SUPER 7: 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 7
Largest movements
- Tangible fixed assets -€17,149
down €17,149 (-19.6%), from €87,277 to €70,128
- Intangible fixed assets -€3,000
down €3,000 (-29.3%), from €10,250 to €7,250
- Receivables within one year +€1,881
up €1,881 (+15.1%), from €12,476 to €14,357
of which Other amounts receivable: +€3,150
- Deferred charges and accrued income -€1,598
down €1,598 (-56.7%), from €2,821 to €1,223
- Tax, wage and social debts -€19,201
down €19,201 (-56.1%), from €34,197 to €14,996
of which Remuneration and social security: -€19,135
- Trade debts +€10,595
up €10,595 (+49.9%), from €21,224 to €31,820
- Other debts -€8,296
down €8,296 (-36.7%), from €22,586 to €14,290
- Accrued charges and deferred income -€7,322
no longer reported in 2025 (was €7,322)
- Current portion of long-term debt +€1,528
up €1,528 (+109.7%), from €1,393 to €2,921
- Staff costs -€49,795
down €49,795 (-32.1%), from €155,293 to €105,498
- Gross operating margin +€21,996
up €21,996 (+19.3%), from €113,861 to €135,858
- Financial charges -€3,846
down €3,846 (-74.3%), from €5,174 to €1,328
- Depreciation +€1,631
up €1,631 (+6.5%), from €25,179 to €26,810
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 | €119,632 | €98,417 | -€21,215 | -17.7% |
| Fixed assets | 21/28 | €98,303 | €78,154 | -€20,149 | -20.5% |
| Intangible fixed assets | 21 | €10,250 | €7,250 | -€3,000 | -29.3% |
| Tangible fixed assets | 22/27 | €87,277 | €70,128 | -€17,149 | -19.6% |
| Land and buildings | 22 | €30,154 | €22,208 | -€7,946 | -26.4% |
| Plant, machinery and equipment | 23 | €31,629 | €27,313 | -€4,316 | -13.6% |
| Furniture and vehicles | 24 | €13,349 | €9,784 | -€3,565 | -26.7% |
| Other tangible fixed assets | 26 | €12,145 | €10,823 | -€1,322 | -10.9% |
| Financial fixed assets | 28 | €776 | €776 | = | 0.0% |
| Current assets | 29/58 | €21,328 | €20,263 | -€1,066 | -5.0% |
| Stocks and contracts in progress | 3 | €1,071 | €197 | -€874 | -81.6% |
| Stocks | 30/36 | €1,071 | €197 | -€874 | -81.6% |
| Amounts receivable within one year | 40/41 | €12,476 | €14,357 | +€1,881 | +15.1% |
| Trade receivables | 40 | €1,269 | - | -€1,269 | |
| Other amounts receivable | 41 | €11,207 | €14,357 | +€3,150 | +28.1% |
| Current investments | 50/53 | €660 | - | -€660 | |
| Cash at bank and in hand | 54/58 | €4,300 | €4,486 | +€186 | +4.3% |
| Deferred charges and accrued income | 490/1 | €2,821 | €1,223 | -€1,598 | -56.7% |
| Total equity and liabilities | 10/49 | €119,632 | €98,417 | -€21,215 | -17.7% |
| Equity | 10/15 | €30,129 | €30,690 | +€562 | +1.9% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,871 | -€19,310 | +€562 | +2.8% |
| Amounts payable | 17/49 | €89,503 | €67,727 | -€21,777 | -24.3% |
| Amounts payable after more than one year | 17 | - | €498 | +€498 | |
| Financial debts | 170/4 | - | €498 | +€498 | |
| Amounts payable within one year | 42/48 | €82,181 | €67,229 | -€14,952 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €1,393 | €2,921 | +€1,528 | +109.7% |
| Financial debts | 43 | €2,781 | €3,202 | +€422 | +15.2% |
| Credit institutions | 430/8 | €2,781 | €3,202 | +€422 | +15.2% |
| Trade debts | 44 | €21,224 | €31,820 | +€10,595 | +49.9% |
| Suppliers | 440/4 | €21,224 | €31,820 | +€10,595 | +49.9% |
| Taxes, remuneration and social security | 45 | €34,197 | €14,996 | -€19,201 | -56.1% |
| Taxes | 450/3 | €4,387 | €4,321 | -€66 | -1.5% |
| Remuneration and social security | 454/9 | €29,810 | €10,675 | -€19,135 | -64.2% |
| Other amounts payable | 47/48 | €22,586 | €14,290 | -€8,296 | -36.7% |
| Accrued charges and deferred income | 492/3 | €7,322 | - | -€7,322 | |
| Remuneration, social security and pensions | 62 | €155,293 | €105,498 | -€49,795 | -32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,179 | €26,810 | +€1,631 | +6.5% |
| Other operating charges | 640/8 | €1,360 | €1,662 | +€302 | +22.2% |
| Gross operating margin | 9900 | €113,861 | €135,858 | +€21,996 | +19.3% |
| Operating profit (loss) | 9901 | -€67,971 | €1,888 | +€69,859 | |
| Financial income | 75/76B | €261 | €2 | -€259 | -99.2% |
| Recurring financial income | 75 | €261 | €2 | -€259 | -99.2% |
| Financial charges | 65/66B | €5,174 | €1,328 | -€3,846 | -74.3% |
| Recurring financial charges | 65 | €5,174 | €1,328 | -€3,846 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | -€72,884 | €562 | +€73,446 | |
| Profit (loss) for the period | 9904 | -€72,884 | €562 | +€73,446 | |
| Profit (loss) for the period to be appropriated | 9905 | -€72,884 | €562 | +€73,446 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.