Superfit Institut: 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.
Superfit Institut
Largest movements
- Stocks and contracts -€10,450
down €10,450 (-63.3%), from €16,500 to €6,050
- Receivables within one year -€8,744
down €8,744 (-99.4%), from €8,795 to €51
- Tangible fixed assets -€6,169
down €6,169 (-26.1%), from €23,610 to €17,441
of which Other tangible fixed assets: -€3,139
- Cash -€600
down €600 (-17.9%), from €3,345 to €2,745
mainly Net result for the year (-€13,277) and Trade debts (-€7,616)
- Profit (loss) carried forward -€13,277
down €13,277 (-12.6%), from -€105,192 to -€118,469
- Trade debts -€7,616
down €7,616 (-81.9%), from €9,298 to €1,682
- Other debts -€2,707
down €2,707 (-7.1%), from €38,251 to €35,544
- Tax, wage and social debts -€1,939
down €1,939 (-73.7%), from €2,631 to €692
- Gross operating margin -€31,813
down €31,813, from €31,290 to -€522
- Depreciation +€536
up €536 (+6.2%), from €8,633 to €9,169
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 | €54,989 | €29,449 | -€25,539 | -46.4% |
| Fixed assets | 21/28 | €24,810 | €18,641 | -€6,169 | -24.9% |
| Tangible fixed assets | 22/27 | €23,610 | €17,441 | -€6,169 | -26.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,045 | €6,015 | -€3,030 | -33.5% |
| Other tangible fixed assets | 26 | €14,565 | €11,426 | -€3,139 | -21.6% |
| Financial fixed assets | 28 | €1,200 | €1,200 | = | 0.0% |
| Current assets | 29/58 | €30,178 | €10,808 | -€19,370 | -64.2% |
| Stocks and contracts in progress | 3 | €16,500 | €6,050 | -€10,450 | -63.3% |
| Stocks | 30/36 | €16,500 | €6,050 | -€10,450 | -63.3% |
| Amounts receivable within one year | 40/41 | €8,795 | €51 | -€8,744 | -99.4% |
| Trade receivables | 40 | €8,795 | €51 | -€8,744 | -99.4% |
| Cash at bank and in hand | 54/58 | €3,345 | €2,745 | -€600 | -17.9% |
| Deferred charges and accrued income | 490/1 | €1,539 | €1,962 | +€423 | +27.5% |
| Total equity and liabilities | 10/49 | €54,989 | €29,449 | -€25,539 | -46.4% |
| Equity | 10/15 | €4,808 | -€8,469 | -€13,277 | |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,192 | -€118,469 | -€13,277 | -12.6% |
| Amounts payable | 17/49 | €50,180 | €37,918 | -€12,263 | -24.4% |
| Amounts payable within one year | 42/48 | €50,180 | €37,918 | -€12,263 | -24.4% |
| Trade debts | 44 | €9,298 | €1,682 | -€7,616 | -81.9% |
| Suppliers | 440/4 | €9,298 | €1,682 | -€7,616 | -81.9% |
| Taxes, remuneration and social security | 45 | €2,631 | €692 | -€1,939 | -73.7% |
| Taxes | 450/3 | €2,631 | €692 | -€1,939 | -73.7% |
| Other amounts payable | 47/48 | €38,251 | €35,544 | -€2,707 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,633 | €9,169 | +€536 | +6.2% |
| Other operating charges | 640/8 | €3,630 | €3,522 | -€108 | -3.0% |
| Gross operating margin | 9900 | €31,290 | -€522 | -€31,813 | |
| Operating profit (loss) | 9901 | €19,027 | -€13,214 | -€32,241 | |
| Financial income | 75/76B | €1 | €34 | +€34 | +4,940% |
| Recurring financial income | 75 | €1 | €34 | +€34 | +4,940% |
| Financial charges | 65/66B | €221 | €97 | -€123 | -55.8% |
| Recurring financial charges | 65 | €221 | €97 | -€123 | -55.8% |
| Profit (loss) for the period before taxes | 9903 | €18,807 | -€13,277 | -€32,084 | |
| Profit (loss) for the period | 9904 | €18,807 | -€13,277 | -€32,084 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,807 | -€13,277 | -€32,084 |
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 24 October 2026 via checked.be.