SUPERLUMINOUS: 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.
SUPERLUMINOUS
Largest movements
- Cash +€36,443
up €36,443 (+468.4%), from €7,780 to €44,222
mainly Net result for the year (+€96,971) and Tax, wage and social debts (+€8,224)
- Receivables within one year +€19,231
up €19,231 (+1616.6%), from €1,190 to €20,420
of which Trade receivables: +€13,775
- Tangible fixed assets +€2,548
up €2,548 (+9789.8%), from €26 to €2,574
- Profit (loss) carried forward +€57,487
up €57,487, from -€57,487 to €0
- Other debts -€13,619
down €13,619 (-24.8%), from €54,925 to €41,306
- Tax, wage and social debts +€8,224
up €8,224 (+12234.6%), from €67 to €8,291
- Contributions +€6,150
up €6,150 (+49.6%), from €12,400 to €18,550
- Gross operating margin +€121,479
up €121,479, from -€10,067 to €111,412
- Taxes +€13,355
new in 2025: €13,355
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 | €10,842 | €68,517 | +€57,675 | +532.0% |
| Formation expenses | 20 | €38 | €0 | -€38 | -100.0% |
| Fixed assets | 21/28 | €671 | €3,085 | +€2,414 | +359.7% |
| Intangible fixed assets | 21 | €645 | €511 | -€134 | -20.8% |
| Tangible fixed assets | 22/27 | €26 | €2,574 | +€2,548 | +9789.8% |
| Furniture and vehicles | 24 | €26 | €2,574 | +€2,548 | +9789.8% |
| Current assets | 29/58 | €10,133 | €65,432 | +€55,299 | +545.7% |
| Amounts receivable within one year | 40/41 | €1,190 | €20,420 | +€19,231 | +1616.6% |
| Trade receivables | 40 | - | €13,775 | +€13,775 | |
| Other amounts receivable | 41 | €1,190 | €6,645 | +€5,456 | +458.6% |
| Cash at bank and in hand | 54/58 | €7,780 | €44,222 | +€36,443 | +468.4% |
| Deferred charges and accrued income | 490/1 | €1,164 | €789 | -€375 | -32.2% |
| Total equity and liabilities | 10/49 | €10,842 | €68,517 | +€57,675 | +532.0% |
| Equity | 10/15 | -€45,087 | €18,550 | +€63,637 | |
| Contributions | 10/11 | €12,400 | €18,550 | +€6,150 | +49.6% |
| Profit (loss) carried forward | 14 | -€57,487 | €0 | +€57,487 | |
| Amounts payable | 17/49 | €55,929 | €49,967 | -€5,961 | -10.7% |
| Amounts payable within one year | 42/48 | €55,929 | €49,967 | -€5,961 | -10.7% |
| Trade debts | 44 | €936 | €370 | -€567 | -60.5% |
| Suppliers | 440/4 | €936 | €370 | -€567 | -60.5% |
| Taxes, remuneration and social security | 45 | €67 | €8,291 | +€8,224 | +12234.6% |
| Taxes | 450/3 | €67 | €8,291 | +€8,224 | +12234.6% |
| Other amounts payable | 47/48 | €54,925 | €41,306 | -€13,619 | -24.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €681 | +€391 | +134.9% |
| Other operating charges | 640/8 | €421 | €434 | +€12 | +2.9% |
| Gross operating margin | 9900 | -€10,067 | €111,412 | +€121,479 | |
| Operating profit (loss) | 9901 | -€10,778 | €110,297 | +€121,075 | |
| Financial charges | 65/66B | €144 | -€29 | -€172 | |
| Recurring financial charges | 65 | €144 | -€29 | -€172 | |
| Profit (loss) for the period before taxes | 9903 | -€10,921 | €110,326 | +€121,247 | |
| Income taxes | 67/77 | - | €13,355 | +€13,355 | |
| Profit (loss) for the period | 9904 | -€10,921 | €96,971 | +€107,893 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,921 | €96,971 | +€107,893 |
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.