SUPER SPY: 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 SPY
Largest movements
- Cash +€54,673
up €54,673 (+694%), from €7,878 to €62,551
mainly Receivables after one year (+€50,000) and Net result for the year (+€5,784)
- Receivables after one year -€50,000
down €50,000 (-20.0%), from €250,000 to €200,000
- Reserves +€5,784
up €5,784 (+3.8%), from €152,758 to €158,542
of which Distributable reserves: +€5,784
- Gross operating margin +€1,551
up €1,551, from -€1,551 to €0
- Financial charges +€416
up €416 (+1,733%), from €24 to €440
- Financial income -€374
down €374 (-5.4%), from €6,868 to €6,494
- Other operating charges +€50
up €50 (+22.6%), from €220 to €270
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 | €445,775 | €451,559 | +€5,784 | +1.3% |
| Fixed assets | 21/28 | €128,029 | €128,029 | = | 0.0% |
| Tangible fixed assets | 22/27 | €128,029 | €128,029 | = | 0.0% |
| Land and buildings | 22 | €128,029 | €128,029 | = | 0.0% |
| Current assets | 29/58 | €317,746 | €323,530 | +€5,784 | +1.8% |
| Amounts receivable after more than one year | 29 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Other amounts receivable | 291 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €59,868 | €60,979 | +€1,111 | +1.9% |
| Other amounts receivable | 41 | €59,868 | €60,979 | +€1,111 | +1.9% |
| Cash at bank and in hand | 54/58 | €7,878 | €62,551 | +€54,673 | +694% |
| Total equity and liabilities | 10/49 | €445,775 | €451,559 | +€5,784 | +1.3% |
| Equity | 10/15 | €214,731 | €220,515 | +€5,784 | +2.7% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €152,758 | €158,542 | +€5,784 | +3.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €146,561 | €152,345 | +€5,784 | +3.9% |
| Amounts payable | 17/49 | €231,044 | €231,044 | = | 0.0% |
| Amounts payable within one year | 42/48 | €230,000 | €230,000 | = | 0.0% |
| Other amounts payable | 47/48 | €230,000 | €230,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,044 | €1,044 | = | 0.0% |
| Other operating charges | 640/8 | €220 | €270 | +€50 | +22.6% |
| Gross operating margin | 9900 | -€1,551 | €0 | +€1,551 | |
| Operating profit (loss) | 9901 | -€1,771 | -€270 | +€1,501 | +84.7% |
| Financial income | 75/76B | €6,868 | €6,494 | -€374 | -5.4% |
| Recurring financial income | 75 | €6,868 | €6,494 | -€374 | -5.4% |
| Financial charges | 65/66B | €24 | €440 | +€416 | +1,733% |
| Recurring financial charges | 65 | €24 | €440 | +€416 | +1,733% |
| Profit (loss) for the period before taxes | 9903 | €5,073 | €5,784 | +€711 | +14.0% |
| Profit (loss) for the period | 9904 | €5,073 | €5,784 | +€711 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,073 | €5,784 | +€711 | +14.0% |
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 13 October 2026 via checked.be.