SUPERFLO: 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.
SUPERFLO
Largest movements
- Cash +€22,651
up €22,651 (+259.1%), from €8,743 to €31,394
mainly Trade debts (+€26,509) and Tax, wage and social debts (+€3,201)
- Receivables within one year +€5,199
up €5,199 (+36.1%), from €14,404 to €19,603
of which Trade receivables: +€5,077
- Deferred charges and accrued income +€4,650
up €4,650 (+755.8%), from €615 to €5,265
- Stocks and contracts -€3,159
down €3,159 (-9.1%), from €34,678 to €31,519
- Tangible fixed assets -€1,378
down €1,378 (-12.8%), from €10,774 to €9,396
of which Other tangible fixed assets: -€891
- Trade debts +€26,509
up €26,509 (+55.4%), from €47,822 to €74,331
- Tax, wage and social debts +€3,201
up €3,201 (+16.0%), from €20,029 to €23,230
of which Taxes: +€7,726
- Other debts -€1,923
down €1,923 (-6.0%), from €31,877 to €29,954
- Staff costs -€7,602
down €7,602 (-81.5%), from €9,328 to €1,726
- Gross operating margin -€6,263
down €6,263 (-41.9%), from €14,962 to €8,699
- Other operating charges +€3,261
up €3,261 (+615.5%), from €530 to €3,791
- Depreciation -€2,616
down €2,616 (-65.5%), from €3,994 to €1,378
- Taxes +€1,747
up €1,747 (+119.1%), from €1,466 to €3,213
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 | €69,349 | €97,311 | +€27,962 | +40.3% |
| Fixed assets | 21/28 | €10,909 | €9,531 | -€1,378 | -12.6% |
| Tangible fixed assets | 22/27 | €10,774 | €9,396 | -€1,378 | -12.8% |
| Furniture and vehicles | 24 | €2,990 | €2,503 | -€488 | -16.3% |
| Other tangible fixed assets | 26 | €7,784 | €6,893 | -€891 | -11.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €58,440 | €87,781 | +€29,340 | +50.2% |
| Stocks and contracts in progress | 3 | €34,678 | €31,519 | -€3,159 | -9.1% |
| Stocks | 30/36 | €34,678 | €31,519 | -€3,159 | -9.1% |
| Amounts receivable within one year | 40/41 | €14,404 | €19,603 | +€5,199 | +36.1% |
| Trade receivables | 40 | €14,348 | €19,425 | +€5,077 | +35.4% |
| Other amounts receivable | 41 | €56 | €178 | +€121 | +215.2% |
| Cash at bank and in hand | 54/58 | €8,743 | €31,394 | +€22,651 | +259.1% |
| Deferred charges and accrued income | 490/1 | €615 | €5,265 | +€4,650 | +755.8% |
| Total equity and liabilities | 10/49 | €69,349 | €97,311 | +€27,962 | +40.3% |
| Equity | 10/15 | -€30,967 | -€30,604 | +€363 | +1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,046 | €2,046 | = | 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% |
| Tax-exempt reserves | 132 | €186 | €186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,213 | -€38,850 | +€363 | +0.9% |
| Amounts payable | 17/49 | €100,316 | €127,915 | +€27,599 | +27.5% |
| Amounts payable within one year | 42/48 | €100,316 | €127,915 | +€27,599 | +27.5% |
| Financial debts | 43 | €588 | €400 | -€188 | -32.0% |
| Credit institutions | 430/8 | €588 | €400 | -€188 | -32.0% |
| Trade debts | 44 | €47,822 | €74,331 | +€26,509 | +55.4% |
| Suppliers | 440/4 | €47,822 | €74,331 | +€26,509 | +55.4% |
| Taxes, remuneration and social security | 45 | €20,029 | €23,230 | +€3,201 | +16.0% |
| Taxes | 450/3 | €13,214 | €20,941 | +€7,726 | +58.5% |
| Remuneration and social security | 454/9 | €6,814 | €2,289 | -€4,525 | -66.4% |
| Other amounts payable | 47/48 | €31,877 | €29,954 | -€1,923 | -6.0% |
| Remuneration, social security and pensions | 62 | €9,328 | €1,726 | -€7,602 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,994 | €1,378 | -€2,616 | -65.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€8,704 | -€8,043 | +€661 | +7.6% |
| Other operating charges | 640/8 | €530 | €3,791 | +€3,261 | +615.5% |
| Non-recurring operating charges | 66A | - | €800 | +€800 | |
| Gross operating margin | 9900 | €14,962 | €8,699 | -€6,263 | -41.9% |
| Operating profit (loss) | 9901 | €9,813 | €9,047 | -€767 | -7.8% |
| Financial income | 75/76B | €505 | €11 | -€494 | -97.8% |
| Recurring financial income | 75 | €505 | €11 | -€494 | -97.8% |
| Financial charges | 65/66B | €3,936 | €5,482 | +€1,546 | +39.3% |
| Recurring financial charges | 65 | €3,936 | €5,482 | +€1,546 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €6,383 | €3,576 | -€2,806 | -44.0% |
| Income taxes | 67/77 | €1,466 | €3,213 | +€1,747 | +119.1% |
| Profit (loss) for the period | 9904 | €4,916 | €363 | -€4,553 | -92.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,916 | €363 | -€4,553 | -92.6% |
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 4 October 2026 via checked.be.