SUPER: 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.
SUPER
Largest movements
- Tangible fixed assets -€5,864
down €5,864 (-25.0%), from €23,457 to €17,593
- Receivables within one year +€1,331
up €1,331 (+6.8%), from €19,530 to €20,861
- Cash -€827
down €827 (-6.3%), from €13,034 to €12,207
mainly Debts after one year (-€5,984) and Receivables within one year (-€1,331)
- Debts after one year -€5,984
down €5,984 (-29.0%), from €20,649 to €14,665
- Current portion of long-term debt +€644
up €644 (+13.4%), from €4,800 to €5,444
- Gross operating margin -€1,784
down €1,784 (-20.1%), from €8,867 to €7,083
- Other operating charges -€880
down €880 (-73.5%), from €1,197 to €317
- Financial charges +€212
up €212 (+44.7%), from €476 to €688
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 | €56,295 | €50,935 | -€5,360 | -9.5% |
| Fixed assets | 21/28 | €23,732 | €17,867 | -€5,864 | -24.7% |
| Tangible fixed assets | 22/27 | €23,457 | €17,593 | -€5,864 | -25.0% |
| Furniture and vehicles | 24 | €23,457 | €17,593 | -€5,864 | -25.0% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €32,564 | €33,068 | +€504 | +1.5% |
| Amounts receivable within one year | 40/41 | €19,530 | €20,861 | +€1,331 | +6.8% |
| Other amounts receivable | 41 | €19,530 | €20,861 | +€1,331 | +6.8% |
| Cash at bank and in hand | 54/58 | €13,034 | €12,207 | -€827 | -6.3% |
| Total equity and liabilities | 10/49 | €56,295 | €50,935 | -€5,360 | -9.5% |
| Equity | 10/15 | €30,451 | €30,176 | -€274 | -0.9% |
| Contributions | 10/11 | €11,470 | €11,470 | = | 0.0% |
| Reserves | 13 | €1,621 | €1,621 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,621 | €1,621 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,621 | €1,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,359 | €17,085 | -€274 | -1.6% |
| Amounts payable | 17/49 | €25,845 | €20,759 | -€5,086 | -19.7% |
| Amounts payable after more than one year | 17 | €20,649 | €14,665 | -€5,984 | -29.0% |
| Financial debts | 170/4 | €20,649 | €14,665 | -€5,984 | -29.0% |
| Amounts payable within one year | 42/48 | €5,196 | €6,094 | +€898 | +17.3% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | €5,444 | +€644 | +13.4% |
| Trade debts | 44 | €396 | €650 | +€254 | +64.1% |
| Suppliers | 440/4 | €396 | €650 | +€254 | +64.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,864 | €5,864 | = | 0.0% |
| Other operating charges | 640/8 | €1,197 | €317 | -€880 | -73.5% |
| Non-recurring operating charges | 66A | - | €1,507 | +€1,507 | |
| Gross operating margin | 9900 | €8,867 | €7,083 | -€1,784 | -20.1% |
| Operating profit (loss) | 9901 | €1,805 | -€605 | -€2,410 | |
| Financial income | 75/76B | €1,074 | €1,019 | -€56 | -5.2% |
| Recurring financial income | 75 | €1,074 | €1,019 | -€56 | -5.2% |
| Financial charges | 65/66B | €476 | €688 | +€212 | +44.7% |
| Recurring financial charges | 65 | €476 | €688 | +€212 | +44.7% |
| Profit (loss) for the period before taxes | 9903 | €2,404 | -€274 | -€2,678 | |
| Profit (loss) for the period | 9904 | €2,404 | -€274 | -€2,678 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,404 | -€274 | -€2,678 |
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 3 October 2026 via checked.be.