Superfluid: 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.
Superfluid
Largest movements
- Receivables within one year +€16,726
up €16,726 (+156.6%), from €10,683 to €27,410
of which Trade receivables: +€13,689
- Cash -€6,297
down €6,297 (-9.7%), from €65,237 to €58,941
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€16,726)
- Deferred charges and accrued income +€1,809
up €1,809 (+1058.2%), from €171 to €1,980
- Tangible fixed assets +€1,803
up €1,803 (+21.6%), from €8,338 to €10,141
- Other debts +€30,444
up €30,444 (+145.1%), from €20,981 to €51,425
- Tax, wage and social debts -€15,098
down €15,098 (-70.3%), from €21,487 to €6,389
- Trade debts -€6,591
down €6,591 (-92.6%), from €7,119 to €528
- Profit (loss) carried forward +€4,808
up €4,808 (+14.9%), from €32,321 to €37,129
- Gross operating margin +€13,784
up €13,784 (+23.0%), from €59,932 to €73,715
- Depreciation +€3,288
up €3,288 (+1428.9%), from €230 to €3,518
- Taxes +€2,213
up €2,213 (+17.5%), from €12,634 to €14,847
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 | €84,430 | €98,471 | +€14,041 | +16.6% |
| Fixed assets | 21/28 | €8,338 | €10,141 | +€1,803 | +21.6% |
| Tangible fixed assets | 22/27 | €8,338 | €10,141 | +€1,803 | +21.6% |
| Furniture and vehicles | 24 | €8,338 | €10,141 | +€1,803 | +21.6% |
| Current assets | 29/58 | €76,091 | €88,330 | +€12,238 | +16.1% |
| Amounts receivable within one year | 40/41 | €10,683 | €27,410 | +€16,726 | +156.6% |
| Trade receivables | 40 | €9,567 | €23,256 | +€13,689 | +143.1% |
| Other amounts receivable | 41 | €1,116 | €4,153 | +€3,037 | +272.0% |
| Cash at bank and in hand | 54/58 | €65,237 | €58,941 | -€6,297 | -9.7% |
| Deferred charges and accrued income | 490/1 | €171 | €1,980 | +€1,809 | +1058.2% |
| Total equity and liabilities | 10/49 | €84,430 | €98,471 | +€14,041 | +16.6% |
| Equity | 10/15 | €33,321 | €38,129 | +€4,808 | +14.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,321 | €37,129 | +€4,808 | +14.9% |
| Amounts payable | 17/49 | €51,109 | €60,342 | +€9,233 | +18.1% |
| Amounts payable within one year | 42/48 | €49,587 | €58,342 | +€8,755 | +17.7% |
| Trade debts | 44 | €7,119 | €528 | -€6,591 | -92.6% |
| Suppliers | 440/4 | €7,119 | €528 | -€6,591 | -92.6% |
| Taxes, remuneration and social security | 45 | €21,487 | €6,389 | -€15,098 | -70.3% |
| Taxes | 450/3 | €21,487 | €6,389 | -€15,098 | -70.3% |
| Other amounts payable | 47/48 | €20,981 | €51,425 | +€30,444 | +145.1% |
| Accrued charges and deferred income | 492/3 | €1,522 | €2,000 | +€478 | +31.4% |
| Non-recurring operating income | 76A | €48 | €0 | -€48 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €3,518 | +€3,288 | +1428.9% |
| Other operating charges | 640/8 | €598 | €399 | -€199 | -33.3% |
| Gross operating margin | 9900 | €59,932 | €73,715 | +€13,784 | +23.0% |
| Operating profit (loss) | 9901 | €59,103 | €69,798 | +€10,695 | +18.1% |
| Financial charges | 65/66B | €149 | €143 | -€6 | -3.9% |
| Recurring financial charges | 65 | €149 | €143 | -€6 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €58,954 | €69,655 | +€10,701 | +18.2% |
| Income taxes | 67/77 | €12,634 | €14,847 | +€2,213 | +17.5% |
| Profit (loss) for the period | 9904 | €46,321 | €54,808 | +€8,488 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,321 | €54,808 | +€8,488 | +18.3% |
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 7 October 2026 via checked.be.