SUPERETTE DE BAETS: 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.
SUPERETTE DE BAETS
Largest movements
- Tangible fixed assets -€5,507
down €5,507 (-12.5%), from €44,208 to €38,702
of which Plant, machinery and equipment: -€5,507
- Cash -€1,303
down €1,303 (-29.2%), from €4,460 to €3,157
mainly Trade debts (-€6,623) and Tax, wage and social debts (-€3,185)
- Trade debts -€6,623
down €6,623 (-35.8%), from €18,493 to €11,870
- Tax, wage and social debts -€3,185
down €3,185 (-29.2%), from €10,907 to €7,722
of which Remuneration and social security: -€2,319
- Profit (loss) carried forward +€2,784
up €2,784 (+32.5%), from -€8,558 to -€5,774
- Other debts -€2,086
down €2,086 (-100%), from €2,086 to €0
- Current portion of long-term debt -€1,443
down €1,443 (-100%), from €1,443 to €0
- Financial income +€6,793
up €6,793 (+2,904%), from €234 to €7,027
- Gross operating margin +€5,519
up €5,519 (+17.3%), from €31,859 to €37,378
- Staff costs -€1,514
down €1,514 (-5.1%), from €29,833 to €28,318
- Financial charges +€1,337
up €1,337 (+38.5%), from €3,471 to €4,808
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 | €126,888 | €118,001 | -€8,887 | -7.0% |
| Fixed assets | 21/28 | €44,208 | €38,702 | -€5,507 | -12.5% |
| Tangible fixed assets | 22/27 | €44,208 | €38,702 | -€5,507 | -12.5% |
| Land and buildings | 22 | €13,946 | €13,946 | = | 0.0% |
| Plant, machinery and equipment | 23 | €30,263 | €24,756 | -€5,507 | -18.2% |
| Current assets | 29/58 | €82,680 | €79,299 | -€3,381 | -4.1% |
| Amounts receivable after more than one year | 29 | €23,629 | €23,524 | -€105 | -0.4% |
| Other amounts receivable | 291 | €23,629 | €23,524 | -€105 | -0.4% |
| Stocks and contracts in progress | 3 | €53,610 | €52,419 | -€1,191 | -2.2% |
| Stocks | 30/36 | €53,610 | €52,419 | -€1,191 | -2.2% |
| Amounts receivable within one year | 40/41 | €981 | €198 | -€782 | -79.8% |
| Trade receivables | 40 | €457 | €167 | -€290 | -63.4% |
| Other amounts receivable | 41 | €524 | €31 | -€492 | -94.0% |
| Cash at bank and in hand | 54/58 | €4,460 | €3,157 | -€1,303 | -29.2% |
| Total equity and liabilities | 10/49 | €126,888 | €118,001 | -€8,887 | -7.0% |
| Equity | 10/15 | €71,404 | €74,188 | +€2,784 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €61,370 | €61,370 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €59,370 | €59,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,558 | -€5,774 | +€2,784 | +32.5% |
| Amounts payable | 17/49 | €55,484 | €43,813 | -€11,671 | -21.0% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €55,484 | €43,113 | -€12,371 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €1,443 | €0 | -€1,443 | -100% |
| Financial debts | 43 | €22,368 | €23,521 | +€1,153 | +5.2% |
| Credit institutions | 430/8 | €22,368 | €23,521 | +€1,153 | +5.2% |
| Trade debts | 44 | €18,493 | €11,870 | -€6,623 | -35.8% |
| Suppliers | 440/4 | €18,493 | €11,870 | -€6,623 | -35.8% |
| Advances received on contracts in progress | 46 | €188 | €0 | -€188 | -100% |
| Taxes, remuneration and social security | 45 | €10,907 | €7,722 | -€3,185 | -29.2% |
| Taxes | 450/3 | €2,295 | €1,429 | -€866 | -37.7% |
| Remuneration and social security | 454/9 | €8,612 | €6,293 | -€2,319 | -26.9% |
| Other amounts payable | 47/48 | €2,086 | €0 | -€2,086 | -100% |
| Accrued charges and deferred income | 492/3 | - | €700 | +€700 | |
| Remuneration, social security and pensions | 62 | €29,833 | €28,318 | -€1,514 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,771 | €5,507 | -€264 | -4.6% |
| Other operating charges | 640/8 | €2,891 | €2,987 | +€96 | +3.3% |
| Gross operating margin | 9900 | €31,859 | €37,378 | +€5,519 | +17.3% |
| Operating profit (loss) | 9901 | -€6,635 | €565 | +€7,201 | |
| Financial income | 75/76B | €234 | €7,027 | +€6,793 | +2,904% |
| Recurring financial income | 75 | €234 | €7,027 | +€6,793 | +2,904% |
| Financial charges | 65/66B | €3,471 | €4,808 | +€1,337 | +38.5% |
| Recurring financial charges | 65 | €3,471 | €4,808 | +€1,337 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,873 | €2,784 | +€12,657 | |
| Profit (loss) for the period | 9904 | -€9,873 | €2,784 | +€12,657 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,873 | €2,784 | +€12,657 |
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 23 October 2026 via checked.be.