SUPERBA: 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.
SUPERBA
Largest movements
- Receivables within one year -€185,537
down €185,537 (-76.5%), from €242,675 to €57,138
of which Trade receivables: -€124,491
- Trade debts -€216,908
down €216,908 (-65.7%), from €330,040 to €113,131
- Profit (loss) carried forward +€205,677
up €205,677 (+33.7%), from -€610,505 to -€404,828
- Other debts -€148,183
down €148,183 (-49.3%), from €300,701 to €152,518
- Tax, wage and social debts -€25,072
down €25,072 (-31.9%), from €78,548 to €53,476
- Gross operating margin +€198,757
up €198,757 (+770.0%), from €25,811 to €224,568
- Taxes -€47,424
no longer reported in 2023 (was €47,424)
- Other operating charges +€16,036
up €16,036 (+4441.3%), from €361 to €16,397
- Staff costs -€8,783
down €8,783 (-88.2%), from €9,961 to €1,178
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,793 | €200,331 | -€184,462 | -47.9% |
| Fixed assets | 21/28 | €75,118 | €75,118 | = | 0.0% |
| Intangible fixed assets | 21 | €74,368 | €74,368 | = | 0.0% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €309,675 | €125,213 | -€184,462 | -59.6% |
| Stocks and contracts in progress | 3 | €66,942 | €65,442 | -€1,500 | -2.2% |
| Stocks | 30/36 | €66,942 | €65,442 | -€1,500 | -2.2% |
| Amounts receivable within one year | 40/41 | €242,675 | €57,138 | -€185,537 | -76.5% |
| Trade receivables | 40 | €180,782 | €56,290 | -€124,491 | -68.9% |
| Other amounts receivable | 41 | €61,893 | €848 | -€61,046 | -98.6% |
| Cash at bank and in hand | 54/58 | €58 | €2,633 | +€2,575 | +4426.7% |
| Total equity and liabilities | 10/49 | €384,793 | €200,331 | -€184,462 | -47.9% |
| Equity | 10/15 | -€334,083 | -€128,405 | +€205,677 | +61.6% |
| Contributions | 10/11 | €272,683 | €272,683 | = | 0.0% |
| Capital | 10 | €272,683 | €272,683 | = | 0.0% |
| Issued capital | 100 | €272,683 | €272,683 | = | 0.0% |
| Reserves | 13 | €3,739 | €3,739 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,739 | €3,739 | = | 0.0% |
| Other | 1319 | €3,739 | €3,739 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€610,505 | -€404,828 | +€205,677 | +33.7% |
| Amounts payable | 17/49 | €718,876 | €328,736 | -€390,140 | -54.3% |
| Amounts payable within one year | 42/48 | €718,876 | €328,736 | -€390,140 | -54.3% |
| Financial debts | 43 | €9,588 | €9,611 | +€24 | +0.2% |
| Credit institutions | 430/8 | €9,588 | €9,611 | +€24 | +0.2% |
| Trade debts | 44 | €330,040 | €113,131 | -€216,908 | -65.7% |
| Suppliers | 440/4 | €330,040 | €113,131 | -€216,908 | -65.7% |
| Taxes, remuneration and social security | 45 | €78,548 | €53,476 | -€25,072 | -31.9% |
| Taxes | 450/3 | €78,548 | €53,476 | -€25,072 | -31.9% |
| Other amounts payable | 47/48 | €300,701 | €152,518 | -€148,183 | -49.3% |
| Non-recurring operating income | 76A | - | €222,535 | +€222,535 | |
| Remuneration, social security and pensions | 62 | €9,961 | €1,178 | -€8,783 | -88.2% |
| Other operating charges | 640/8 | €361 | €16,397 | +€16,036 | +4441.3% |
| Gross operating margin | 9900 | €25,811 | €224,568 | +€198,757 | +770.0% |
| Operating profit (loss) | 9901 | €15,489 | €206,993 | +€191,504 | +1236.4% |
| Financial charges | 65/66B | €1,105 | €1,316 | +€211 | +19.1% |
| Recurring financial charges | 65 | €1,105 | €1,316 | +€211 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €14,384 | €205,677 | +€191,294 | +1329.9% |
| Income taxes | 67/77 | €47,424 | - | -€47,424 | |
| Profit (loss) for the period | 9904 | -€33,041 | €205,677 | +€238,718 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,041 | €205,677 | +€238,718 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.