SUPERCERAM: 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.
SUPERCERAM
Largest movements
- Receivables within one year +€16,087
up €16,087 (+369%), from €4,356 to €20,443
of which Trade receivables: +€12,316
- Tangible fixed assets -€2,250
down €2,250 (-25.4%), from €8,874 to €6,624
- Cash -€1,877
down €1,877 (-29.8%), from €6,307 to €4,430
mainly Receivables within one year (-€16,087) and Advances received (-€6,856)
- Profit (loss) carried forward +€14,532
up €14,532 (+73.8%), from -€19,678 to -€5,146
- Advances received -€6,856
down €6,856 (-100%), from €6,856 to €0
- Trade debts -€5,368
down €5,368 (-87.5%), from €6,138 to €770
- Tax, wage and social debts +€5,011
new in 2025: €5,011
- Other debts +€4,643
up €4,643 (+7.6%), from €60,839 to €65,482
- Gross operating margin +€17,133
up €17,133 (+203%), from €8,440 to €25,573
- Taxes +€4,349
up €4,349 (+658%), from €661 to €5,011
- Purchases and services +€4,218
up €4,218 (+9.4%), from €44,659 to €48,878
- Depreciation +€2,124
up €2,124 (+1,680%), from €126 to €2,250
- Financial charges +€410
up €410 (+209%), from €196 to €606
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 | €67,823 | €79,783 | +€11,960 | +17.6% |
| Fixed assets | 21/28 | €12,524 | €10,274 | -€2,250 | -18.0% |
| Tangible fixed assets | 22/27 | €8,874 | €6,624 | -€2,250 | -25.4% |
| Furniture and vehicles | 24 | €8,874 | €6,624 | -€2,250 | -25.4% |
| Financial fixed assets | 28 | €3,650 | €3,650 | = | 0.0% |
| Current assets | 29/58 | €55,299 | €69,509 | +€14,210 | +25.7% |
| Stocks and contracts in progress | 3 | €44,637 | €44,637 | = | 0.0% |
| Stocks | 30/36 | €44,637 | €44,637 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,356 | €20,443 | +€16,087 | +369% |
| Trade receivables | 40 | - | €12,316 | +€12,316 | |
| Other amounts receivable | 41 | €4,356 | €8,127 | +€3,771 | +86.6% |
| Cash at bank and in hand | 54/58 | €6,307 | €4,430 | -€1,877 | -29.8% |
| Total equity and liabilities | 10/49 | €67,823 | €79,783 | +€11,960 | +17.6% |
| Equity | 10/15 | -€6,011 | €8,521 | +€14,532 | |
| Contributions | 10/11 | €12,729 | €12,729 | = | 0.0% |
| Reserves | 13 | €938 | €938 | = | 0.0% |
| Non-distributable reserves | 130/1 | €938 | €938 | = | 0.0% |
| Reserves not available under the articles | 1311 | €938 | €938 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,678 | -€5,146 | +€14,532 | +73.8% |
| Amounts payable | 17/49 | €73,834 | €71,262 | -€2,572 | -3.5% |
| Amounts payable within one year | 42/48 | €73,834 | €71,262 | -€2,572 | -3.5% |
| Trade debts | 44 | €6,138 | €770 | -€5,368 | -87.5% |
| Suppliers | 440/4 | €6,138 | €770 | -€5,368 | -87.5% |
| Advances received on contracts in progress | 46 | €6,856 | €0 | -€6,856 | -100% |
| Taxes, remuneration and social security | 45 | - | €5,011 | +€5,011 | |
| Taxes | 450/3 | - | €5,011 | +€5,011 | |
| Other amounts payable | 47/48 | €60,839 | €65,482 | +€4,643 | +7.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €44,659 | €48,878 | +€4,218 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126 | €2,250 | +€2,124 | +1,680% |
| Other operating charges | 640/8 | €3,053 | €3,221 | +€168 | +5.5% |
| Gross operating margin | 9900 | €8,440 | €25,573 | +€17,133 | +203% |
| Operating profit (loss) | 9901 | €5,260 | €20,102 | +€14,842 | +282% |
| Financial income | 75/76B | €81 | €47 | -€34 | -42.3% |
| Recurring financial income | 75 | €81 | €47 | -€34 | -42.3% |
| Financial charges | 65/66B | €196 | €606 | +€410 | +209% |
| Recurring financial charges | 65 | €196 | €606 | +€410 | +209% |
| Profit (loss) for the period before taxes | 9903 | €5,145 | €19,542 | +€14,397 | +280% |
| Income taxes | 67/77 | €661 | €5,011 | +€4,349 | +658% |
| Profit (loss) for the period | 9904 | €4,484 | €14,532 | +€10,048 | +224% |
| Profit (loss) for the period to be appropriated | 9905 | €4,484 | €14,532 | +€10,048 | +224% |
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 13 October 2026 via checked.be.