SUPER VIANDE: 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 VIANDE
Largest movements
- Stocks and contracts -€336,627
down €336,627 (-25.0%), from €1.3m to €1.0m
- Receivables within one year +€223,222
up €223,222 (+12.7%), from €1.8m to €2.0m
of which Trade receivables: +€256,119
- Cash -€68,404
down €68,404 (-6.5%), from €1.1m to €990,418
mainly Contributions, distributions and other (-€725,000) and Receivables within one year (-€223,222)
- Reserves -€472,038
down €472,038 (-13.4%), from €3.5m to €3.0m
of which Distributable reserves: -€598,338
- Short-term financial debts +€350,000
up €350,000 (+140%), from €250,000 to €600,000
- Trade debts -€43,369
down €43,369 (-16.1%), from €269,666 to €226,297
- Gross operating margin +€53,084
up €53,084 (+9.4%), from €564,921 to €618,005
- Staff costs +€14,655
up €14,655 (+5.2%), from €283,789 to €298,444
- Financial charges +€13,856
up €13,856 (+574%), from €2,413 to €16,269
- Other operating charges -€7,926
down €7,926 (-56.6%), from €13,995 to €6,069
- Taxes -€6,721
down €6,721 (-9.5%), from €70,879 to €64,159
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 | €4,192,918 | €4,028,783 | -€164,134 | -3.9% |
| Fixed assets | 21/28 | €33,998 | €21,673 | -€12,325 | -36.3% |
| Tangible fixed assets | 22/27 | €33,500 | €21,175 | -€12,325 | -36.8% |
| Land and buildings | 22 | €1,797 | €0 | -€1,797 | -100% |
| Plant, machinery and equipment | 23 | €30,589 | €21,175 | -€9,413 | -30.8% |
| Furniture and vehicles | 24 | €1,115 | €0 | -€1,115 | -100% |
| Financial fixed assets | 28 | €497 | €497 | = | 0.0% |
| Current assets | 29/58 | €4,158,920 | €4,007,110 | -€151,809 | -3.7% |
| Stocks and contracts in progress | 3 | €1,344,800 | €1,008,173 | -€336,627 | -25.0% |
| Stocks | 30/36 | €1,344,800 | €1,008,173 | -€336,627 | -25.0% |
| Amounts receivable within one year | 40/41 | €1,755,297 | €1,978,519 | +€223,222 | +12.7% |
| Trade receivables | 40 | €1,701,212 | €1,957,331 | +€256,119 | +15.1% |
| Other amounts receivable | 41 | €54,086 | €21,188 | -€32,898 | -60.8% |
| Cash at bank and in hand | 54/58 | €1,058,823 | €990,418 | -€68,404 | -6.5% |
| Deferred charges and accrued income | 490/1 | - | €30,000 | +€30,000 | |
| Total equity and liabilities | 10/49 | €4,192,918 | €4,028,783 | -€164,134 | -3.9% |
| Equity | 10/15 | €3,632,706 | €3,160,668 | -€472,038 | -13.0% |
| Contributions | 10/11 | €112,500 | €112,500 | = | 0.0% |
| Capital | 10 | €112,500 | €112,500 | = | 0.0% |
| Issued capital | 100 | €112,500 | €112,500 | = | 0.0% |
| Reserves | 13 | €3,520,206 | €3,048,168 | -€472,038 | -13.4% |
| Non-distributable reserves | 130/1 | €31,235 | €31,235 | = | 0.0% |
| Legal reserve | 130 | €31,235 | €31,235 | = | 0.0% |
| Tax-exempt reserves | 132 | €57,242 | €183,542 | +€126,300 | +221% |
| Distributable reserves | 133 | €3,431,730 | €2,833,392 | -€598,338 | -17.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €560,212 | €868,115 | +€307,903 | +55.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €558,328 | €865,665 | +€307,336 | +55.0% |
| Financial debts | 43 | €250,000 | €600,000 | +€350,000 | +140% |
| Credit institutions | 430/8 | €250,000 | €600,000 | +€350,000 | +140% |
| Trade debts | 44 | €269,666 | €226,297 | -€43,369 | -16.1% |
| Suppliers | 440/4 | €269,666 | €226,297 | -€43,369 | -16.1% |
| Taxes, remuneration and social security | 45 | €38,662 | €39,368 | +€706 | +1.8% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €38,662 | €39,368 | +€706 | +1.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,883 | €2,450 | +€567 | +30.1% |
| Remuneration, social security and pensions | 62 | €283,789 | €298,444 | +€14,655 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,825 | €12,325 | -€5,500 | -30.9% |
| Other operating charges | 640/8 | €13,995 | €6,069 | -€7,926 | -56.6% |
| Gross operating margin | 9900 | €564,921 | €618,005 | +€53,084 | +9.4% |
| Operating profit (loss) | 9901 | €249,312 | €301,166 | +€51,855 | +20.8% |
| Financial income | 75/76B | €34,228 | €32,223 | -€2,005 | -5.9% |
| Recurring financial income | 75 | €34,228 | €32,223 | -€2,005 | -5.9% |
| Financial charges | 65/66B | €2,413 | €16,269 | +€13,856 | +574% |
| Recurring financial charges | 65 | €2,413 | €16,269 | +€13,856 | +574% |
| Profit (loss) for the period before taxes | 9903 | €281,127 | €317,121 | +€35,994 | +12.8% |
| Income taxes | 67/77 | €70,879 | €64,159 | -€6,721 | -9.5% |
| Profit (loss) for the period | 9904 | €210,247 | €252,962 | +€42,715 | +20.3% |
| Transfer to tax-exempt reserves | 689 | - | €126,300 | +€126,300 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,247 | €126,662 | -€83,585 | -39.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.