SUPER 5: 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 5
Largest movements
- Cash -€18,553
down €18,553 (-97.6%), from €19,000 to €447
mainly Other debts (-€16,372) and Trade debts (-€13,929)
- Receivables within one year -€1,372
no longer reported in 2024 (was €1,372)
- Other debts -€16,372
down €16,372 (-15.9%), from €103,267 to €86,895
- Trade debts -€13,929
down €13,929 (-49.9%), from €27,942 to €14,012
- Profit (loss) carried forward +€11,024
up €11,024 (+9.7%), from -€113,091 to -€102,067
- Tax, wage and social debts -€648
down €648 (-64.7%), from €1,001 to €354
- Gross operating margin +€14,175
up €14,175 (+1762.8%), from €804 to €14,979
- Financial charges -€1,580
down €1,580 (-37.8%), from €4,176 to €2,596
- Other operating charges +€210
up €210 (+18.1%), from €1,159 to €1,370
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 | €25,372 | €5,447 | -€19,925 | -78.5% |
| Current assets | 29/58 | €25,372 | €5,447 | -€19,925 | -78.5% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,372 | - | -€1,372 | |
| Trade receivables | 40 | €1,372 | - | -€1,372 | |
| Cash at bank and in hand | 54/58 | €19,000 | €447 | -€18,553 | -97.6% |
| Total equity and liabilities | 10/49 | €25,372 | €5,447 | -€19,925 | -78.5% |
| Equity | 10/15 | -€106,838 | -€95,814 | +€11,024 | +10.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €53 | €53 | = | 0.0% |
| Non-distributable reserves | 130/1 | €53 | €53 | = | 0.0% |
| Reserves not available under the articles | 1311 | €53 | €53 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€113,091 | -€102,067 | +€11,024 | +9.7% |
| Amounts payable | 17/49 | €132,210 | €101,261 | -€30,949 | -23.4% |
| Amounts payable within one year | 42/48 | €132,210 | €101,261 | -€30,949 | -23.4% |
| Trade debts | 44 | €27,942 | €14,012 | -€13,929 | -49.9% |
| Suppliers | 440/4 | €27,942 | €14,012 | -€13,929 | -49.9% |
| Taxes, remuneration and social security | 45 | €1,001 | €354 | -€648 | -64.7% |
| Taxes | 450/3 | €1,001 | €354 | -€648 | -64.7% |
| Other amounts payable | 47/48 | €103,267 | €86,895 | -€16,372 | -15.9% |
| Other operating charges | 640/8 | €1,159 | €1,370 | +€210 | +18.1% |
| Gross operating margin | 9900 | €804 | €14,979 | +€14,175 | +1762.8% |
| Operating profit (loss) | 9901 | -€355 | €13,609 | +€13,964 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €4,176 | €2,596 | -€1,580 | -37.8% |
| Recurring financial charges | 65 | €4,176 | €2,596 | -€1,580 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,532 | €11,024 | +€15,556 | |
| Profit (loss) for the period | 9904 | -€4,532 | €11,024 | +€15,556 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,532 | €11,024 | +€15,556 |
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 5 October 2026 via checked.be.