Superfine: 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.
Superfine
Largest movements
- Tangible fixed assets +€6,414
new in 2024: €6,414
- Cash -€3,143
down €3,143 (-33.5%), from €9,391 to €6,248
mainly Investment in fixed assets (net) (-€8,423) and Net result for the year (-€7,344)
- Receivables within one year -€3,037
down €3,037 (-21.0%), from €14,475 to €11,438
of which Trade receivables: -€2,944
- Deferred charges and accrued income -€602
down €602 (-62.3%), from €968 to €365
- Profit (loss) carried forward -€7,344
down €7,344 (-79.9%), from -€9,192 to -€16,536
- Other debts +€6,517
up €6,517 (+38.6%), from €16,876 to €23,393
- Tax, wage and social debts +€933
up €933 (+139%), from €673 to €1,606
- Trade debts -€450
down €450 (-8.9%), from €5,038 to €4,588
- Gross operating margin -€6,378
down €6,378, from €2,808 to -€3,571
- Depreciation +€1,811
up €1,811 (+913%), from €198 to €2,009
- Financial charges -€249
down €249 (-52.7%), from €473 to €224
- Other operating charges +€244
up €244 (+24.8%), from €982 to €1,226
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €24,834 | €24,466 | -€369 | -1.5% |
| Fixed assets | 21/28 | - | €6,414 | +€6,414 | |
| Tangible fixed assets | 22/27 | - | €6,414 | +€6,414 | |
| Furniture and vehicles | 24 | - | €6,414 | +€6,414 | |
| Current assets | 29/58 | €24,834 | €18,052 | -€6,783 | -27.3% |
| Amounts receivable within one year | 40/41 | €14,475 | €11,438 | -€3,037 | -21.0% |
| Trade receivables | 40 | €14,382 | €11,438 | -€2,944 | -20.5% |
| Other amounts receivable | 41 | €93 | - | -€93 | |
| Cash at bank and in hand | 54/58 | €9,391 | €6,248 | -€3,143 | -33.5% |
| Deferred charges and accrued income | 490/1 | €968 | €365 | -€602 | -62.3% |
| Total equity and liabilities | 10/49 | €24,834 | €24,466 | -€369 | -1.5% |
| Equity | 10/15 | €2,211 | -€5,133 | -€7,344 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,203 | €5,203 | = | 0.0% |
| 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 | €3,343 | €3,343 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,192 | -€16,536 | -€7,344 | -79.9% |
| Amounts payable | 17/49 | €22,623 | €29,599 | +€6,975 | +30.8% |
| Amounts payable within one year | 42/48 | €22,587 | €29,587 | +€7,000 | +31.0% |
| Trade debts | 44 | €5,038 | €4,588 | -€450 | -8.9% |
| Suppliers | 440/4 | €5,038 | €4,588 | -€450 | -8.9% |
| Taxes, remuneration and social security | 45 | €673 | €1,606 | +€933 | +139% |
| Taxes | 450/3 | €673 | €1,606 | +€933 | +139% |
| Other amounts payable | 47/48 | €16,876 | €23,393 | +€6,517 | +38.6% |
| Accrued charges and deferred income | 492/3 | €37 | €12 | -€25 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €2,009 | +€1,811 | +913% |
| Other operating charges | 640/8 | €982 | €1,226 | +€244 | +24.8% |
| Gross operating margin | 9900 | €2,808 | -€3,571 | -€6,378 | |
| Operating profit (loss) | 9901 | €1,627 | -€6,806 | -€8,433 | |
| Financial income | 75/76B | €17 | - | -€17 | |
| Recurring financial income | 75 | €17 | - | -€17 | |
| Financial charges | 65/66B | €473 | €224 | -€249 | -52.7% |
| Recurring financial charges | 65 | €473 | €224 | -€249 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €1,172 | -€7,030 | -€8,201 | |
| Income taxes | 67/77 | €307 | €314 | +€7 | +2.3% |
| Profit (loss) for the period | 9904 | €864 | -€7,344 | -€8,208 | |
| Profit (loss) for the period to be appropriated | 9905 | €864 | -€7,344 | -€8,208 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.