SUPERDYE: 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.
What changed
SUPERDYE
NACE 96.101, Personal service activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€72,443
2024 · -€30,839-€41,604
Equity
€93,534
2024 · €165,977-€72,443
Cash
€69,187
2024 · €91,890-€22,703
Balance sheet total
€4.0m
2024 · €3.8m+€220,191
Largest movements
Assets
- Stocks and contracts +€275,087
up €275,087 (+26.8%), from €1.0m to €1.3m
- Tangible fixed assets -€91,924
down €91,924 (-7.7%), from €1.2m to €1.1m
Equity and liabilities
- Debts after one year +€500,000
up €500,000 (+41.7%), from €1.2m to €1.7m
of which Other amounts payable: +€280,000
- Trade debts -€433,308
down €433,308 (-57.8%), from €749,549 to €316,241
- Other debts +€269,060
up €269,060 (+51.9%), from €518,824 to €787,884
- Profit (loss) carried forward -€72,443
down €72,443 (-133.4%), from -€54,296 to -€126,739
Income statement
- Gross operating margin -€113,574
down €113,574 (-5.9%), from €1.9m to €1.8m
- Staff costs -€87,012
down €87,012 (-5.5%), from €1.6m to €1.5m
- Depreciation -€80,643
down €80,643 (-39.6%), from €203,766 to €123,124
- Provisions +€54,514
up €54,514, from -€54,514 to €0
- Financial charges +€48,230
up €48,230 (+59.5%), from €81,066 to €129,295
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.
Result 2024
-€30,839
Gross operating margin
-€113,574
Staff costs
+€87,012
Depreciation
+€80,643
Provisions
-€54,514
Other operating charges
+€7,990
Financial income
+€5,303
Financial charges
-€48,230
Taxes
-€6,235
Result 2025
-€72,443
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.
From operations
-€484,499
Investment
-€31,200
Financing
+€492,996
Cash 2024
€91,890
From operations (derived)
-€484,499
Net result for the year
-€72,443
Depreciation
+€123,124
Stocks and contracts
-€275,087
Receivables within one year
-€33,612
Deferred charges and accrued income
-€26,118
Trade debts
-€433,308
Tax, wage and social debts
-€3,963
Other debts
+€269,060
Accrued charges and deferred income
-€32,151
Investment (derived)
-€31,200
Investment in fixed assets (net)
-€31,200
Financing
+€492,996
Debts after one year
+€500,000
Current portion of long-term debt
-€7,004
Cash 2025
€69,187
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,829,782 | €4,049,974 | +€220,191 | +5.7% |
| Fixed assets | 21/28 | €1,390,917 | €1,298,994 | -€91,924 | -6.6% |
| Tangible fixed assets | 22/27 | €1,190,917 | €1,098,994 | -€91,924 | -7.7% |
| Land and buildings | 22 | €965,778 | €920,671 | -€45,108 | -4.7% |
| Plant, machinery and equipment | 23 | €216,337 | €171,932 | -€44,405 | -20.5% |
| Furniture and vehicles | 24 | €8,802 | €6,391 | -€2,411 | -27.4% |
| Financial fixed assets | 28 | €200,000 | €200,000 | = | 0.0% |
| Current assets | 29/58 | €2,438,865 | €2,750,980 | +€312,115 | +12.8% |
| Stocks and contracts in progress | 3 | €1,026,392 | €1,301,479 | +€275,087 | +26.8% |
| Stocks | 30/36 | €1,026,392 | €1,301,479 | +€275,087 | +26.8% |
| Amounts receivable within one year | 40/41 | €1,320,583 | €1,354,195 | +€33,612 | +2.5% |
| Trade receivables | 40 | €589,414 | €431,015 | -€158,399 | -26.9% |
| Other amounts receivable | 41 | €731,169 | €923,180 | +€192,011 | +26.3% |
| Cash at bank and in hand | 54/58 | €91,890 | €69,187 | -€22,703 | -24.7% |
| Deferred charges and accrued income | 490/1 | - | €26,118 | +€26,118 | |
| Total equity and liabilities | 10/49 | €3,829,782 | €4,049,974 | +€220,191 | +5.7% |
| Equity | 10/15 | €165,977 | €93,534 | -€72,443 | -43.6% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,273 | €20,273 | = | 0.0% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €273 | €273 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,296 | -€126,739 | -€72,443 | -133.4% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €3,663,805 | €3,956,440 | +€292,635 | +8.0% |
| Amounts payable after more than one year | 17 | €1,200,000 | €1,700,000 | +€500,000 | +41.7% |
| Financial debts | 170/4 | €1,200,000 | €1,420,000 | +€220,000 | +18.3% |
| Other amounts payable | 178/9 | - | €280,000 | +€280,000 | |
| Amounts payable within one year | 42/48 | €2,431,655 | €2,256,440 | -€175,215 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €31,271 | €24,268 | -€7,004 | -22.4% |
| Financial debts | 43 | €1,000,000 | €1,000,000 | = | 0.0% |
| Credit institutions | 430/8 | €1,000,000 | €1,000,000 | = | 0.0% |
| Trade debts | 44 | €749,549 | €316,241 | -€433,308 | -57.8% |
| Suppliers | 440/4 | €749,549 | €316,241 | -€433,308 | -57.8% |
| Taxes, remuneration and social security | 45 | €132,010 | €128,047 | -€3,963 | -3.0% |
| Taxes | 450/3 | €19,855 | €25,130 | +€5,276 | +26.6% |
| Remuneration and social security | 454/9 | €112,156 | €102,917 | -€9,239 | -8.2% |
| Other amounts payable | 47/48 | €518,824 | €787,884 | +€269,060 | +51.9% |
| Accrued charges and deferred income | 492/3 | €32,151 | €0 | -€32,151 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,586,601 | €1,499,588 | -€87,012 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €203,766 | €123,124 | -€80,643 | -39.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€54,514 | €0 | +€54,514 | |
| Other operating charges | 640/8 | €153,839 | €145,849 | -€7,990 | -5.2% |
| Gross operating margin | 9900 | €1,924,878 | €1,811,305 | -€113,574 | -5.9% |
| Operating profit (loss) | 9901 | €35,186 | €42,744 | +€7,558 | +21.5% |
| Financial income | 75/76B | €15,064 | €20,366 | +€5,303 | +35.2% |
| Recurring financial income | 75 | €15,064 | €20,366 | +€5,303 | +35.2% |
| Financial charges | 65/66B | €81,066 | €129,295 | +€48,230 | +59.5% |
| Recurring financial charges | 65 | €81,066 | €129,295 | +€48,230 | +59.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,816 | -€66,185 | -€35,369 | -114.8% |
| Income taxes | 67/77 | €23 | €6,258 | +€6,235 | +27359.8% |
| Profit (loss) for the period | 9904 | -€30,839 | -€72,443 | -€41,604 | -134.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,839 | -€72,443 | -€41,604 | -134.9% |
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 1 October 2026 via checked.be.