SUPERBIOTICS: 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.
SUPERBIOTICS
Largest movements
- Tangible fixed assets +€88,967
new in 2025: €88,967
- Cash -€10,803
down €10,803 (-19.2%), from €56,185 to €45,382
mainly Investment in fixed assets (net) (-€109,004) and Net result for the year (-€93,577)
- Intangible fixed assets -€4,219
down €4,219 (-25.0%), from €16,878 to €12,658
- Profit (loss) carried forward -€93,577
down €93,577 (-116.4%), from -€80,376 to -€173,953
- Other debts +€59,846
new in 2025: €59,846
- Debts after one year +€37,197
new in 2025: €37,197
- Current portion of long-term debt +€30,893
new in 2025: €30,893
- Accrued charges and deferred income +€25,010
new in 2025: €25,010
- Staff costs +€161,236
up €161,236 (+298.5%), from €54,009 to €215,245
- Gross operating margin +€159,189
up €159,189, from -€12,008 to €147,182
- Depreciation +€20,037
up €20,037 (+474.9%), from €4,219 to €24,257
- Financial charges +€3,168
up €3,168 (+244.8%), from €1,294 to €4,462
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.
Cash bridge derived
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 | €109,831 | €183,985 | +€74,153 | +67.5% |
| Fixed assets | 21/28 | €28,179 | €112,926 | +€84,747 | +300.7% |
| Intangible fixed assets | 21 | €16,878 | €12,658 | -€4,219 | -25.0% |
| Tangible fixed assets | 22/27 | - | €88,967 | +€88,967 | |
| Plant, machinery and equipment | 23 | - | €88,967 | +€88,967 | |
| Financial fixed assets | 28 | €11,301 | €11,301 | = | 0.0% |
| Current assets | 29/58 | €81,653 | €71,058 | -€10,594 | -13.0% |
| Amounts receivable within one year | 40/41 | €25,468 | €25,676 | +€209 | +0.8% |
| Trade receivables | 40 | €25,302 | €25,619 | +€317 | +1.3% |
| Other amounts receivable | 41 | €166 | €57 | -€109 | -65.6% |
| Cash at bank and in hand | 54/58 | €56,185 | €45,382 | -€10,803 | -19.2% |
| Total equity and liabilities | 10/49 | €109,831 | €183,985 | +€74,153 | +67.5% |
| Equity | 10/15 | €83,884 | -€9,693 | -€93,577 | |
| Contributions | 10/11 | €164,260 | €164,260 | = | 0.0% |
| Contributions outside capital | 11 | €164,260 | €164,260 | = | 0.0% |
| Share premium | 1100/10 | €164,260 | €164,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,376 | -€173,953 | -€93,577 | -116.4% |
| Amounts payable | 17/49 | €25,947 | €193,677 | +€167,730 | +646.4% |
| Amounts payable after more than one year | 17 | - | €37,197 | +€37,197 | |
| Financial debts | 170/4 | - | €37,197 | +€37,197 | |
| Amounts payable within one year | 42/48 | €25,947 | €131,471 | +€105,524 | +406.7% |
| Current portion of amounts payable after more than one year | 42 | - | €30,893 | +€30,893 | |
| Trade debts | 44 | €6,558 | €17,032 | +€10,473 | +159.7% |
| Suppliers | 440/4 | €6,558 | €17,032 | +€10,473 | +159.7% |
| Taxes, remuneration and social security | 45 | €19,389 | €23,701 | +€4,311 | +22.2% |
| Taxes | 450/3 | €13,228 | €5,822 | -€7,406 | -56.0% |
| Remuneration and social security | 454/9 | €6,161 | €17,878 | +€11,717 | +190.2% |
| Other amounts payable | 47/48 | - | €59,846 | +€59,846 | |
| Accrued charges and deferred income | 492/3 | - | €25,010 | +€25,010 | |
| Remuneration, social security and pensions | 62 | €54,009 | €215,245 | +€161,236 | +298.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,219 | €24,257 | +€20,037 | +474.9% |
| Non-recurring operating charges | 66A | - | -€3,374 | -€3,374 | |
| Gross operating margin | 9900 | -€12,008 | €147,182 | +€159,189 | |
| Operating profit (loss) | 9901 | -€70,236 | -€88,947 | -€18,710 | -26.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,294 | €4,462 | +€3,168 | +244.8% |
| Recurring financial charges | 65 | €1,294 | €4,462 | +€3,168 | +244.8% |
| Profit (loss) for the period before taxes | 9903 | -€71,531 | -€93,409 | -€21,878 | -30.6% |
| Income taxes | 67/77 | - | €168 | +€168 | |
| Profit (loss) for the period | 9904 | -€71,531 | -€93,577 | -€22,046 | -30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,531 | -€93,577 | -€22,046 | -30.8% |
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 11 October 2026 via checked.be.