Super Kelly: 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 Kelly
Largest movements
- Cash -€34,261
down €34,261 (-63.3%), from €54,165 to €19,904
mainly Net result for the year (-€38,466) and Tax, wage and social debts (-€3,707)
- Tangible fixed assets -€8,685
down €8,685 (-25.5%), from €33,995 to €25,310
of which Plant, machinery and equipment: -€7,110
- Receivables within one year +€3,405
up €3,405 (+96.9%), from €3,513 to €6,917
of which Trade receivables: +€3,605
- Deferred charges and accrued income -€1,359
down €1,359 (-43.7%), from €3,111 to €1,752
- Profit (loss) carried forward -€38,466
down €38,466 (-583%), from -€6,600 to -€45,066
- Tax, wage and social debts -€3,707
down €3,707 (-25.0%), from €14,833 to €11,126
of which Remuneration and social security: -€7,977
- Trade debts +€2,255
up €2,255 (+35.4%), from €6,373 to €8,629
- Staff costs +€57,099
up €57,099 (+36.4%), from €156,811 to €213,910
- Gross operating margin +€30,426
up €30,426 (+18.7%), from €162,738 to €193,165
- Other operating charges +€3,403
up €3,403 (+605%), from €562 to €3,965
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 | €101,825 | €60,674 | -€41,151 | -40.4% |
| Fixed assets | 21/28 | €40,101 | €31,076 | -€9,025 | -22.5% |
| Intangible fixed assets | 21 | €510 | €170 | -€340 | -66.6% |
| Tangible fixed assets | 22/27 | €33,995 | €25,310 | -€8,685 | -25.5% |
| Plant, machinery and equipment | 23 | €30,354 | €23,244 | -€7,110 | -23.4% |
| Furniture and vehicles | 24 | €3,641 | €2,066 | -€1,575 | -43.3% |
| Financial fixed assets | 28 | €5,595 | €5,595 | = | 0.0% |
| Current assets | 29/58 | €61,724 | €29,598 | -€32,126 | -52.0% |
| Stocks and contracts in progress | 3 | €935 | €1,025 | +€90 | +9.6% |
| Stocks | 30/36 | €935 | €1,025 | +€90 | +9.6% |
| Amounts receivable within one year | 40/41 | €3,513 | €6,917 | +€3,405 | +96.9% |
| Trade receivables | 40 | €2,648 | €6,253 | +€3,605 | +136% |
| Other amounts receivable | 41 | €865 | €664 | -€201 | -23.2% |
| Cash at bank and in hand | 54/58 | €54,165 | €19,904 | -€34,261 | -63.3% |
| Deferred charges and accrued income | 490/1 | €3,111 | €1,752 | -€1,359 | -43.7% |
| Total equity and liabilities | 10/49 | €101,825 | €60,674 | -€41,151 | -40.4% |
| Equity | 10/15 | €17,072 | -€21,393 | -€38,466 | |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €11,172 | €11,172 | = | 0.0% |
| Distributable reserves | 133 | €11,172 | €11,172 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,600 | -€45,066 | -€38,466 | -583% |
| Amounts payable | 17/49 | €84,753 | €82,068 | -€2,685 | -3.2% |
| Amounts payable after more than one year | 17 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 170/4 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,753 | €32,068 | -€2,685 | -7.7% |
| Trade debts | 44 | €6,373 | €8,629 | +€2,255 | +35.4% |
| Suppliers | 440/4 | €6,373 | €8,629 | +€2,255 | +35.4% |
| Advances received on contracts in progress | 46 | €2,244 | €1,637 | -€607 | -27.1% |
| Taxes, remuneration and social security | 45 | €14,833 | €11,126 | -€3,707 | -25.0% |
| Taxes | 450/3 | €3,358 | €7,628 | +€4,270 | +127% |
| Remuneration and social security | 454/9 | €11,475 | €3,498 | -€7,977 | -69.5% |
| Other amounts payable | 47/48 | €11,303 | €10,676 | -€627 | -5.5% |
| Remuneration, social security and pensions | 62 | €156,811 | €213,910 | +€57,099 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,603 | €10,134 | +€531 | +5.5% |
| Other operating charges | 640/8 | €562 | €3,965 | +€3,403 | +605% |
| Gross operating margin | 9900 | €162,738 | €193,165 | +€30,426 | +18.7% |
| Operating profit (loss) | 9901 | -€4,237 | -€34,844 | -€30,607 | -722% |
| Financial income | 75/76B | €18 | €330 | +€312 | +1,727% |
| Recurring financial income | 75 | €18 | €330 | +€312 | +1,727% |
| Financial charges | 65/66B | €2,381 | €3,951 | +€1,570 | +66.0% |
| Recurring financial charges | 65 | €2,381 | €3,951 | +€1,570 | +66.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,600 | -€38,466 | -€31,866 | -483% |
| Profit (loss) for the period | 9904 | -€6,600 | -€38,466 | -€31,866 | -483% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,600 | -€38,466 | -€31,866 | -483% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.