superdog: 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.
superdog
Largest movements
- Receivables within one year -€29,303
down €29,303 (-41.7%), from €70,329 to €41,025
of which Other amounts receivable: -€44,318
- Intangible fixed assets +€19,767
new in 2025: €19,767
- Tangible fixed assets -€14,270
down €14,270 (-7.8%), from €182,466 to €168,195
of which Land and buildings: -€12,813
- Debts after one year -€44,900
down €44,900 (-29.6%), from €151,769 to €106,868
- Profit (loss) carried forward -€42,632
down €42,632 (-29.3%), from -€145,361 to -€187,993
- Trade debts +€37,429
up €37,429 (+41.5%), from €90,086 to €127,515
- Other debts +€19,442
up €19,442 (+37.4%), from €51,960 to €71,402
- Gross operating margin -€8,105
down €8,105, from €7,004 to -€1,101
- Staff costs -€3,421
down €3,421 (-100.0%), from €3,421 to €0
- Other operating charges -€2,000
down €2,000 (-20.5%), from €9,765 to €7,765
- Financial charges -€481
down €481 (-2.9%), from €16,456 to €15,975
- Depreciation +€187
up €187 (+1.1%), from €17,606 to €17,792
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 | €620,566 | €587,210 | -€33,356 | -5.4% |
| Fixed assets | 21/28 | €532,466 | €537,962 | +€5,497 | +1.0% |
| Intangible fixed assets | 21 | - | €19,767 | +€19,767 | |
| Tangible fixed assets | 22/27 | €182,466 | €168,195 | -€14,270 | -7.8% |
| Land and buildings | 22 | €180,422 | €167,609 | -€12,813 | -7.1% |
| Plant, machinery and equipment | 23 | €563 | €0 | -€563 | -100.0% |
| Furniture and vehicles | 24 | €1,481 | €586 | -€894 | -60.4% |
| Financial fixed assets | 28 | €350,000 | €350,000 | = | 0.0% |
| Current assets | 29/58 | €88,100 | €49,248 | -€38,853 | -44.1% |
| Amounts receivable within one year | 40/41 | €70,329 | €41,025 | -€29,303 | -41.7% |
| Trade receivables | 40 | €17,593 | €32,608 | +€15,015 | +85.3% |
| Other amounts receivable | 41 | €52,736 | €8,417 | -€44,318 | -84.0% |
| Cash at bank and in hand | 54/58 | €13,095 | €8,222 | -€4,873 | -37.2% |
| Deferred charges and accrued income | 490/1 | €4,676 | €0 | -€4,676 | -100.0% |
| Total equity and liabilities | 10/49 | €620,566 | €587,210 | -€33,356 | -5.4% |
| Equity | 10/15 | €72,631 | €29,999 | -€42,632 | -58.7% |
| Contributions | 10/11 | €213,637 | €213,637 | = | 0.0% |
| Capital | 10 | €213,637 | €213,637 | = | 0.0% |
| Issued capital | 100 | €215,041 | €215,041 | = | 0.0% |
| Uncalled capital | 101 | €1,404 | €1,404 | = | 0.0% |
| Reserves | 13 | €4,355 | €4,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €557 | €557 | = | 0.0% |
| Legal reserve | 130 | €557 | €557 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,773 | €2,773 | = | 0.0% |
| Distributable reserves | 133 | €1,026 | €1,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,361 | -€187,993 | -€42,632 | -29.3% |
| Amounts payable | 17/49 | €547,935 | €557,211 | +€9,276 | +1.7% |
| Amounts payable after more than one year | 17 | €151,769 | €106,868 | -€44,900 | -29.6% |
| Financial debts | 170/4 | €151,769 | €106,868 | -€44,900 | -29.6% |
| Amounts payable within one year | 42/48 | €367,367 | €419,898 | +€52,531 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €47,621 | €44,900 | -€2,721 | -5.7% |
| Financial debts | 43 | €175,000 | €175,000 | = | 0.0% |
| Credit institutions | 430/8 | €175,000 | €175,000 | = | 0.0% |
| Trade debts | 44 | €90,086 | €127,515 | +€37,429 | +41.5% |
| Suppliers | 440/4 | €90,086 | €127,515 | +€37,429 | +41.5% |
| Taxes, remuneration and social security | 45 | €2,699 | €1,081 | -€1,619 | -60.0% |
| Taxes | 450/3 | €2,699 | €1,081 | -€1,619 | -60.0% |
| Other amounts payable | 47/48 | €51,960 | €71,402 | +€19,442 | +37.4% |
| Accrued charges and deferred income | 492/3 | €28,800 | €30,445 | +€1,645 | +5.7% |
| Remuneration, social security and pensions | 62 | €3,421 | €0 | -€3,421 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,606 | €17,792 | +€187 | +1.1% |
| Other operating charges | 640/8 | €9,765 | €7,765 | -€2,000 | -20.5% |
| Non-recurring operating charges | 66A | €359 | €0 | -€359 | -100.0% |
| Gross operating margin | 9900 | €7,004 | -€1,101 | -€8,105 | |
| Operating profit (loss) | 9901 | -€24,146 | -€26,658 | -€2,512 | -10.4% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €16,456 | €15,975 | -€481 | -2.9% |
| Recurring financial charges | 65 | €16,456 | €15,975 | -€481 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | -€40,602 | -€42,632 | -€2,029 | -5.0% |
| Profit (loss) for the period | 9904 | -€40,602 | -€42,632 | -€2,029 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,602 | -€42,632 | -€2,029 | -5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.