,885 | +€10,961 | +6.6% |
| Equity | 10/15 | €8,649 | €25,810 | +€17,161 | +198% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €1,149 | €18,310 | +€17,161 | +1,494% |
| Distributable reserves | 133 | €1,149 | €18,310 | +€17,161 | +1,494% |
| Amounts payable | 17/49 | €157,275 | €151,075 | -€6,200 | -3.9% |
| Amounts payable within one year | 42/48 | €157,275 | €151,075 | -€6,200 | -3.9% |
| Trade debts | 44 | €5,613 | €5,301 | -€311 | -5.5% |
| Suppliers | 440/4 | €5,613 | €5,301 | -€311 | -5.5% |
| Taxes, remuneration and social security | 45 | €1,368 | €5,888 | +€4,520 | +330% |
| Taxes | 450/3 | €1,368 | €5,888 | +€4,520 | +330% |
| Other amounts payable | 47/48 | €150,294 | €139,885 | -€10,409 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,475 | €24,506 | +€8,031 | +48.7% |
| Other operating charges | 640/8 | €1,157 | €1,803 | +€646 | +55.9% |
| Gross operating margin | 9900 | €20,704 | €48,099 | +€27,394 | +132% |
| Operating profit (loss) | 9901 | €3,073 | €21,790 | +€18,717 | +609% |
| Financial income | 75/76B | €19 | €141 | +€122 | +640% |
| Recurring financial income | 75 | €19 | €141 | +€122 | +640% |
| Financial charges | 65/66B | €1,879 | €1,529 | -€350 | -18.6% |
| Recurring financial charges | 65 | €1,879 | €1,529 | -€350 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €1,213 | €20,402 | +€19,189 | +1,582% |
| Income taxes | 67/77 | €64 | €3,241 | +€3,177 | +4,964% |
| Profit (loss) for the period | 9904 | €1,149 | €17,161 | +€16,012 | +1,394% |
| Profit (loss) for the period to be appropriated | 9905 | €1,149 | €17,161 | +€16,012 | +1,394% |
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 22 October 2026 via checked.be.