SUPERETTE H & D: 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 H & D
Largest movements
- Cash +€17,483
up €17,483 (+28.5%), from €61,239 to €78,722
mainly Other debts (+€21,655) and Depreciation (+€12,560)
- Tangible fixed assets -€7,751
down €7,751 (-8.7%), from €89,171 to €81,420
of which Land and buildings: -€7,170
- Receivables within one year +€2,106
up €2,106 (+174%), from €1,213 to €3,319
of which Other amounts receivable: +€2,114
- Other debts +€21,655
up €21,655 (+358%), from €6,052 to €27,707
- Reserves -€8,435
down €8,435 (-8.5%), from €99,810 to €91,374
of which Distributable reserves: -€8,435
- Trade debts +€3,347
up €3,347 (+762%), from €439 to €3,786
- Profit (loss) carried forward -€3,000
down €3,000 (-6.0%), from €49,899 to €46,899
- Gross operating margin -€5,710
down €5,710 (-14.1%), from €40,406 to €34,696
- Depreciation -€3,680
down €3,680 (-22.7%), from €16,240 to €12,560
- Other operating charges +€2,879
up €2,879 (+326%), from €884 to €3,763
- Taxes -€1,265
down €1,265 (-18.3%), from €6,932 to €5,666
- Staff costs -€1,240
down €1,240 (-100%), from €1,240 to €0
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 | €168,641 | €179,642 | +€11,001 | +6.5% |
| Fixed assets | 21/28 | €89,171 | €81,420 | -€7,751 | -8.7% |
| Tangible fixed assets | 22/27 | €89,171 | €81,420 | -€7,751 | -8.7% |
| Land and buildings | 22 | €72,383 | €65,213 | -€7,170 | -9.9% |
| Plant, machinery and equipment | 23 | €13,916 | €14,913 | +€996 | +7.2% |
| Furniture and vehicles | 24 | €1,652 | €1,295 | -€357 | -21.6% |
| Leasing and similar rights | 25 | €1,221 | €0 | -€1,221 | -100% |
| Current assets | 29/58 | €79,469 | €98,222 | +€18,753 | +23.6% |
| Stocks and contracts in progress | 3 | €16,168 | €16,156 | -€13 | -0.1% |
| Stocks | 30/36 | €16,168 | €16,156 | -€13 | -0.1% |
| Amounts receivable within one year | 40/41 | €1,213 | €3,319 | +€2,106 | +174% |
| Trade receivables | 40 | €450 | €442 | -€8 | -1.8% |
| Other amounts receivable | 41 | €763 | €2,877 | +€2,114 | +277% |
| Cash at bank and in hand | 54/58 | €61,239 | €78,722 | +€17,483 | +28.5% |
| Deferred charges and accrued income | 490/1 | €849 | €25 | -€824 | -97.1% |
| Total equity and liabilities | 10/49 | €168,641 | €179,642 | +€11,001 | +6.5% |
| Equity | 10/15 | €155,909 | €144,473 | -€11,435 | -7.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,810 | €91,374 | -€8,435 | -8.5% |
| 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 | €97,950 | €89,514 | -€8,435 | -8.6% |
| Profit (loss) carried forward | 14 | €49,899 | €46,899 | -€3,000 | -6.0% |
| Amounts payable | 17/49 | €12,732 | €35,169 | +€22,437 | +176% |
| Amounts payable after more than one year | 17 | €1,001 | €0 | -€1,001 | -100% |
| Financial debts | 170/4 | €1,001 | €0 | -€1,001 | -100% |
| Amounts payable within one year | 42/48 | €11,731 | €35,169 | +€23,438 | +200% |
| Current portion of amounts payable after more than one year | 42 | €4,686 | €2,902 | -€1,784 | -38.1% |
| Trade debts | 44 | €439 | €3,786 | +€3,347 | +762% |
| Suppliers | 440/4 | €439 | €3,786 | +€3,347 | +762% |
| Taxes, remuneration and social security | 45 | €554 | €774 | +€220 | +39.7% |
| Taxes | 450/3 | €21 | €241 | +€220 | +1,048% |
| Remuneration and social security | 454/9 | €533 | €533 | = | 0.0% |
| Other amounts payable | 47/48 | €6,052 | €27,707 | +€21,655 | +358% |
| Remuneration, social security and pensions | 62 | €1,240 | €0 | -€1,240 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,240 | €12,560 | -€3,680 | -22.7% |
| Other operating charges | 640/8 | €884 | €3,763 | +€2,879 | +326% |
| Gross operating margin | 9900 | €40,406 | €34,696 | -€5,710 | -14.1% |
| Operating profit (loss) | 9901 | €22,041 | €18,372 | -€3,668 | -16.6% |
| Financial income | 75/76B | €19 | €23 | +€4 | +18.7% |
| Recurring financial income | 75 | €19 | €23 | +€4 | +18.7% |
| Financial charges | 65/66B | €537 | €1,021 | +€484 | +90.1% |
| Recurring financial charges | 65 | €537 | €1,021 | +€484 | +90.1% |
| Profit (loss) for the period before taxes | 9903 | €21,523 | €17,374 | -€4,149 | -19.3% |
| Income taxes | 67/77 | €6,932 | €5,666 | -€1,265 | -18.3% |
| Profit (loss) for the period | 9904 | €14,591 | €11,708 | -€2,884 | -19.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,591 | €11,708 | -€2,884 | -19.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.