SUPERCONTROL: 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.
SUPERCONTROL
Largest movements
- Receivables within one year -€25,115
down €25,115 (-37.8%), from €66,380 to €41,265
of which Trade receivables: -€14,303
- Stocks and contracts +€12,306
up €12,306 (+68.5%), from €17,964 to €30,270
- Tangible fixed assets +€5,272
up €5,272 (+9.9%), from €53,126 to €58,398
of which Furniture and vehicles: +€9,806
- Intangible fixed assets +€2,533
up €2,533 (+255.5%), from €991 to €3,524
- Deferred charges and accrued income -€2,031
down €2,031 (-100.0%), from €2,031 to €0
- Current portion of long-term debt -€15,349
down €15,349 (-100.0%), from €15,349 to €0
- Reserves +€14,092
up €14,092 (+25.8%), from €54,521 to €68,613
- Tax, wage and social debts -€4,353
down €4,353 (-85.7%), from €5,080 to €728
- Gross operating margin +€10,843
up €10,843 (+31.7%), from €34,153 to €44,995
- Depreciation +€4,445
up €4,445 (+27.0%), from €16,477 to €20,921
- Taxes +€1,647
up €1,647 (+32.4%), from €5,080 to €6,728
- Other operating charges +€1,006
up €1,006 (+110.4%), from €911 to €1,916
- Financial charges -€686
down €686 (-42.7%), from €1,605 to €919
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 | €143,767 | €137,379 | -€6,388 | -4.4% |
| Fixed assets | 21/28 | €54,118 | €61,922 | +€7,805 | +14.4% |
| Intangible fixed assets | 21 | €991 | €3,524 | +€2,533 | +255.5% |
| Tangible fixed assets | 22/27 | €53,126 | €58,398 | +€5,272 | +9.9% |
| Plant, machinery and equipment | 23 | €12,241 | €7,706 | -€4,534 | -37.0% |
| Furniture and vehicles | 24 | €40,886 | €50,692 | +€9,806 | +24.0% |
| Current assets | 29/58 | €89,649 | €75,457 | -€14,192 | -15.8% |
| Stocks and contracts in progress | 3 | €17,964 | €30,270 | +€12,306 | +68.5% |
| Stocks | 30/36 | €17,964 | €30,270 | +€12,306 | +68.5% |
| Amounts receivable within one year | 40/41 | €66,380 | €41,265 | -€25,115 | -37.8% |
| Trade receivables | 40 | €53,591 | €39,288 | -€14,303 | -26.7% |
| Other amounts receivable | 41 | €12,789 | €1,978 | -€10,811 | -84.5% |
| Cash at bank and in hand | 54/58 | €3,274 | €3,922 | +€648 | +19.8% |
| Deferred charges and accrued income | 490/1 | €2,031 | €0 | -€2,031 | -100.0% |
| Total equity and liabilities | 10/49 | €143,767 | €137,379 | -€6,388 | -4.4% |
| Equity | 10/15 | €73,121 | €87,213 | +€14,092 | +19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €54,521 | €68,613 | +€14,092 | +25.8% |
| Distributable reserves | 133 | €54,521 | €68,613 | +€14,092 | +25.8% |
| Amounts payable | 17/49 | €70,646 | €50,167 | -€20,480 | -29.0% |
| Amounts payable within one year | 42/48 | €70,646 | €50,167 | -€20,480 | -29.0% |
| Current portion of amounts payable after more than one year | 42 | €15,349 | €0 | -€15,349 | -100.0% |
| Trade debts | 44 | €50,217 | €49,439 | -€778 | -1.5% |
| Suppliers | 440/4 | €50,217 | €49,439 | -€778 | -1.5% |
| Taxes, remuneration and social security | 45 | €5,080 | €728 | -€4,353 | -85.7% |
| Taxes | 450/3 | €5,080 | €728 | -€4,353 | -85.7% |
| Non-recurring operating income | 76A | €826 | €0 | -€826 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,477 | €20,921 | +€4,445 | +27.0% |
| Other operating charges | 640/8 | €911 | €1,916 | +€1,006 | +110.4% |
| Non-recurring operating charges | 66A | - | €519 | +€519 | |
| Gross operating margin | 9900 | €34,153 | €44,995 | +€10,843 | +31.7% |
| Operating profit (loss) | 9901 | €16,765 | €21,638 | +€4,873 | +29.1% |
| Financial income | 75/76B | €70 | €100 | +€31 | +44.3% |
| Recurring financial income | 75 | €70 | €100 | +€31 | +44.3% |
| Financial charges | 65/66B | €1,605 | €919 | -€686 | -42.7% |
| Recurring financial charges | 65 | €1,605 | €919 | -€686 | -42.7% |
| Profit (loss) for the period before taxes | 9903 | €15,230 | €20,819 | +€5,590 | +36.7% |
| Income taxes | 67/77 | €5,080 | €6,728 | +€1,647 | +32.4% |
| Profit (loss) for the period | 9904 | €10,149 | €14,092 | +€3,942 | +38.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,149 | €14,092 | +€3,942 | +38.8% |
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 12 October 2026 via checked.be.