SUPER MUSIC: 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 MUSIC
Largest movements
- Cash +€262,210
up €262,210 (+24.2%), from €1.1m to €1.3m
mainly Net result for the year (+€210,563) and Trade debts (+€62,992)
- Tangible fixed assets +€45,546
up €45,546 (+2,908%), from €1,566 to €47,112
of which Furniture and vehicles: +€45,546
- Reserves +€210,563
up €210,563 (+11.9%), from €1.8m to €2.0m
of which Distributable reserves: +€210,563
- Trade debts +€62,992
up €62,992 (+314%), from €20,043 to €83,035
- Gross operating margin -€193,416
down €193,416 (-33.3%), from €579,976 to €386,561
- Staff costs -€164,584
down €164,584 (-56.4%), from €291,938 to €127,354
- Financial income -€11,531
down €11,531 (-100%), from €11,531 to €0
of which Non-recurring financial income: -€6,787
- Depreciation +€10,809
up €10,809, from €0 to €10,809
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 | €2,775,893 | €3,048,894 | +€273,001 | +9.8% |
| Fixed assets | 21/28 | €4,033 | €49,579 | +€45,546 | +1,129% |
| Tangible fixed assets | 22/27 | €1,566 | €47,112 | +€45,546 | +2,908% |
| Furniture and vehicles | 24 | - | €45,546 | +€45,546 | |
| Other tangible fixed assets | 26 | €1,566 | €1,566 | = | 0.0% |
| Financial fixed assets | 28 | €2,467 | €2,467 | = | 0.0% |
| Current assets | 29/58 | €2,771,860 | €2,999,315 | +€227,455 | +8.2% |
| Stocks and contracts in progress | 3 | €30,000 | €30,000 | = | 0.0% |
| Stocks | 30/36 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,108,596 | €1,084,697 | -€23,899 | -2.2% |
| Trade receivables | 40 | €52,217 | €41,626 | -€10,591 | -20.3% |
| Other amounts receivable | 41 | €1,056,379 | €1,043,072 | -€13,308 | -1.3% |
| Cash at bank and in hand | 54/58 | €1,084,809 | €1,347,019 | +€262,210 | +24.2% |
| Deferred charges and accrued income | 490/1 | €548,455 | €537,598 | -€10,857 | -2.0% |
| Total equity and liabilities | 10/49 | €2,775,893 | €3,048,894 | +€273,001 | +9.8% |
| Equity | 10/15 | €1,785,210 | €1,995,773 | +€210,563 | +11.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,766,618 | €1,977,181 | +€210,563 | +11.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,747,868 | €1,958,431 | +€210,563 | +12.0% |
| Amounts payable | 17/49 | €990,683 | €1,053,121 | +€62,438 | +6.3% |
| Amounts payable after more than one year | 17 | €789,147 | €789,147 | = | 0.0% |
| Financial debts | 170/4 | €789,147 | €789,147 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,530 | €152,288 | +€57,758 | +61.1% |
| Trade debts | 44 | €20,043 | €83,035 | +€62,992 | +314% |
| Suppliers | 440/4 | €20,043 | €83,035 | +€62,992 | +314% |
| Taxes, remuneration and social security | 45 | €37,297 | €39,915 | +€2,618 | +7.0% |
| Taxes | 450/3 | €18,224 | €16,484 | -€1,740 | -9.5% |
| Remuneration and social security | 454/9 | €19,073 | €23,431 | +€4,358 | +22.8% |
| Other amounts payable | 47/48 | €37,190 | €29,339 | -€7,851 | -21.1% |
| Accrued charges and deferred income | 492/3 | €107,006 | €111,686 | +€4,680 | +4.4% |
| Remuneration, social security and pensions | 62 | €291,938 | €127,354 | -€164,584 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €10,809 | +€10,809 | |
| Other operating charges | 640/8 | €33,346 | €34,361 | +€1,015 | +3.0% |
| Gross operating margin | 9900 | €579,976 | €386,561 | -€193,416 | -33.3% |
| Operating profit (loss) | 9901 | €254,692 | €214,036 | -€40,656 | -16.0% |
| Financial income | 75/76B | €11,531 | €0 | -€11,531 | -100% |
| Recurring financial income | 75 | €4,744 | €0 | -€4,744 | -100% |
| Non-recurring financial income | 76B | €6,787 | €0 | -€6,787 | -100% |
| Financial charges | 65/66B | €4,216 | €2,618 | -€1,598 | -37.9% |
| Recurring financial charges | 65 | €4,216 | €2,618 | -€1,598 | -37.9% |
| Profit (loss) for the period before taxes | 9903 | €262,007 | €211,418 | -€50,589 | -19.3% |
| Income taxes | 67/77 | €863 | €856 | -€7 | -0.8% |
| Profit (loss) for the period | 9904 | €261,145 | €210,563 | -€50,582 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €261,145 | €210,563 | -€50,582 | -19.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.