SUPER CASSEROLE: 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.
SUPER CASSEROLE
Largest movements
- Cash -€31,842
down €31,842 (-50.0%), from €63,627 to €31,785
mainly Net result for the year (-€19,387) and Tax, wage and social debts (-€14,938)
- Tangible fixed assets -€9,952
down €9,952 (-3.2%), from €314,724 to €304,773
of which Land and buildings: -€6,653
- Profit (loss) carried forward -€19,387
down €19,387 (-70.1%), from €27,669 to €8,281
- Tax, wage and social debts -€14,938
down €14,938 (-51.0%), from €29,307 to €14,369
of which Taxes: -€12,012
- Debts after one year -€11,400
down €11,400 (-6.7%), from €169,000 to €157,600
- Trade debts +€7,077
up €7,077 (+25.1%), from €28,212 to €35,288
- Gross operating margin -€67,765
down €67,765 (-55.8%), from €121,550 to €53,785
- Taxes -€16,434
no longer reported in 2025 (was €16,434)
- Other operating charges -€2,542
down €2,542 (-33.8%), from €7,516 to €4,974
- Staff costs +€1,467
up €1,467 (+2.7%), from €55,314 to €56,781
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 | €392,192 | €353,640 | -€38,552 | -9.8% |
| Fixed assets | 21/28 | €314,805 | €304,854 | -€9,952 | -3.2% |
| Tangible fixed assets | 22/27 | €314,724 | €304,773 | -€9,952 | -3.2% |
| Land and buildings | 22 | €305,320 | €298,667 | -€6,653 | -2.2% |
| Plant, machinery and equipment | 23 | €6,196 | €3,728 | -€2,468 | -39.8% |
| Furniture and vehicles | 24 | €183 | - | -€183 | |
| Other tangible fixed assets | 26 | €3,025 | €2,377 | -€648 | -21.4% |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €77,387 | €48,786 | -€28,601 | -37.0% |
| Stocks and contracts in progress | 3 | €9,835 | €13,746 | +€3,910 | +39.8% |
| Stocks | 30/36 | €9,835 | €13,746 | +€3,910 | +39.8% |
| Amounts receivable within one year | 40/41 | €2,033 | €1,420 | -€613 | -30.2% |
| Trade receivables | 40 | €1,456 | €967 | -€489 | -33.6% |
| Other amounts receivable | 41 | €577 | €453 | -€124 | -21.5% |
| Cash at bank and in hand | 54/58 | €63,627 | €31,785 | -€31,842 | -50.0% |
| Deferred charges and accrued income | 490/1 | €1,892 | €1,835 | -€56 | -3.0% |
| Total equity and liabilities | 10/49 | €392,192 | €353,640 | -€38,552 | -9.8% |
| Equity | 10/15 | €140,564 | €121,177 | -€19,387 | -13.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €94,296 | €94,296 | = | 0.0% |
| Distributable reserves | 133 | €94,296 | €94,296 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,669 | €8,281 | -€19,387 | -70.1% |
| Amounts payable | 17/49 | €251,628 | €232,463 | -€19,165 | -7.6% |
| Amounts payable after more than one year | 17 | €169,000 | €157,600 | -€11,400 | -6.7% |
| Financial debts | 170/4 | €169,000 | €157,600 | -€11,400 | -6.7% |
| Amounts payable within one year | 42/48 | €78,014 | €70,098 | -€7,916 | -10.1% |
| Trade debts | 44 | €28,212 | €35,288 | +€7,077 | +25.1% |
| Suppliers | 440/4 | €28,212 | €35,288 | +€7,077 | +25.1% |
| Taxes, remuneration and social security | 45 | €29,307 | €14,369 | -€14,938 | -51.0% |
| Taxes | 450/3 | €18,294 | €6,283 | -€12,012 | -65.7% |
| Remuneration and social security | 454/9 | €11,013 | €8,086 | -€2,926 | -26.6% |
| Other amounts payable | 47/48 | €20,496 | €20,441 | -€55 | -0.3% |
| Accrued charges and deferred income | 492/3 | €4,613 | €4,764 | +€151 | +3.3% |
| Remuneration, social security and pensions | 62 | €55,314 | €56,781 | +€1,467 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,156 | €9,952 | -€205 | -2.0% |
| Other operating charges | 640/8 | €7,516 | €4,974 | -€2,542 | -33.8% |
| Gross operating margin | 9900 | €121,550 | €53,785 | -€67,765 | -55.8% |
| Operating profit (loss) | 9901 | €48,564 | -€17,921 | -€66,484 | |
| Financial income | 75/76B | €1 | €42 | +€41 | +4,365% |
| Recurring financial income | 75 | €1 | €42 | +€41 | +4,365% |
| Financial charges | 65/66B | €1,705 | €1,508 | -€197 | -11.6% |
| Recurring financial charges | 65 | €1,705 | €1,508 | -€197 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €46,859 | -€19,387 | -€66,246 | |
| Income taxes | 67/77 | €16,434 | - | -€16,434 | |
| Profit (loss) for the period | 9904 | €30,425 | -€19,387 | -€49,813 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,425 | -€19,387 | -€49,813 |
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 21 October 2026 via checked.be.