Superfecta: what changed
Superfecta
Largest movements
- Tangible fixed assets +€33,527
up €33,527 (+495%), from €6,779 to €40,306
of which Plant, machinery and equipment: +€25,809
- Receivables within one year +€31,149
up €31,149 (+126%), from €24,711 to €55,860
of which Trade receivables: +€29,274
- Intangible fixed assets +€17,397
up €17,397 (+251%), from €6,921 to €24,319
- Deferred charges and accrued income +€17,364
up €17,364 (+2,158%), from €805 to €18,168
- Cash +€5,957
up €5,957 (+86.6%), from €6,879 to €12,835
mainly Net result for the year (+€77,831) and Trade debts (+€24,028)
- Profit (loss) carried forward +€76,922
no longer reported in 2025 (was -€76,922)
- Other debts -€35,799
down €35,799 (-43.0%), from €83,337 to €47,538
- Trade debts +€24,028
up €24,028 (+180%), from €13,323 to €37,351
- Tax, wage and social debts +€17,141
up €17,141 (+76.1%), from €22,524 to €39,665
of which Remuneration and social security: +€9,129
- Debts after one year +€16,196
new in 2025: €16,196
- Gross operating margin +€135,327
up €135,327 (+153%), from €88,344 to €223,672
- Staff costs +€42,258
up €42,258 (+54.3%), from €77,891 to €120,149
- Taxes +€11,656
up €11,656 (+4,314%), from €270 to €11,926
- Depreciation +€3,102
up €3,102 (+37.4%), from €8,299 to €11,401
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,275 | €157,668 | +€105,393 | +202% |
| Fixed assets | 21/28 | €19,881 | €70,805 | +€50,924 | +256% |
| Intangible fixed assets | 21 | €6,921 | €24,319 | +€17,397 | +251% |
| Tangible fixed assets | 22/27 | €6,779 | €40,306 | +€33,527 | +495% |
| Plant, machinery and equipment | 23 | €2,541 | €28,351 | +€25,809 | +1,016% |
| Furniture and vehicles | 24 | €1,711 | €10,696 | +€8,985 | +525% |
| Other tangible fixed assets | 26 | €2,527 | €1,260 | -€1,267 | -50.1% |
| Financial fixed assets | 28 | €6,180 | €6,180 | = | 0.0% |
| Current assets | 29/58 | €32,394 | €86,863 | +€54,469 | +168% |
| Amounts receivable within one year | 40/41 | €24,711 | €55,860 | +€31,149 | +126% |
| Trade receivables | 40 | €24,666 | €53,940 | +€29,274 | +119% |
| Other amounts receivable | 41 | €46 | €1,920 | +€1,875 | +4,117% |
| Cash at bank and in hand | 54/58 | €6,879 | €12,835 | +€5,957 | +86.6% |
| Deferred charges and accrued income | 490/1 | €805 | €18,168 | +€17,364 | +2,158% |
| Total equity and liabilities | 10/49 | €52,275 | €157,668 | +€105,393 | +202% |
| Equity | 10/15 | -€70,722 | €7,109 | +€77,831 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €909 | +€909 | |
| Distributable reserves | 133 | - | €909 | +€909 | |
| Profit (loss) carried forward | 14 | -€76,922 | - | +€76,922 | |
| Amounts payable | 17/49 | €122,997 | €150,560 | +€27,563 | +22.4% |
| Amounts payable after more than one year | 17 | - | €16,196 | +€16,196 | |
| Financial debts | 170/4 | - | €16,196 | +€16,196 | |
| Amounts payable within one year | 42/48 | €119,184 | €134,364 | +€15,179 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,809 | +€9,809 | |
| Trade debts | 44 | €13,323 | €37,351 | +€24,028 | +180% |
| Suppliers | 440/4 | €13,323 | €37,351 | +€24,028 | +180% |
| Taxes, remuneration and social security | 45 | €22,524 | €39,665 | +€17,141 | +76.1% |
| Taxes | 450/3 | €10,090 | €18,102 | +€8,012 | +79.4% |
| Remuneration and social security | 454/9 | €12,435 | €21,564 | +€9,129 | +73.4% |
| Other amounts payable | 47/48 | €83,337 | €47,538 | -€35,799 | -43.0% |
| Accrued charges and deferred income | 492/3 | €3,813 | - | -€3,813 | |
| Non-recurring operating income | 76A | €70 | - | -€70 | |
| Remuneration, social security and pensions | 62 | €77,891 | €120,149 | +€42,258 | +54.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,299 | €11,401 | +€3,102 | +37.4% |
| Other operating charges | 640/8 | €848 | €1,392 | +€544 | +64.2% |
| Non-recurring operating charges | 66A | €1,137 | - | -€1,137 | |
| Gross operating margin | 9900 | €88,344 | €223,672 | +€135,327 | +153% |
| Operating profit (loss) | 9901 | €169 | €90,730 | +€90,561 | +53,590% |
| Financial income | 75/76B | €0 | €1 | +€1 | +460% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +460% |
| Financial charges | 65/66B | €578 | €975 | +€397 | +68.6% |
| Recurring financial charges | 65 | €578 | €975 | +€397 | +68.6% |
| Profit (loss) for the period before taxes | 9903 | -€409 | €89,756 | +€90,165 | |
| Income taxes | 67/77 | €270 | €11,926 | +€11,656 | +4,314% |
| Profit (loss) for the period | 9904 | -€679 | €77,831 | +€78,510 | |
| Profit (loss) for the period to be appropriated | 9905 | -€679 | €77,831 | +€78,510 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.