SUPER SANI: 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 SANI
Largest movements
- Receivables within one year +€277,068
up €277,068 (+62.9%), from €440,801 to €717,869
of which Trade receivables: +€172,425
- Tangible fixed assets +€122,975
up €122,975 (+38.8%), from €316,721 to €439,696
of which Furniture and vehicles: +€146,735
- Cash -€70,835
down €70,835 (-40.7%), from €174,130 to €103,295
mainly Receivables within one year (-€277,068) and Investment in fixed assets (net) (-€220,108)
- Stocks and contracts -€40,153
down €40,153 (-9.8%), from €408,100 to €367,947
of which Contracts in progress: -€100,153
- Reserves +€187,465
up €187,465 (+34.2%), from €547,422 to €734,887
of which Distributable reserves: +€134,840
- Other debts -€144,850
down €144,850 (-40.5%), from €357,350 to €212,500
- Accrued charges and deferred income +€137,987
up €137,987 (+16,705%), from €826 to €138,813
- Tax, wage and social debts +€62,437
up €62,437 (+123%), from €50,611 to €113,048
of which Remuneration and social security: +€70,356
- Debts after one year +€60,191
up €60,191 (+47.7%), from €126,087 to €186,277
- Gross operating margin +€134,609
up €134,609 (+14.3%), from €941,421 to €1.1m
- Staff costs +€65,166
up €65,166 (+14.7%), from €443,799 to €508,965
- Depreciation +€19,047
up €19,047 (+25.7%), from €74,201 to €93,248
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 | €1,390,552 | €1,675,101 | +€284,548 | +20.5% |
| Formation expenses | 20 | €50 | €50 | = | 0.0% |
| Fixed assets | 21/28 | €340,008 | €466,867 | +€126,860 | +37.3% |
| Tangible fixed assets | 22/27 | €316,721 | €439,696 | +€122,975 | +38.8% |
| Land and buildings | 22 | €126,797 | €118,880 | -€7,917 | -6.2% |
| Plant, machinery and equipment | 23 | €8,093 | €7,737 | -€357 | -4.4% |
| Furniture and vehicles | 24 | €152,624 | €299,358 | +€146,735 | +96.1% |
| Other tangible fixed assets | 26 | €29,208 | €13,721 | -€15,487 | -53.0% |
| Financial fixed assets | 28 | €23,287 | €27,172 | +€3,885 | +16.7% |
| Current assets | 29/58 | €1,050,495 | €1,208,184 | +€157,689 | +15.0% |
| Stocks and contracts in progress | 3 | €408,100 | €367,947 | -€40,153 | -9.8% |
| Stocks | 30/36 | €151,995 | €211,995 | +€60,000 | +39.5% |
| Contracts in progress | 37 | €256,105 | €155,952 | -€100,153 | -39.1% |
| Amounts receivable within one year | 40/41 | €440,801 | €717,869 | +€277,068 | +62.9% |
| Trade receivables | 40 | €344,555 | €516,980 | +€172,425 | +50.0% |
| Other amounts receivable | 41 | €96,246 | €200,888 | +€104,643 | +109% |
| Cash at bank and in hand | 54/58 | €174,130 | €103,295 | -€70,835 | -40.7% |
| Deferred charges and accrued income | 490/1 | €27,464 | €19,073 | -€8,391 | -30.6% |
| Total equity and liabilities | 10/49 | €1,390,552 | €1,675,101 | +€284,548 | +20.5% |
| Equity | 10/15 | €574,795 | €761,402 | +€186,607 | +32.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €547,422 | €734,887 | +€187,465 | +34.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €81,900 | €134,525 | +€52,625 | +64.3% |
| Distributable reserves | 133 | €463,663 | €598,503 | +€134,840 | +29.1% |
| Profit (loss) carried forward | 14 | €7,672 | €7,672 | = | 0.0% |
| Investment grants | 15 | €13,496 | €12,637 | -€858 | -6.4% |
| Amounts payable | 17/49 | €815,758 | €913,699 | +€97,941 | +12.0% |
| Amounts payable after more than one year | 17 | €126,087 | €186,277 | +€60,191 | +47.7% |
| Financial debts | 170/4 | €126,087 | €186,277 | +€60,191 | +47.7% |
| Amounts payable within one year | 42/48 | €688,845 | €588,609 | -€100,236 | -14.6% |
| Current portion of amounts payable after more than one year | 42 | €73,354 | €92,910 | +€19,556 | +26.7% |
| Financial debts | 43 | €125,000 | €135,503 | +€10,503 | +8.4% |
| Credit institutions | 430/8 | €125,000 | €135,503 | +€10,503 | +8.4% |
| Trade debts | 44 | €82,530 | €34,648 | -€47,882 | -58.0% |
| Suppliers | 440/4 | €82,530 | €34,648 | -€47,882 | -58.0% |
| Taxes, remuneration and social security | 45 | €50,611 | €113,048 | +€62,437 | +123% |
| Taxes | 450/3 | €13,346 | €5,428 | -€7,919 | -59.3% |
| Remuneration and social security | 454/9 | €37,264 | €107,620 | +€70,356 | +189% |
| Other amounts payable | 47/48 | €357,350 | €212,500 | -€144,850 | -40.5% |
| Accrued charges and deferred income | 492/3 | €826 | €138,813 | +€137,987 | +16,705% |
| Non-recurring operating income | 76A | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | €443,799 | €508,965 | +€65,166 | +14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,201 | €93,248 | +€19,047 | +25.7% |
| Other operating charges | 640/8 | €9,988 | €3,640 | -€6,348 | -63.6% |
| Gross operating margin | 9900 | €941,421 | €1,076,030 | +€134,609 | +14.3% |
| Operating profit (loss) | 9901 | €413,433 | €470,177 | +€56,744 | +13.7% |
| Financial income | 75/76B | €13,953 | €13,092 | -€861 | -6.2% |
| Recurring financial income | 75 | €13,953 | €13,092 | -€861 | -6.2% |
| Financial charges | 65/66B | €12,568 | €22,261 | +€9,693 | +77.1% |
| Recurring financial charges | 65 | €12,568 | €22,261 | +€9,693 | +77.1% |
| Profit (loss) for the period before taxes | 9903 | €414,818 | €461,008 | +€46,190 | +11.1% |
| Income taxes | 67/77 | €77,183 | €73,543 | -€3,640 | -4.7% |
| Profit (loss) for the period | 9904 | €337,636 | €387,465 | +€49,829 | +14.8% |
| Transfer to tax-exempt reserves | 689 | €63,150 | €52,625 | -€10,525 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €274,486 | €334,840 | +€60,354 | +22.0% |
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 18 October 2026 via checked.be.