SUPERFANDANGO: 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.
SUPERFANDANGO
Largest movements
- Cash -€19,215
down €19,215 (-83.1%), from €23,125 to €3,910
mainly Net result for the year (-€94,374) and Receivables within one year (-€4,701)
- Tangible fixed assets -€11,495
down €11,495 (-47.0%), from €24,470 to €12,975
of which Furniture and vehicles: -€8,738
- Receivables within one year +€4,701
up €4,701 (+51.5%), from €9,136 to €13,837
of which Trade receivables: +€8,134
- Intangible fixed assets +€1,884
new in 2025: €1,884
- Profit (loss) carried forward -€94,374
down €94,374 (-119.0%), from -€79,284 to -€173,658
- Other debts +€61,825
up €61,825, from €0 to €61,825
- Trade debts +€8,282
up €8,282 (+1325.7%), from €625 to €8,907
- Short-term financial debts +€2,038
up €2,038 (+286.5%), from €711 to €2,750
- Tax, wage and social debts -€1,673
down €1,673 (-28.5%), from €5,863 to €4,191
of which Taxes: -€3,923
- Gross operating margin -€15,508
down €15,508 (-23.9%), from -€64,991 to -€80,499
- Financial charges -€826
down €826 (-78.8%), from €1,049 to €223
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 | €59,658 | €35,576 | -€24,082 | -40.4% |
| Fixed assets | 21/28 | €25,070 | €15,459 | -€9,611 | -38.3% |
| Intangible fixed assets | 21 | - | €1,884 | +€1,884 | |
| Tangible fixed assets | 22/27 | €24,470 | €12,975 | -€11,495 | -47.0% |
| Plant, machinery and equipment | 23 | €6,851 | €4,094 | -€2,757 | -40.2% |
| Furniture and vehicles | 24 | €17,619 | €8,881 | -€8,738 | -49.6% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €34,589 | €20,118 | -€14,471 | -41.8% |
| Amounts receivable within one year | 40/41 | €9,136 | €13,837 | +€4,701 | +51.5% |
| Trade receivables | 40 | €0 | €8,134 | +€8,134 | |
| Other amounts receivable | 41 | €9,136 | €5,703 | -€3,433 | -37.6% |
| Cash at bank and in hand | 54/58 | €23,125 | €3,910 | -€19,215 | -83.1% |
| Deferred charges and accrued income | 490/1 | €2,328 | €2,370 | +€43 | +1.8% |
| Total equity and liabilities | 10/49 | €59,658 | €35,576 | -€24,082 | -40.4% |
| Equity | 10/15 | €52,278 | -€42,096 | -€94,374 | |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €119,165 | €119,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €117,305 | €117,305 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,284 | -€173,658 | -€94,374 | -119.0% |
| Amounts payable | 17/49 | €7,381 | €77,673 | +€70,292 | +952.4% |
| Amounts payable within one year | 42/48 | €7,200 | €77,673 | +€70,473 | +978.8% |
| Financial debts | 43 | €711 | €2,750 | +€2,038 | +286.5% |
| Credit institutions | 430/8 | €711 | €2,750 | +€2,038 | +286.5% |
| Trade debts | 44 | €625 | €8,907 | +€8,282 | +1325.7% |
| Suppliers | 440/4 | €625 | €8,907 | +€8,282 | +1325.7% |
| Taxes, remuneration and social security | 45 | €5,863 | €4,191 | -€1,673 | -28.5% |
| Taxes | 450/3 | €4,063 | €141 | -€3,923 | -96.5% |
| Remuneration and social security | 454/9 | €1,800 | €4,050 | +€2,250 | +125.0% |
| Other amounts payable | 47/48 | €0 | €61,825 | +€61,825 | |
| Accrued charges and deferred income | 492/3 | €181 | €0 | -€181 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,981 | €13,046 | +€65 | +0.5% |
| Other operating charges | 640/8 | €501 | €465 | -€36 | -7.1% |
| Gross operating margin | 9900 | -€64,991 | -€80,499 | -€15,508 | -23.9% |
| Operating profit (loss) | 9901 | -€78,473 | -€94,011 | -€15,538 | -19.8% |
| Financial income | 75/76B | €384 | €0 | -€384 | -100.0% |
| Recurring financial income | 75 | €384 | €0 | -€384 | -100.0% |
| Financial charges | 65/66B | €1,049 | €223 | -€826 | -78.8% |
| Recurring financial charges | 65 | €1,049 | €223 | -€826 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | -€79,138 | -€94,233 | -€15,095 | -19.1% |
| Income taxes | 67/77 | €146 | €141 | -€5 | -3.5% |
| Profit (loss) for the period | 9904 | -€79,284 | -€94,374 | -€15,090 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€79,284 | -€94,374 | -€15,090 | -19.0% |
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 3 October 2026 via checked.be.