SUPERIOR ICT: 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.
SUPERIOR ICT
Largest movements
- Tangible fixed assets +€72,490
up €72,490 (+388%), from €18,666 to €91,156
of which Furniture and vehicles: +€74,673
- Receivables within one year +€47,885
up €47,885 (+43.2%), from €110,854 to €158,739
- Cash -€15,610
down €15,610 (-39.3%), from €39,750 to €24,140
mainly Investment in fixed assets (net) (-€90,616) and Receivables within one year (-€47,885)
- Debts after one year +€32,403
up €32,403 (+124%), from €26,160 to €58,563
- Reserves +€31,139
up €31,139 (+37.0%), from €84,114 to €115,253
of which Distributable reserves: +€31,139
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€10,551
up €10,551 (+56.5%), from €18,669 to €29,220
- Current portion of long-term debt +€10,535
up €10,535 (+61.3%), from €17,180 to €27,715
- Gross operating margin +€30,840
up €30,840 (+61.5%), from €50,143 to €80,983
- Depreciation +€13,885
up €13,885 (+327%), from €4,241 to €18,126
- Taxes -€3,903
down €3,903 (-30.3%), from €12,894 to €8,990
- Financial charges +€1,896
up €1,896 (+210%), from €904 to €2,800
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 | €169,270 | €274,035 | +€104,765 | +61.9% |
| Fixed assets | 21/28 | €18,666 | €91,156 | +€72,490 | +388% |
| Tangible fixed assets | 22/27 | €18,666 | €91,156 | +€72,490 | +388% |
| Plant, machinery and equipment | 23 | €6,393 | €4,210 | -€2,183 | -34.1% |
| Furniture and vehicles | 24 | €12,273 | €86,946 | +€74,673 | +608% |
| Current assets | 29/58 | €150,604 | €182,879 | +€32,275 | +21.4% |
| Amounts receivable within one year | 40/41 | €110,854 | €158,739 | +€47,885 | +43.2% |
| Other amounts receivable | 41 | €110,854 | €158,739 | +€47,885 | +43.2% |
| Cash at bank and in hand | 54/58 | €39,750 | €24,140 | -€15,610 | -39.3% |
| Total equity and liabilities | 10/49 | €169,270 | €274,035 | +€104,765 | +61.9% |
| Equity | 10/15 | €106,614 | €137,753 | +€31,139 | +29.2% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €84,114 | €115,253 | +€31,139 | +37.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,250 | €2,250 | = | 0.0% |
| Distributable reserves | 133 | €81,864 | €113,003 | +€31,139 | +38.0% |
| Amounts payable | 17/49 | €62,656 | €136,282 | +€73,626 | +118% |
| Amounts payable after more than one year | 17 | €26,160 | €58,563 | +€32,403 | +124% |
| Financial debts | 170/4 | €26,160 | €58,563 | +€32,403 | +124% |
| Amounts payable within one year | 42/48 | €36,496 | €77,719 | +€41,223 | +113% |
| Current portion of amounts payable after more than one year | 42 | €17,180 | €27,715 | +€10,535 | +61.3% |
| Trade debts | 44 | €646 | €783 | +€136 | +21.1% |
| Suppliers | 440/4 | €646 | €783 | +€136 | +21.1% |
| Taxes, remuneration and social security | 45 | €18,669 | €29,220 | +€10,551 | +56.5% |
| Taxes | 450/3 | €18,669 | €29,220 | +€10,551 | +56.5% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,241 | €18,126 | +€13,885 | +327% |
| Other operating charges | 640/8 | €384 | €69 | -€315 | -82.0% |
| Gross operating margin | 9900 | €50,143 | €80,983 | +€30,840 | +61.5% |
| Operating profit (loss) | 9901 | €45,518 | €62,789 | +€17,271 | +37.9% |
| Financial income | 75/76B | €75 | €141 | +€65 | +86.6% |
| Recurring financial income | 75 | €75 | €141 | +€65 | +86.6% |
| Financial charges | 65/66B | €904 | €2,800 | +€1,896 | +210% |
| Recurring financial charges | 65 | €904 | €2,800 | +€1,896 | +210% |
| Profit (loss) for the period before taxes | 9903 | €44,690 | €60,129 | +€15,440 | +34.5% |
| Income taxes | 67/77 | €12,894 | €8,990 | -€3,903 | -30.3% |
| Profit (loss) for the period | 9904 | €31,796 | €51,139 | +€19,343 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,796 | €51,139 | +€19,343 | +60.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.