SUPERDENTAL: 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.
SUPERDENTAL
Largest movements
- Tangible fixed assets -€28,209
down €28,209 (-22.8%), from €123,868 to €95,659
of which Furniture and vehicles: -€27,333
- Debts after one year -€27,389
no longer reported in 2025 (was €27,389)
- Current portion of long-term debt -€25,170
no longer reported in 2025 (was €25,170)
- Profit (loss) carried forward +€15,077
up €15,077 (+21.9%), from €68,993 to €84,070
- Other debts +€9,992
new in 2025: €9,992
- Gross operating margin -€39,917
down €39,917 (-29.8%), from €133,821 to €93,904
- Turnover -€36,825
down €36,825 (-17.0%), from €216,040 to €179,215
- Depreciation +€6,065
up €6,065 (+25.8%), from €23,473 to €29,538
- Other operating charges -€5,085
down €5,085 (-54.2%), from €9,384 to €4,299
- Purchases and services +€4,996
up €4,996 (+5.0%), from €100,075 to €105,070
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 | €129,700 | €102,122 | -€27,578 | -21.3% |
| Fixed assets | 21/28 | €123,868 | €95,659 | -€28,209 | -22.8% |
| Tangible fixed assets | 22/27 | €123,868 | €95,659 | -€28,209 | -22.8% |
| Plant, machinery and equipment | 23 | €12,652 | €11,777 | -€875 | -6.9% |
| Furniture and vehicles | 24 | €111,216 | €83,883 | -€27,333 | -24.6% |
| Current assets | 29/58 | €5,832 | €6,462 | +€631 | +10.8% |
| Amounts receivable within one year | 40/41 | €90 | €90 | = | 0.0% |
| Other amounts receivable | 41 | €90 | €90 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,573 | €2,432 | -€141 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,169 | €3,940 | +€771 | +24.3% |
| Total equity and liabilities | 10/49 | €129,700 | €102,122 | -€27,578 | -21.3% |
| Equity | 10/15 | €77,053 | €92,130 | +€15,077 | +19.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,993 | €84,070 | +€15,077 | +21.9% |
| Amounts payable | 17/49 | €52,647 | €9,992 | -€42,655 | -81.0% |
| Amounts payable after more than one year | 17 | €27,389 | - | -€27,389 | |
| Financial debts | 170/4 | €27,389 | - | -€27,389 | |
| Amounts payable within one year | 42/48 | €25,258 | €9,992 | -€15,266 | -60.4% |
| Current portion of amounts payable after more than one year | 42 | €25,170 | - | -€25,170 | |
| Taxes, remuneration and social security | 45 | €88 | - | -€88 | |
| Taxes | 450/3 | €88 | - | -€88 | |
| Other amounts payable | 47/48 | - | €9,992 | +€9,992 | |
| Turnover | 70 | €216,040 | €179,215 | -€36,825 | -17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €100,075 | €105,070 | +€4,996 | +5.0% |
| Remuneration, social security and pensions | 62 | €3,681 | €4,143 | +€462 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,473 | €29,538 | +€6,065 | +25.8% |
| Other operating charges | 640/8 | €9,384 | €4,299 | -€5,085 | -54.2% |
| Gross operating margin | 9900 | €133,821 | €93,904 | -€39,917 | -29.8% |
| Operating profit (loss) | 9901 | €97,283 | €55,924 | -€41,359 | -42.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,274 | €1,603 | -€1,671 | -51.0% |
| Recurring financial charges | 65 | €3,274 | €1,603 | -€1,671 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €94,009 | €54,321 | -€39,688 | -42.2% |
| Income taxes | 67/77 | €25,088 | €26,244 | +€1,156 | +4.6% |
| Profit (loss) for the period | 9904 | €68,921 | €28,077 | -€40,844 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €68,921 | €28,077 | -€40,844 | -59.3% |
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 18 October 2026 via checked.be.