SUPER - FISH: 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 - FISH
Largest movements
- Receivables within one year +€487,786
up €487,786 (+30.5%), from €1.6m to €2.1m
of which Trade receivables: +€509,205
- Tangible fixed assets -€38,614
down €38,614 (-49.0%), from €78,829 to €40,216
of which Furniture and vehicles: -€30,023
- Trade debts +€236,885
up €236,885 (+25.2%), from €939,191 to €1.2m
- Profit (loss) carried forward +€170,623
up €170,623 (+27.0%), from €631,497 to €802,121
- Tax, wage and social debts +€58,487
up €58,487 (+57.7%), from €101,451 to €159,938
of which Taxes: +€62,274
- Current portion of long-term debt -€27,103
no longer reported in 2024 (was €27,103)
- Other operating charges -€71,274
down €71,274 (-91.3%), from €78,082 to €6,808
- Gross operating margin -€66,056
down €66,056 (-11.0%), from €601,586 to €535,530
- Depreciation -€13,352
down €13,352 (-24.5%), from €54,394 to €41,042
- Staff costs -€11,414
down €11,414 (-4.4%), from €262,168 to €250,754
- Taxes +€9,530
up €9,530 (+19.1%), from €49,970 to €59,500
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.
Derived cash bridge
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 | €1,813,597 | €2,252,489 | +€438,893 | +24.2% |
| Fixed assets | 21/28 | €92,296 | €52,961 | -€39,335 | -42.6% |
| Intangible fixed assets | 21 | €721 | €0 | -€721 | -100% |
| Tangible fixed assets | 22/27 | €78,829 | €40,216 | -€38,614 | -49.0% |
| Plant, machinery and equipment | 23 | €8,591 | €0 | -€8,591 | -100% |
| Furniture and vehicles | 24 | €70,239 | €40,216 | -€30,023 | -42.7% |
| Financial fixed assets | 28 | €12,745 | €12,745 | = | 0.0% |
| Current assets | 29/58 | €1,721,301 | €2,199,528 | +€478,227 | +27.8% |
| Amounts receivable within one year | 40/41 | €1,598,512 | €2,086,298 | +€487,786 | +30.5% |
| Trade receivables | 40 | €1,385,099 | €1,894,304 | +€509,205 | +36.8% |
| Other amounts receivable | 41 | €213,413 | €191,994 | -€21,419 | -10.0% |
| Cash at bank and in hand | 54/58 | €102,394 | €103,593 | +€1,199 | +1.2% |
| Deferred charges and accrued income | 490/1 | €20,394 | €9,637 | -€10,758 | -52.7% |
| Total equity and liabilities | 10/49 | €1,813,597 | €2,252,489 | +€438,893 | +24.2% |
| Equity | 10/15 | €652,662 | €823,285 | +€170,623 | +26.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,572 | €2,572 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,572 | €2,572 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,572 | €2,572 | = | 0.0% |
| Profit (loss) carried forward | 14 | €631,497 | €802,121 | +€170,623 | +27.0% |
| Provisions and deferred taxes | 16 | €24,520 | €24,520 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €24,520 | €24,520 | = | 0.0% |
| Major repairs and maintenance | 162 | €24,520 | €24,520 | = | 0.0% |
| Amounts payable | 17/49 | €1,136,415 | €1,404,684 | +€268,269 | +23.6% |
| Amounts payable after more than one year | 17 | €8,670 | €8,670 | = | 0.0% |
| Financial debts | 170/4 | €8,670 | €8,670 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,127,745 | €1,396,014 | +€268,269 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €27,103 | - | -€27,103 | |
| Trade debts | 44 | €939,191 | €1,176,076 | +€236,885 | +25.2% |
| Suppliers | 440/4 | €939,191 | €1,176,076 | +€236,885 | +25.2% |
| Taxes, remuneration and social security | 45 | €101,451 | €159,938 | +€58,487 | +57.7% |
| Taxes | 450/3 | €52,010 | €114,284 | +€62,274 | +120% |
| Remuneration and social security | 454/9 | €49,441 | €45,654 | -€3,787 | -7.7% |
| Other amounts payable | 47/48 | €60,000 | €60,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €262,168 | €250,754 | -€11,414 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,394 | €41,042 | -€13,352 | -24.5% |
| Other operating charges | 640/8 | €78,082 | €6,808 | -€71,274 | -91.3% |
| Gross operating margin | 9900 | €601,586 | €535,530 | -€66,056 | -11.0% |
| Operating profit (loss) | 9901 | €206,943 | €236,927 | +€29,984 | +14.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €5,183 | €6,804 | +€1,621 | +31.3% |
| Recurring financial charges | 65 | €5,183 | €6,804 | +€1,621 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €201,760 | €230,123 | +€28,363 | +14.1% |
| Income taxes | 67/77 | €49,970 | €59,500 | +€9,530 | +19.1% |
| Profit (loss) for the period | 9904 | €151,790 | €170,623 | +€18,833 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €151,790 | €170,623 | +€18,833 | +12.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.