SUPERBONI: 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.
SUPERBONI
Largest movements
- Receivables within one year +€6,026
up €6,026 (+51.0%), from €11,815 to €17,841
of which Trade receivables: +€5,697
- Cash -€4,179
down €4,179 (-50.9%), from €8,202 to €4,023
mainly Trade debts (-€6,651) and Receivables within one year (-€6,026)
- Tangible fixed assets -€1,330
down €1,330 (-22.8%), from €5,839 to €4,510
of which Furniture and vehicles: -€770
- Deferred charges and accrued income -€342
no longer reported in 2025 (was €342)
- Trade debts -€6,651
down €6,651 (-84.4%), from €7,881 to €1,231
- Profit (loss) carried forward +€4,562
up €4,562 (+262.7%), from €1,737 to €6,299
- Tax, wage and social debts +€2,265
up €2,265 (+72.2%), from €3,135 to €5,399
of which Remuneration and social security: +€3,109
- Gross operating margin +€18,038
up €18,038 (+63.6%), from €28,377 to €46,415
- Staff costs +€14,171
up €14,171 (+55.8%), from €25,399 to €39,570
- Financial income +€2,496
new in 2025: €2,496
- Other operating charges +€1,950
up €1,950 (+412.8%), from €472 to €2,422
- Depreciation +€1,330
new in 2025: €1,330
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 | €26,198 | €26,374 | +€176 | +0.7% |
| Fixed assets | 21/28 | €5,839 | €4,510 | -€1,330 | -22.8% |
| Tangible fixed assets | 22/27 | €5,839 | €4,510 | -€1,330 | -22.8% |
| Furniture and vehicles | 24 | €3,039 | €2,270 | -€770 | -25.3% |
| Leasing and similar rights | 25 | €2,800 | €2,240 | -€560 | -20.0% |
| Current assets | 29/58 | €20,359 | €21,864 | +€1,506 | +7.4% |
| Amounts receivable within one year | 40/41 | €11,815 | €17,841 | +€6,026 | +51.0% |
| Trade receivables | 40 | - | €5,697 | +€5,697 | |
| Other amounts receivable | 41 | €11,815 | €12,144 | +€329 | +2.8% |
| Cash at bank and in hand | 54/58 | €8,202 | €4,023 | -€4,179 | -50.9% |
| Deferred charges and accrued income | 490/1 | €342 | - | -€342 | |
| Total equity and liabilities | 10/49 | €26,198 | €26,374 | +€176 | +0.7% |
| Equity | 10/15 | €15,182 | €19,744 | +€4,562 | +30.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,045 | €1,045 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,045 | €1,045 | = | 0.0% |
| Other | 1319 | €1,045 | €1,045 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,737 | €6,299 | +€4,562 | +262.7% |
| Amounts payable | 17/49 | €11,016 | €6,630 | -€4,386 | -39.8% |
| Amounts payable within one year | 42/48 | €11,016 | €6,630 | -€4,386 | -39.8% |
| Trade debts | 44 | €7,881 | €1,231 | -€6,651 | -84.4% |
| Suppliers | 440/4 | €7,881 | €1,231 | -€6,651 | -84.4% |
| Taxes, remuneration and social security | 45 | €3,135 | €5,399 | +€2,265 | +72.2% |
| Taxes | 450/3 | €3,135 | €2,290 | -€844 | -26.9% |
| Remuneration and social security | 454/9 | - | €3,109 | +€3,109 | |
| Remuneration, social security and pensions | 62 | €25,399 | €39,570 | +€14,171 | +55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,330 | +€1,330 | |
| Other operating charges | 640/8 | €472 | €2,422 | +€1,950 | +412.8% |
| Gross operating margin | 9900 | €28,377 | €46,415 | +€18,038 | +63.6% |
| Operating profit (loss) | 9901 | €2,506 | €3,093 | +€587 | +23.4% |
| Financial income | 75/76B | - | €2,496 | +€2,496 | |
| Recurring financial income | 75 | - | €2,496 | +€2,496 | |
| Financial charges | 65/66B | €311 | €263 | -€48 | -15.3% |
| Recurring financial charges | 65 | €311 | €263 | -€48 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | €2,196 | €5,326 | +€3,130 | +142.6% |
| Income taxes | 67/77 | €479 | €764 | +€285 | +59.6% |
| Profit (loss) for the period | 9904 | €1,717 | €4,562 | +€2,845 | +165.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,717 | €4,562 | +€2,845 | +165.7% |
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.