Superfit: 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.
Superfit
Largest movements
- Tangible fixed assets -€2,393
down €2,393 (-3.2%), from €75,440 to €73,047
of which Furniture and vehicles: -€2,023
- Deferred charges and accrued income +€2,243
up €2,243 (+7.9%), from €28,508 to €30,751
- Debts after one year -€12,774
down €12,774 (-14.4%), from €88,989 to €76,215
of which Financial debts: -€12,774
- Trade debts +€10,304
up €10,304 (+36.0%), from €28,632 to €38,936
- Profit (loss) carried forward -€7,190
down €7,190 (-32.9%), from -€21,869 to -€29,059
- Other debts +€5,738
up €5,738 (+968.9%), from €592 to €6,330
- Tax, wage and social debts +€4,292
up €4,292 (+69.0%), from €6,225 to €10,517
- Gross operating margin +€17,259
up €17,259 (+1433.3%), from €1,204 to €18,463
- Staff costs +€8,392
new in 2025: €8,392
- Financial charges -€2,093
down €2,093 (-39.1%), from €5,358 to €3,265
- Depreciation -€2,048
down €2,048 (-15.6%), from €13,094 to €11,046
- Other operating charges -€1,889
down €1,889 (-40.9%), from €4,622 to €2,733
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 | €116,632 | €117,713 | +€1,081 | +0.9% |
| Fixed assets | 21/28 | €79,950 | €77,557 | -€2,393 | -3.0% |
| Intangible fixed assets | 21 | €244 | €244 | = | 0.0% |
| Tangible fixed assets | 22/27 | €75,440 | €73,047 | -€2,393 | -3.2% |
| Furniture and vehicles | 24 | €4,817 | €2,794 | -€2,023 | -42.0% |
| Other tangible fixed assets | 26 | €70,623 | €70,254 | -€369 | -0.5% |
| Financial fixed assets | 28 | €4,266 | €4,266 | = | 0.0% |
| Current assets | 29/58 | €36,682 | €40,155 | +€3,473 | +9.5% |
| Stocks and contracts in progress | 3 | - | €500 | +€500 | |
| Stocks | 30/36 | - | €500 | +€500 | |
| Amounts receivable within one year | 40/41 | €2,113 | €2,841 | +€727 | +34.4% |
| Trade receivables | 40 | €668 | €2,328 | +€1,660 | +248.7% |
| Other amounts receivable | 41 | €1,446 | €513 | -€933 | -64.5% |
| Cash at bank and in hand | 54/58 | €6,061 | €6,064 | +€3 | +0.1% |
| Deferred charges and accrued income | 490/1 | €28,508 | €30,751 | +€2,243 | +7.9% |
| Total equity and liabilities | 10/49 | €116,632 | €117,713 | +€1,081 | +0.9% |
| Equity | 10/15 | -€19,869 | -€27,059 | -€7,190 | -36.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,869 | -€29,059 | -€7,190 | -32.9% |
| Amounts payable | 17/49 | €136,501 | €144,772 | +€8,270 | +6.1% |
| Amounts payable after more than one year | 17 | €88,989 | €76,215 | -€12,774 | -14.4% |
| Financial debts | 170/4 | €31,989 | €19,215 | -€12,774 | -39.9% |
| Other amounts payable | 178/9 | €57,000 | €57,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €47,513 | €68,557 | +€21,044 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €12,063 | €12,774 | +€711 | +5.9% |
| Trade debts | 44 | €28,632 | €38,936 | +€10,304 | +36.0% |
| Suppliers | 440/4 | €28,632 | €38,936 | +€10,304 | +36.0% |
| Taxes, remuneration and social security | 45 | €6,225 | €10,517 | +€4,292 | +69.0% |
| Remuneration and social security | 454/9 | €6,225 | €10,517 | +€4,292 | +69.0% |
| Other amounts payable | 47/48 | €592 | €6,330 | +€5,738 | +968.9% |
| Remuneration, social security and pensions | 62 | - | €8,392 | +€8,392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,094 | €11,046 | -€2,048 | -15.6% |
| Other operating charges | 640/8 | €4,622 | €2,733 | -€1,889 | -40.9% |
| Non-recurring operating charges | 66A | - | €218 | +€218 | |
| Gross operating margin | 9900 | €1,204 | €18,463 | +€17,259 | +1433.3% |
| Operating profit (loss) | 9901 | -€16,511 | -€3,925 | +€12,587 | +76.2% |
| Financial charges | 65/66B | €5,358 | €3,265 | -€2,093 | -39.1% |
| Recurring financial charges | 65 | €5,358 | €3,265 | -€2,093 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,869 | -€7,190 | +€14,680 | +67.1% |
| Profit (loss) for the period | 9904 | -€21,869 | -€7,190 | +€14,680 | +67.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,869 | -€7,190 | +€14,680 | +67.1% |
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 6 October 2026 via checked.be.