Super 2: 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 2
Largest movements
- Receivables within one year -€79,509
down €79,509 (-76.1%), from €104,437 to €24,928
of which Trade receivables: -€83,237
- Cash +€16,907
up €16,907 (+474.2%), from €3,566 to €20,473
mainly Receivables within one year (+€79,509) and Net result for the year (+€8,732)
- Financial fixed assets +€12,000
up €12,000 (+21818.2%), from €55 to €12,055
- Tangible fixed assets -€5,362
down €5,362 (-19.3%), from €27,801 to €22,439
- Stocks and contracts +€3,400
up €3,400 (+3.3%), from €102,340 to €105,740
- Trade debts -€55,837
down €55,837 (-43.3%), from €128,823 to €72,986
- Profit (loss) carried forward +€8,732
up €8,732 (+22.7%), from €38,521 to €47,253
- Debts after one year -€7,727
down €7,727 (-44.9%), from €17,226 to €9,499
- Tax, wage and social debts -€4,923
down €4,923 (-29.6%), from €16,624 to €11,701
of which Remuneration and social security: -€3,649
- Other debts +€4,621
up €4,621 (+11.5%), from €40,099 to €44,720
- Gross operating margin +€28,883
up €28,883 (+83.1%), from €34,748 to €63,631
- Financial charges +€12,369
up €12,369 (+257.0%), from €4,813 to €17,182
- Taxes +€4,160
up €4,160 (+815.2%), from €510 to €4,670
- Other operating charges -€1,084
down €1,084 (-28.8%), from €3,770 to €2,686
- Staff costs -€988
down €988 (-3.8%), from €26,228 to €25,241
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 | €256,093 | €204,895 | -€51,197 | -20.0% |
| Fixed assets | 21/28 | €27,856 | €34,494 | +€6,638 | +23.8% |
| Tangible fixed assets | 22/27 | €27,801 | €22,439 | -€5,362 | -19.3% |
| Plant, machinery and equipment | 23 | €27,801 | €22,439 | -€5,362 | -19.3% |
| Financial fixed assets | 28 | €55 | €12,055 | +€12,000 | +21818.2% |
| Current assets | 29/58 | €228,237 | €170,401 | -€57,836 | -25.3% |
| Stocks and contracts in progress | 3 | €102,340 | €105,740 | +€3,400 | +3.3% |
| Stocks | 30/36 | €102,340 | €105,740 | +€3,400 | +3.3% |
| Amounts receivable within one year | 40/41 | €104,437 | €24,928 | -€79,509 | -76.1% |
| Trade receivables | 40 | €94,146 | €10,909 | -€83,237 | -88.4% |
| Other amounts receivable | 41 | €10,291 | €14,019 | +€3,728 | +36.2% |
| Cash at bank and in hand | 54/58 | €3,566 | €20,473 | +€16,907 | +474.2% |
| Deferred charges and accrued income | 490/1 | €17,895 | €19,261 | +€1,366 | +7.6% |
| Total equity and liabilities | 10/49 | €256,093 | €204,895 | -€51,197 | -20.0% |
| Equity | 10/15 | €48,521 | €57,253 | +€8,732 | +18.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,521 | €47,253 | +€8,732 | +22.7% |
| Amounts payable | 17/49 | €207,572 | €147,642 | -€59,930 | -28.9% |
| Amounts payable after more than one year | 17 | €17,226 | €9,499 | -€7,727 | -44.9% |
| Financial debts | 170/4 | €17,226 | €9,499 | -€7,727 | -44.9% |
| Amounts payable within one year | 42/48 | €190,346 | €134,143 | -€56,203 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €4,800 | €4,737 | -€63 | -1.3% |
| Trade debts | 44 | €128,823 | €72,986 | -€55,837 | -43.3% |
| Suppliers | 440/4 | €128,823 | €72,986 | -€55,837 | -43.3% |
| Taxes, remuneration and social security | 45 | €16,624 | €11,701 | -€4,923 | -29.6% |
| Taxes | 450/3 | €8,028 | €6,753 | -€1,274 | -15.9% |
| Remuneration and social security | 454/9 | €8,596 | €4,947 | -€3,649 | -42.4% |
| Other amounts payable | 47/48 | €40,099 | €44,720 | +€4,621 | +11.5% |
| Accrued charges and deferred income | 492/3 | - | €4,000 | +€4,000 | |
| Remuneration, social security and pensions | 62 | €26,228 | €25,241 | -€988 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,497 | €5,362 | -€136 | -2.5% |
| Other operating charges | 640/8 | €3,770 | €2,686 | -€1,084 | -28.8% |
| Gross operating margin | 9900 | €34,748 | €63,631 | +€28,883 | +83.1% |
| Operating profit (loss) | 9901 | -€748 | €30,343 | +€31,091 | |
| Financial income | 75/76B | €711 | €241 | -€470 | -66.1% |
| Recurring financial income | 75 | €711 | €241 | -€470 | -66.1% |
| Financial charges | 65/66B | €4,813 | €17,182 | +€12,369 | +257.0% |
| Recurring financial charges | 65 | €4,813 | €17,182 | +€12,369 | +257.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,850 | €13,402 | +€18,252 | |
| Income taxes | 67/77 | €510 | €4,670 | +€4,160 | +815.2% |
| Profit (loss) for the period | 9904 | -€5,360 | €8,732 | +€14,093 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,360 | €8,732 | +€14,093 |
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 7 October 2026 via checked.be.