Superkamp: 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.
Superkamp
Largest movements
- Cash +€662,041
up €662,041 (+88.1%), from €751,723 to €1.4m
mainly Receivables within one year (+€423,118) and Net result for the year (+€316,641)
- Receivables within one year -€423,118
down €423,118 (-82.0%), from €516,174 to €93,056
of which Trade receivables: -€307,951
- Tangible fixed assets -€33,099
down €33,099 (-10.3%), from €322,425 to €289,326
of which Plant, machinery and equipment: -€55,574
- Stocks and contracts +€30,990
up €30,990 (+9.7%), from €319,143 to €350,133
- Reserves +€165,460
up €165,460 (+11.9%), from €1.4m to €1.6m
of which Distributable reserves: +€166,786
- Other debts +€50,830
up €50,830 (+33.8%), from €150,508 to €201,338
- Trade debts +€37,299
up €37,299 (+63.2%), from €59,028 to €96,326
- Staff costs +€64,831
up €64,831 (+8.8%), from €732,937 to €797,768
- Depreciation -€20,488
down €20,488 (-15.0%), from €136,862 to €116,374
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 | €1,920,302 | €2,169,030 | +€248,727 | +13.0% |
| Fixed assets | 21/28 | €322,425 | €289,326 | -€33,099 | -10.3% |
| Tangible fixed assets | 22/27 | €322,425 | €289,326 | -€33,099 | -10.3% |
| Plant, machinery and equipment | 23 | €238,531 | €182,957 | -€55,574 | -23.3% |
| Furniture and vehicles | 24 | €83,894 | €106,369 | +€22,475 | +26.8% |
| Current assets | 29/58 | €1,597,877 | €1,879,704 | +€281,826 | +17.6% |
| Stocks and contracts in progress | 3 | €319,143 | €350,133 | +€30,990 | +9.7% |
| Stocks | 30/36 | €319,143 | €350,133 | +€30,990 | +9.7% |
| Amounts receivable within one year | 40/41 | €516,174 | €93,056 | -€423,118 | -82.0% |
| Trade receivables | 40 | €389,760 | €81,810 | -€307,951 | -79.0% |
| Other amounts receivable | 41 | €126,414 | €11,247 | -€115,167 | -91.1% |
| Cash at bank and in hand | 54/58 | €751,723 | €1,413,764 | +€662,041 | +88.1% |
| Deferred charges and accrued income | 490/1 | €10,836 | €22,750 | +€11,913 | +109.9% |
| Total equity and liabilities | 10/49 | €1,920,302 | €2,169,030 | +€248,727 | +13.0% |
| Equity | 10/15 | €1,541,820 | €1,707,280 | +€165,460 | +10.7% |
| Contributions | 10/11 | €65,941 | €65,941 | = | 0.0% |
| Reserves | 13 | €1,393,753 | €1,559,213 | +€165,460 | +11.9% |
| Tax-exempt reserves | 132 | €2,043 | €717 | -€1,326 | -64.9% |
| Distributable reserves | 133 | €1,391,710 | €1,558,496 | +€166,786 | +12.0% |
| Profit (loss) carried forward | 14 | €82,126 | €82,126 | = | 0.0% |
| Provisions and deferred taxes | 16 | €681 | €239 | -€442 | -64.9% |
| Deferred taxes | 168 | €681 | €239 | -€442 | -64.9% |
| Amounts payable | 17/49 | €377,801 | €461,511 | +€83,710 | +22.2% |
| Amounts payable within one year | 42/48 | €372,987 | €449,694 | +€76,707 | +20.6% |
| Trade debts | 44 | €59,028 | €96,326 | +€37,299 | +63.2% |
| Suppliers | 440/4 | €59,028 | €96,326 | +€37,299 | +63.2% |
| Taxes, remuneration and social security | 45 | €163,451 | €152,030 | -€11,421 | -7.0% |
| Taxes | 450/3 | €45,567 | €22,291 | -€23,275 | -51.1% |
| Remuneration and social security | 454/9 | €117,885 | €129,739 | +€11,854 | +10.1% |
| Other amounts payable | 47/48 | €150,508 | €201,338 | +€50,830 | +33.8% |
| Accrued charges and deferred income | 492/3 | €4,814 | €11,817 | +€7,002 | +145.4% |
| Remuneration, social security and pensions | 62 | €732,937 | €797,768 | +€64,831 | +8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136,862 | €116,374 | -€20,488 | -15.0% |
| Other operating charges | 640/8 | €1,079 | €1,748 | +€669 | +62.0% |
| Non-recurring operating charges | 66A | €8,304 | €969 | -€7,336 | -88.3% |
| Gross operating margin | 9900 | €1,390,274 | €1,398,002 | +€7,728 | +0.6% |
| Operating profit (loss) | 9901 | €511,093 | €481,144 | -€29,949 | -5.9% |
| Financial income | 75/76B | €5,414 | €1,888 | -€3,526 | -65.1% |
| Recurring financial income | 75 | €5,414 | €1,888 | -€3,526 | -65.1% |
| Financial charges | 65/66B | €7,373 | €15,151 | +€7,777 | +105.5% |
| Recurring financial charges | 65 | €7,373 | €15,151 | +€7,777 | +105.5% |
| Profit (loss) for the period before taxes | 9903 | €509,133 | €467,881 | -€41,252 | -8.1% |
| Transfer from deferred taxes | 780 | €940 | €442 | -€497 | -52.9% |
| Income taxes | 67/77 | €162,501 | €151,681 | -€10,820 | -6.7% |
| Profit (loss) for the period | 9904 | €347,571 | €316,641 | -€30,930 | -8.9% |
| Transfer from tax-exempt reserves | 789 | €2,819 | €1,326 | -€1,492 | -52.9% |
| Profit (loss) for the period to be appropriated | 9905 | €350,390 | €317,968 | -€32,422 | -9.3% |
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 30 September 2026 via checked.be.