SUPERBIA: 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.
SUPERBIA
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€35,891
down €35,891 (-42.2%), from €85,028 to €49,137
of which Furniture and vehicles: -€36,582
- Cash +€20,591
up €20,591 (+28.2%), from €72,989 to €93,579
mainly Net result for the year (+€34,298) and Investment in fixed assets (net) (+€30,485)
- Receivables within one year -€3,321
down €3,321 (-18.6%), from €17,868 to €14,547
of which Other amounts receivable: -€3,595
- Deferred charges and accrued income -€2,477
down €2,477 (-66.7%), from €3,712 to €1,235
- Other debts +€11,181
up €11,181 (+7.8%), from €144,071 to €155,252
- Profit (loss) carried forward +€10,142
up €10,142 (+45.7%), from €22,195 to €32,338
- Tax, wage and social debts +€5,667
up €5,667 (+92.3%), from €6,138 to €11,805
- Depreciation -€12,995
down €12,995 (-68.8%), from €18,879 to €5,884
- Financial income +€7,421
up €7,421 (+474%), from €1,564 to €8,985
of which Financial income: +€7,421
- Gross operating margin -€6,477
down €6,477 (-12.4%), from €52,393 to €45,916
- Taxes +€2,794
up €2,794 (+35.7%), from €7,818 to €10,612
- Other operating charges +€894
up €894 (+45.6%), from €1,961 to €2,856
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 | €181,279 | €209,703 | +€28,424 | +15.7% |
| Fixed assets | 21/28 | €86,710 | €50,342 | -€36,369 | -41.9% |
| Intangible fixed assets | 21 | €1,682 | €1,205 | -€477 | -28.4% |
| Tangible fixed assets | 22/27 | €85,028 | €49,137 | -€35,891 | -42.2% |
| Plant, machinery and equipment | 23 | €4,441 | €7,049 | +€2,608 | +58.7% |
| Furniture and vehicles | 24 | €42,881 | €6,299 | -€36,582 | -85.3% |
| Other tangible fixed assets | 26 | €37,706 | €35,789 | -€1,917 | -5.1% |
| Current assets | 29/58 | €94,569 | €159,361 | +€64,793 | +68.5% |
| Amounts receivable within one year | 40/41 | €17,868 | €14,547 | -€3,321 | -18.6% |
| Trade receivables | 40 | €12,086 | €12,360 | +€274 | +2.3% |
| Other amounts receivable | 41 | €5,782 | €2,187 | -€3,595 | -62.2% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €72,989 | €93,579 | +€20,591 | +28.2% |
| Deferred charges and accrued income | 490/1 | €3,712 | €1,235 | -€2,477 | -66.7% |
| Total equity and liabilities | 10/49 | €181,279 | €209,703 | +€28,424 | +15.7% |
| Equity | 10/15 | €29,156 | €39,298 | +€10,142 | +34.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,960 | €1,960 | = | 0.0% |
| Distributable reserves | 133 | €1,960 | €1,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,195 | €32,338 | +€10,142 | +45.7% |
| Amounts payable | 17/49 | €152,123 | €170,405 | +€18,282 | +12.0% |
| Amounts payable within one year | 42/48 | €151,644 | €169,196 | +€17,552 | +11.6% |
| Trade debts | 44 | €1,434 | €2,139 | +€705 | +49.2% |
| Suppliers | 440/4 | €1,434 | €2,139 | +€705 | +49.2% |
| Taxes, remuneration and social security | 45 | €6,138 | €11,805 | +€5,667 | +92.3% |
| Taxes | 450/3 | €6,138 | €11,805 | +€5,667 | +92.3% |
| Other amounts payable | 47/48 | €144,071 | €155,252 | +€11,181 | +7.8% |
| Accrued charges and deferred income | 492/3 | €480 | €1,209 | +€730 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,879 | €5,884 | -€12,995 | -68.8% |
| Other operating charges | 640/8 | €1,961 | €2,856 | +€894 | +45.6% |
| Gross operating margin | 9900 | €52,393 | €45,916 | -€6,477 | -12.4% |
| Operating profit (loss) | 9901 | €31,553 | €37,177 | +€5,623 | +17.8% |
| Financial income | 75/76B | €1,564 | €8,985 | +€7,421 | +474% |
| Recurring financial income | 75 | €1,564 | €8,985 | +€7,421 | +474% |
| Non-recurring financial income | 76B | €1,564 | €8,985 | +€7,421 | +474% |
| Financial charges | 65/66B | €522 | €1,251 | +€730 | +140% |
| Recurring financial charges | 65 | €522 | €1,251 | +€730 | +140% |
| Profit (loss) for the period before taxes | 9903 | €32,596 | €44,910 | +€12,314 | +37.8% |
| Income taxes | 67/77 | €7,818 | €10,612 | +€2,794 | +35.7% |
| Profit (loss) for the period | 9904 | €24,778 | €34,298 | +€9,520 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,778 | €34,298 | +€9,520 | +38.4% |
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 28 October 2026 via checked.be.