SUPERETTE RONSE: 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 RONSE
Largest movements
- Receivables within one year +€316,506
up €316,506 (+484%), from €65,363 to €381,870
of which Trade receivables: +€263,319
- Cash +€285,987
up €285,987 (+37.0%), from €773,494 to €1.1m
mainly Net result for the year (+€437,739) and Deferred charges and accrued income (+€237,784)
- Deferred charges and accrued income -€237,784
down €237,784 (-99.1%), from €240,053 to €2,269
- Tangible fixed assets +€86,377
up €86,377 (+13.3%), from €651,082 to €737,459
of which Plant, machinery and equipment: +€93,322
- Intangible fixed assets -€50,000
down €50,000 (-11.3%), from €442,623 to €392,623
- Reserves +€437,739
up €437,739 (+726%), from €60,281 to €498,020
- Tax, wage and social debts +€156,053
up €156,053 (+31.6%), from €493,569 to €649,622
of which Taxes: +€162,273
- Trade debts -€131,964
down €131,964 (-6.4%), from €2.1m to €1.9m
- Debts after one year -€54,947
down €54,947 (-18.8%), from €292,247 to €237,300
- Goods and materials -€2.7m
down €2.7m (-11.2%), from €23.9m to €21.3m
of which Purchases: -€2.8m
- Turnover -€1.6m
down €1.6m (-5.6%), from €29.0m to €27.4m
- Other operating income -€854,860
down €854,860 (-67.3%), from €1.3m to €416,182
- Staff costs -€420,769
down €420,769 (-11.2%), from €3.8m to €3.3m
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 | €3,077,545 | €3,485,432 | +€407,887 | +13.3% |
| Fixed assets | 21/28 | €1,093,705 | €1,130,082 | +€36,377 | +3.3% |
| Intangible fixed assets | 21 | €442,623 | €392,623 | -€50,000 | -11.3% |
| Tangible fixed assets | 22/27 | €651,082 | €737,459 | +€86,377 | +13.3% |
| Land and buildings | 22 | €235,000 | €235,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €393,265 | €486,587 | +€93,322 | +23.7% |
| Furniture and vehicles | 24 | €21,509 | €14,875 | -€6,634 | -30.8% |
| Other tangible fixed assets | 26 | €1,308 | €997 | -€311 | -23.8% |
| Current assets | 29/58 | €1,983,840 | €2,355,350 | +€371,510 | +18.7% |
| Stocks and contracts in progress | 3 | €904,930 | €911,730 | +€6,801 | +0.8% |
| Stocks | 30/36 | €904,930 | €911,730 | +€6,801 | +0.8% |
| Goods purchased for resale | 34 | €904,930 | €911,730 | +€6,801 | +0.8% |
| Amounts receivable within one year | 40/41 | €65,363 | €381,870 | +€316,506 | +484% |
| Trade receivables | 40 | €23,971 | €287,290 | +€263,319 | +1,098% |
| Other amounts receivable | 41 | €41,392 | €94,579 | +€53,187 | +128% |
| Cash at bank and in hand | 54/58 | €773,494 | €1,059,481 | +€285,987 | +37.0% |
| Deferred charges and accrued income | 490/1 | €240,053 | €2,269 | -€237,784 | -99.1% |
| Total equity and liabilities | 10/49 | €3,077,545 | €3,485,432 | +€407,887 | +13.3% |
| Equity | 10/15 | €160,281 | €598,020 | +€437,739 | +273% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €60,281 | €498,020 | +€437,739 | +726% |
| Distributable reserves | 133 | €60,281 | €498,020 | +€437,739 | +726% |
| Amounts payable | 17/49 | €2,917,264 | €2,887,412 | -€29,853 | -1.0% |
| Amounts payable after more than one year | 17 | €292,247 | €237,300 | -€54,947 | -18.8% |
| Financial debts | 170/4 | €292,247 | €237,300 | -€54,947 | -18.8% |
| Credit institutions | 173 | €292,247 | €237,300 | -€54,947 | -18.8% |
| Amounts payable within one year | 42/48 | €2,623,901 | €2,650,111 | +€26,211 | +1.0% |
| Current portion of amounts payable after more than one year | 42 | €52,825 | €54,947 | +€2,122 | +4.0% |
| Trade debts | 44 | €2,077,507 | €1,945,543 | -€131,964 | -6.4% |
| Suppliers | 440/4 | €2,077,507 | €1,945,543 | -€131,964 | -6.4% |
| Taxes, remuneration and social security | 45 | €493,569 | €649,622 | +€156,053 | +31.6% |
| Taxes | 450/3 | €61,245 | €223,518 | +€162,273 | +265% |
| Remuneration and social security | 454/9 | €432,324 | €426,104 | -€6,220 | -1.4% |
| Accrued charges and deferred income | 492/3 | €1,117 | €0 | -€1,117 | -100% |
| Operating income | 70/76A | €30,293,989 | €27,815,553 | -€2.5m | -8.2% |
| Turnover | 70 | €29,022,946 | €27,399,370 | -€1.6m | -5.6% |
| Other operating income | 74 | €1,271,043 | €416,182 | -€854,860 | -67.3% |
| Operating charges | 60/66A | €30,183,139 | €27,188,592 | -€3.0m | -9.9% |
| Goods for resale, raw materials and consumables | 60 | €23,939,100 | €21,269,369 | -€2.7m | -11.2% |
| Purchases | 600/8 | €24,123,645 | €21,276,169 | -€2.8m | -11.8% |
| Change in stocks: decrease (increase) | 609 | -€184,545 | -€6,801 | +€177,744 | +96.3% |
| Services and other goods | 61 | €2,354,334 | €2,409,136 | +€54,802 | +2.3% |
| Remuneration, social security and pensions | 62 | €3,751,477 | €3,330,707 | -€420,769 | -11.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,110 | €152,760 | +€16,650 | +12.2% |
| Other operating charges | 640/8 | €2,118 | €26,620 | +€24,503 | +1,157% |
| Operating profit (loss) | 9901 | €110,850 | €626,960 | +€516,110 | +466% |
| Financial income | 75/76B | €3,617 | €4,195 | +€578 | +16.0% |
| Recurring financial income | 75 | €3,617 | €4,195 | +€578 | +16.0% |
| Income from current assets | 751 | €3,613 | €152 | -€3,461 | -95.8% |
| Other financial income | 752/9 | €4 | €4,043 | +€4,039 | +106,574% |
| Financial charges | 65/66B | €32,740 | €17,361 | -€15,379 | -47.0% |
| Recurring financial charges | 65 | €32,740 | €17,361 | -€15,379 | -47.0% |
| Debt charges | 650 | €26,375 | €13,640 | -€12,735 | -48.3% |
| Other financial charges | 652/9 | €6,365 | €3,722 | -€2,644 | -41.5% |
| Profit (loss) for the period before taxes | 9903 | €81,727 | €613,794 | +€532,067 | +651% |
| Income taxes | 67/77 | €21,447 | €176,055 | +€154,608 | +721% |
| Taxes | 670/3 | €21,447 | €176,055 | +€154,608 | +721% |
| Profit (loss) for the period | 9904 | €60,281 | €437,739 | +€377,459 | +626% |
| Profit (loss) for the period to be appropriated | 9905 | €60,281 | €437,739 | +€377,459 | +626% |
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 14 October 2026 via checked.be.