SUPERCRACK: what changed
Two fiscal 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.
SUPERCRACK
Largest movements
- Stocks and contracts +€37,604
up €37,604 (+25.5%), from €147,396 to €185,000
- Receivables within one year -€31,528
down €31,528 (-47.8%), from €66,002 to €34,474
- Cash -€20,708
down €20,708 (-26.8%), from €77,220 to €56,512
mainly Stocks and contracts (-€37,604) and Investment in fixed assets (net) (-€33,908)
- Tangible fixed assets +€6,294
up €6,294 (+3.0%), from €212,640 to €218,934
of which Furniture and vehicles: +€16,518
- Trade debts -€26,472
down €26,472 (-52.4%), from €50,525 to €24,053
- Reserves +€19,378
up €19,378 (+11.3%), from €171,639 to €191,017
of which Distributable reserves: +€19,378
- Tax, wage and social debts -€10,329
down €10,329 (-36.2%), from €28,495 to €18,166
of which Taxes: -€12,456
- Debts after one year +€5,631
up €5,631 (+4.0%), from €141,021 to €146,652
- Staff costs +€11,654
up €11,654 (+243.2%), from €4,791 to €16,445
- Gross operating margin +€10,057
up €10,057 (+13.2%), from €75,995 to €86,052
- Depreciation +€3,047
up €3,047 (+12.4%), from €24,567 to €27,614
- Taxes -€2,490
down €2,490 (-23.6%), from €10,546 to €8,055
- Financial charges +€2,014
up €2,014 (+20.8%), from €9,675 to €11,689
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €503,257 | €494,920 | -€8,338 | -1.7% |
| Fixed assets | 21/28 | €212,640 | €218,934 | +€6,294 | +3.0% |
| Tangible fixed assets | 22/27 | €212,640 | €218,934 | +€6,294 | +3.0% |
| Land and buildings | 22 | €164,915 | €156,889 | -€8,027 | -4.9% |
| Plant, machinery and equipment | 23 | €12,059 | €9,862 | -€2,197 | -18.2% |
| Furniture and vehicles | 24 | €35,665 | €52,184 | +€16,518 | +46.3% |
| Current assets | 29/58 | €290,618 | €275,986 | -€14,632 | -5.0% |
| Stocks and contracts in progress | 3 | €147,396 | €185,000 | +€37,604 | +25.5% |
| Stocks | 30/36 | €147,396 | €185,000 | +€37,604 | +25.5% |
| Amounts receivable within one year | 40/41 | €66,002 | €34,474 | -€31,528 | -47.8% |
| Trade receivables | 40 | €66,002 | €34,474 | -€31,528 | -47.8% |
| Cash at bank and in hand | 54/58 | €77,220 | €56,512 | -€20,708 | -26.8% |
| Total equity and liabilities | 10/49 | €503,257 | €494,920 | -€8,338 | -1.7% |
| Equity | 10/15 | €190,239 | €209,617 | +€19,378 | +10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,639 | €191,017 | +€19,378 | +11.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €169,779 | €189,157 | +€19,378 | +11.4% |
| Amounts payable | 17/49 | €313,019 | €285,302 | -€27,716 | -8.9% |
| Amounts payable after more than one year | 17 | €141,021 | €146,652 | +€5,631 | +4.0% |
| Financial debts | 170/4 | €141,021 | €146,652 | +€5,631 | +4.0% |
| Amounts payable within one year | 42/48 | €163,896 | €130,548 | -€33,347 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €21,254 | €24,900 | +€3,646 | +17.2% |
| Trade debts | 44 | €50,525 | €24,053 | -€26,472 | -52.4% |
| Suppliers | 440/4 | €50,525 | €24,053 | -€26,472 | -52.4% |
| Taxes, remuneration and social security | 45 | €28,495 | €18,166 | -€10,329 | -36.2% |
| Taxes | 450/3 | €27,066 | €14,610 | -€12,456 | -46.0% |
| Remuneration and social security | 454/9 | €1,430 | €3,556 | +€2,127 | +148.8% |
| Other amounts payable | 47/48 | €63,622 | €63,429 | -€193 | -0.3% |
| Accrued charges and deferred income | 492/3 | €8,102 | €8,102 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €4,791 | €16,445 | +€11,654 | +243.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,567 | €27,614 | +€3,047 | +12.4% |
| Other operating charges | 640/8 | €1,806 | €2,870 | +€1,064 | +58.9% |
| Gross operating margin | 9900 | €75,995 | €86,052 | +€10,057 | +13.2% |
| Operating profit (loss) | 9901 | €44,830 | €39,122 | -€5,708 | -12.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €9,675 | €11,689 | +€2,014 | +20.8% |
| Recurring financial charges | 65 | €9,675 | €11,689 | +€2,014 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €35,156 | €27,434 | -€7,722 | -22.0% |
| Income taxes | 67/77 | €10,546 | €8,055 | -€2,490 | -23.6% |
| Profit (loss) for the period | 9904 | €24,610 | €19,378 | -€5,232 | -21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €24,610 | €19,378 | -€5,232 | -21.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.