SUPER SHINE: 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 SHINE
Largest movements
- Stocks and contracts -€26,106
down €26,106 (-38.3%), from €68,241 to €42,135
- Cash +€14,744
up €14,744 (+459.4%), from €3,209 to €17,953
mainly Trade debts (+€41,331) and Stocks and contracts (+€26,106)
- Tangible fixed assets -€4,462
down €4,462 (-35.4%), from €12,620 to €8,158
of which Plant, machinery and equipment: -€3,370
- Receivables within one year +€4,177
new in 2025: €4,177
- Other debts -€50,974
no longer reported in 2025 (was €50,974)
- Trade debts +€41,331
up €41,331 (+869.3%), from €4,754 to €46,085
- Tax, wage and social debts -€15,264
down €15,264 (-74.6%), from €20,449 to €5,185
of which Taxes: -€16,037
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Profit (loss) carried forward +€2,046
up €2,046 (+87.6%), from €2,336 to €4,383
- Turnover +€1.0m
new in 2025: €1.0m
- Purchases and services +€1.0m
new in 2025: €1.0m
- Gross operating margin +€20,228
up €20,228 (+113.0%), from €17,894 to €38,122
- Staff costs +€12,515
new in 2025: €12,515
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 | €85,900 | €74,253 | -€11,648 | -13.6% |
| Fixed assets | 21/28 | €14,450 | €9,988 | -€4,462 | -30.9% |
| Tangible fixed assets | 22/27 | €12,620 | €8,158 | -€4,462 | -35.4% |
| Plant, machinery and equipment | 23 | €3,370 | - | -€3,370 | |
| Furniture and vehicles | 24 | €1,650 | €569 | -€1,081 | -65.5% |
| Other tangible fixed assets | 26 | €7,600 | €7,588 | -€12 | -0.2% |
| Financial fixed assets | 28 | €1,830 | €1,830 | = | 0.0% |
| Current assets | 29/58 | €71,450 | €64,265 | -€7,185 | -10.1% |
| Stocks and contracts in progress | 3 | €68,241 | €42,135 | -€26,106 | -38.3% |
| Stocks | 30/36 | €68,241 | €42,135 | -€26,106 | -38.3% |
| Amounts receivable within one year | 40/41 | - | €4,177 | +€4,177 | |
| Trade receivables | 40 | - | €4,177 | +€4,177 | |
| Cash at bank and in hand | 54/58 | €3,209 | €17,953 | +€14,744 | +459.4% |
| Total equity and liabilities | 10/49 | €85,900 | €74,253 | -€11,648 | -13.6% |
| Equity | 10/15 | €8,536 | €22,983 | +€14,446 | +169.2% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Profit (loss) carried forward | 14 | €2,336 | €4,383 | +€2,046 | +87.6% |
| Amounts payable | 17/49 | €77,364 | €51,270 | -€26,094 | -33.7% |
| Amounts payable within one year | 42/48 | €76,264 | €51,270 | -€24,994 | -32.8% |
| Financial debts | 43 | €86 | - | -€86 | |
| Credit institutions | 430/8 | €86 | - | -€86 | |
| Trade debts | 44 | €4,754 | €46,085 | +€41,331 | +869.3% |
| Suppliers | 440/4 | €4,754 | €46,085 | +€41,331 | +869.3% |
| Taxes, remuneration and social security | 45 | €20,449 | €5,185 | -€15,264 | -74.6% |
| Taxes | 450/3 | €20,449 | €4,412 | -€16,037 | -78.4% |
| Remuneration and social security | 454/9 | - | €772 | +€772 | |
| Other amounts payable | 47/48 | €50,974 | - | -€50,974 | |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Turnover | 70 | - | €1,034,693 | +€1.0m | |
| Non-recurring operating income | 76A | - | €15,330 | +€15,330 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,011,917 | +€1.0m | |
| Remuneration, social security and pensions | 62 | - | €12,515 | +€12,515 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,142 | €6,962 | +€2,821 | +68.1% |
| Other operating charges | 640/8 | €4,450 | €9,793 | +€5,343 | +120.1% |
| Gross operating margin | 9900 | €17,894 | €38,122 | +€20,228 | +113.0% |
| Operating profit (loss) | 9901 | €9,303 | €8,851 | -€451 | -4.8% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €488 | €6,805 | +€6,317 | +1294.4% |
| Recurring financial charges | 65 | €488 | €6,805 | +€6,317 | +1294.4% |
| Profit (loss) for the period before taxes | 9903 | €8,815 | €2,046 | -€6,769 | -76.8% |
| Profit (loss) for the period | 9904 | €8,815 | €2,046 | -€6,769 | -76.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,815 | €2,046 | -€6,769 | -76.8% |
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 6 October 2026 via checked.be.