SUPER STAR CONSTRUCT: 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 STAR CONSTRUCT
Largest movements
- Receivables within one year -€37,191
down €37,191 (-40.5%), from €91,845 to €54,654
of which Trade receivables: -€30,946
- Trade debts -€40,680
down €40,680 (-81.4%), from €49,994 to €9,314
- Profit (loss) carried forward +€3,488
up €3,488 (+8.4%), from €41,295 to €44,784
- Depreciation -€4,000
no longer reported in 2022 (was €4,000)
- Gross operating margin -€581
down €581 (-14.3%), from €4,070 to €3,489
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,133 | €62,941 | -€37,192 | -37.1% |
| Fixed assets | 21/28 | €8,000 | €8,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,000 | €8,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €92,133 | €54,941 | -€37,192 | -40.4% |
| Amounts receivable within one year | 40/41 | €91,845 | €54,654 | -€37,191 | -40.5% |
| Trade receivables | 40 | €74,302 | €43,355 | -€30,946 | -41.6% |
| Other amounts receivable | 41 | €17,543 | €11,298 | -€6,245 | -35.6% |
| Cash at bank and in hand | 54/58 | €288 | €287 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €100,133 | €62,941 | -€37,192 | -37.1% |
| Equity | 10/15 | €50,138 | €53,627 | +€3,488 | +7.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,643 | €2,643 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,643 | €2,643 | = | 0.0% |
| Legal reserve | 130 | €2,643 | - | -€2,643 | |
| Reserves not available under the articles | 1311 | - | €2,643 | +€2,643 | |
| Profit (loss) carried forward | 14 | €41,295 | €44,784 | +€3,488 | +8.4% |
| Amounts payable | 17/49 | €49,994 | €9,314 | -€40,680 | -81.4% |
| Amounts payable within one year | 42/48 | €49,994 | €9,314 | -€40,680 | -81.4% |
| Trade debts | 44 | €49,994 | €9,314 | -€40,680 | -81.4% |
| Suppliers | 440/4 | €49,994 | €9,314 | -€40,680 | -81.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,000 | - | -€4,000 | |
| Gross operating margin | 9900 | €4,070 | €3,489 | -€581 | -14.3% |
| Operating profit (loss) | 9901 | €70 | €3,489 | +€3,419 | +4,884% |
| Financial charges | 65/66B | €39 | €0 | -€39 | -99.6% |
| Recurring financial charges | 65 | €39 | €0 | -€39 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €31 | €3,488 | +€3,458 | +11,208% |
| Profit (loss) for the period | 9904 | €31 | €3,488 | +€3,458 | +11,208% |
| Profit (loss) for the period to be appropriated | 9905 | €31 | €3,488 | +€3,458 | +11,208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.