Super Mare & Park: 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 Mare & Park
Largest movements
- Receivables within one year +€243,411
up €243,411 (+78.2%), from €311,107 to €554,518
of which Other amounts receivable: +€247,411
- Cash -€178,309
down €178,309 (-88.1%), from €202,338 to €24,029
mainly Receivables within one year (-€243,411) and Current investments (-€150,000)
- Current investments +€150,000
new in 2025: €150,000
- Deferred charges and accrued income +€16,161
up €16,161 (+1581.9%), from €1,022 to €17,183
- Tangible fixed assets -€9,242
down €9,242 (-20.5%), from €45,072 to €35,831
of which Furniture and vehicles: -€8,719
- Reserves +€206,999
up €206,999 (+38.6%), from €536,641 to €743,640
of which Tax-exempt reserves: +€168,400
- Tax, wage and social debts +€13,591
up €13,591 (+78.4%), from €17,325 to €30,916
- Financial income +€34,995
up €34,995 (+294.3%), from €11,890 to €46,885
- Gross operating margin -€16,078
down €16,078 (-6.5%), from €247,170 to €231,092
- Depreciation +€8,106
up €8,106 (+713.4%), from €1,136 to €9,242
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 | €559,889 | €781,560 | +€221,672 | +39.6% |
| Fixed assets | 21/28 | €45,422 | €35,831 | -€9,592 | -21.1% |
| Tangible fixed assets | 22/27 | €45,072 | €35,831 | -€9,242 | -20.5% |
| Plant, machinery and equipment | 23 | €2,525 | €2,002 | -€523 | -20.7% |
| Furniture and vehicles | 24 | €42,547 | €33,829 | -€8,719 | -20.5% |
| Financial fixed assets | 28 | €350 | €0 | -€350 | -100.0% |
| Current assets | 29/58 | €514,466 | €745,730 | +€231,264 | +45.0% |
| Amounts receivable within one year | 40/41 | €311,107 | €554,518 | +€243,411 | +78.2% |
| Trade receivables | 40 | €30,250 | €26,250 | -€4,000 | -13.2% |
| Other amounts receivable | 41 | €280,857 | €528,268 | +€247,411 | +88.1% |
| Current investments | 50/53 | - | €150,000 | +€150,000 | |
| Cash at bank and in hand | 54/58 | €202,338 | €24,029 | -€178,309 | -88.1% |
| Deferred charges and accrued income | 490/1 | €1,022 | €17,183 | +€16,161 | +1581.9% |
| Total equity and liabilities | 10/49 | €559,889 | €781,560 | +€221,672 | +39.6% |
| Equity | 10/15 | €541,641 | €748,640 | +€206,999 | +38.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €536,641 | €743,640 | +€206,999 | +38.6% |
| Tax-exempt reserves | 132 | €170,505 | €338,905 | +€168,400 | +98.8% |
| Distributable reserves | 133 | €366,136 | €404,735 | +€38,599 | +10.5% |
| Amounts payable | 17/49 | €18,248 | €32,920 | +€14,673 | +80.4% |
| Amounts payable within one year | 42/48 | €18,248 | €32,920 | +€14,673 | +80.4% |
| Trade debts | 44 | €923 | €2,004 | +€1,082 | +117.2% |
| Suppliers | 440/4 | €923 | €2,004 | +€1,082 | +117.2% |
| Taxes, remuneration and social security | 45 | €17,325 | €30,916 | +€13,591 | +78.4% |
| Taxes | 450/3 | €17,325 | €30,916 | +€13,591 | +78.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,136 | €9,242 | +€8,106 | +713.4% |
| Other operating charges | 640/8 | €977 | €2,807 | +€1,830 | +187.4% |
| Gross operating margin | 9900 | €247,170 | €231,092 | -€16,078 | -6.5% |
| Operating profit (loss) | 9901 | €245,057 | €219,043 | -€26,014 | -10.6% |
| Financial income | 75/76B | €11,890 | €46,885 | +€34,995 | +294.3% |
| Recurring financial income | 75 | €11,890 | €46,885 | +€34,995 | +294.3% |
| Financial charges | 65/66B | €318 | €502 | +€184 | +58.1% |
| Recurring financial charges | 65 | €318 | €502 | +€184 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | €256,630 | €265,427 | +€8,797 | +3.4% |
| Income taxes | 67/77 | €58,019 | €58,427 | +€409 | +0.7% |
| Profit (loss) for the period | 9904 | €198,611 | €206,999 | +€8,388 | +4.2% |
| Transfer to tax-exempt reserves | 689 | €117,880 | €168,400 | +€50,520 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,731 | €38,599 | -€42,132 | -52.2% |
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 12 October 2026 via checked.be.