Super Mega Hyper: 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 Mega Hyper
Largest movements
- Current investments +€69,337
up €69,337 (+59.9%), from €115,663 to €185,000
- Tangible fixed assets -€15,527
down €15,527 (-34.1%), from €45,509 to €29,982
of which Furniture and vehicles: -€14,636
- Deferred charges and accrued income -€13,992
down €13,992 (-87.0%), from €16,089 to €2,097
- Cash +€5,298
up €5,298 (+9.2%), from €57,400 to €62,698
mainly Net result for the year (+€44,838) and Depreciation (+€18,868)
- Reserves +€44,838
up €44,838 (+31.4%), from €142,994 to €187,832
- Gross operating margin +€44,536
up €44,536 (+178.9%), from €24,899 to €69,435
- Taxes +€15,839
up €15,839 (+7113.4%), from €223 to €16,061
- Financial income +€9,762
up €9,762 (+333.2%), from €2,930 to €12,692
- Financial charges -€3,575
down €3,575 (-70.9%), from €5,042 to €1,467
- Depreciation -€2,407
down €2,407 (-11.3%), from €21,274 to €18,868
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 | €251,243 | €298,480 | +€47,237 | +18.8% |
| Fixed assets | 21/28 | €45,509 | €29,982 | -€15,527 | -34.1% |
| Tangible fixed assets | 22/27 | €45,509 | €29,982 | -€15,527 | -34.1% |
| Plant, machinery and equipment | 23 | €387 | €0 | -€387 | -100.0% |
| Furniture and vehicles | 24 | €44,317 | €29,681 | -€14,636 | -33.0% |
| Other tangible fixed assets | 26 | €805 | €300 | -€504 | -62.7% |
| Current assets | 29/58 | €205,734 | €268,498 | +€62,764 | +30.5% |
| Amounts receivable within one year | 40/41 | €16,581 | €18,703 | +€2,122 | +12.8% |
| Trade receivables | 40 | €13,925 | €15,912 | +€1,987 | +14.3% |
| Other amounts receivable | 41 | €2,656 | €2,790 | +€134 | +5.0% |
| Current investments | 50/53 | €115,663 | €185,000 | +€69,337 | +59.9% |
| Cash at bank and in hand | 54/58 | €57,400 | €62,698 | +€5,298 | +9.2% |
| Deferred charges and accrued income | 490/1 | €16,089 | €2,097 | -€13,992 | -87.0% |
| Total equity and liabilities | 10/49 | €251,243 | €298,480 | +€47,237 | +18.8% |
| Equity | 10/15 | €157,194 | €202,032 | +€44,838 | +28.5% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €142,994 | €187,832 | +€44,838 | +31.4% |
| Distributable reserves | 133 | €142,994 | €187,832 | +€44,838 | +31.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €94,049 | €96,448 | +€2,399 | +2.6% |
| Amounts payable after more than one year | 17 | €83,531 | €83,819 | +€288 | +0.3% |
| Other amounts payable | 178/9 | €83,531 | €83,819 | +€288 | +0.3% |
| Amounts payable within one year | 42/48 | €10,518 | €12,629 | +€2,111 | +20.1% |
| Financial debts | 43 | €491 | €2,869 | +€2,378 | +484.0% |
| Credit institutions | 430/8 | €491 | €2,869 | +€2,378 | +484.0% |
| Trade debts | 44 | €1,888 | €0 | -€1,888 | -100.0% |
| Suppliers | 440/4 | €1,888 | €0 | -€1,888 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,138 | €9,760 | +€1,621 | +19.9% |
| Taxes | 450/3 | €6,228 | €7,850 | +€1,621 | +26.0% |
| Remuneration and social security | 454/9 | €1,910 | €1,910 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,274 | €18,868 | -€2,407 | -11.3% |
| Other operating charges | 640/8 | €745 | €893 | +€148 | +19.9% |
| Gross operating margin | 9900 | €24,899 | €69,435 | +€44,536 | +178.9% |
| Operating profit (loss) | 9901 | €2,880 | €49,675 | +€46,795 | +1624.8% |
| Financial income | 75/76B | €2,930 | €12,692 | +€9,762 | +333.2% |
| Recurring financial income | 75 | €2,930 | €12,692 | +€9,762 | +333.2% |
| Financial charges | 65/66B | €5,042 | €1,467 | -€3,575 | -70.9% |
| Recurring financial charges | 65 | €5,042 | €1,467 | -€3,575 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €768 | €60,899 | +€60,132 | +7830.6% |
| Income taxes | 67/77 | €223 | €16,061 | +€15,839 | +7113.4% |
| Profit (loss) for the period | 9904 | €545 | €44,838 | +€44,293 | +8123.6% |
| Profit (loss) for the period to be appropriated | 9905 | €545 | €44,838 | +€44,293 | +8123.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.