SUPERMA: 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.
SUPERMA
Largest movements
- Tangible fixed assets -€62,101
down €62,101 (-63.6%), from €97,630 to €35,529
- Cash -€41,990
down €41,990 (-13.0%), from €324,042 to €282,052
mainly Trade debts (-€100,258) and Debts after one year (-€19,397)
- Receivables within one year -€28,080
down €28,080 (-91.5%), from €30,704 to €2,624
of which Trade receivables: -€29,208
- Stocks and contracts -€9,452
no longer reported in 2024 (was €9,452)
- Deferred charges and accrued income -€5,027
down €5,027 (-97.8%), from €5,142 to €115
- Trade debts -€100,258
down €100,258 (-86.5%), from €115,855 to €15,597
- Debts after one year -€19,397
down €19,397 (-78.3%), from €24,763 to €5,366
- Tax, wage and social debts -€13,562
down €13,562 (-92.3%), from €14,689 to €1,127
- Gross operating margin -€34,465
down €34,465 (-48.5%), from €71,028 to €36,563
- Financial income -€17,730
down €17,730 (-100.0%), from €17,738 to €8
of which Non-recurring financial income: -€17,738
- Taxes -€8,744
no longer reported in 2024 (was €8,744)
- Depreciation -€4,051
down €4,051 (-9.6%), from €42,251 to €38,200
- Financial charges +€1,415
up €1,415 (+215.7%), from €656 to €2,071
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,970 | €320,320 | -€146,650 | -31.4% |
| Fixed assets | 21/28 | €97,630 | €35,529 | -€62,101 | -63.6% |
| Tangible fixed assets | 22/27 | €97,630 | €35,529 | -€62,101 | -63.6% |
| Land and buildings | 22 | €18,842 | - | -€18,842 | |
| Plant, machinery and equipment | 23 | €783 | - | -€783 | |
| Furniture and vehicles | 24 | €33,650 | €10,774 | -€22,876 | -68.0% |
| Leasing and similar rights | 25 | €44,355 | €24,755 | -€19,600 | -44.2% |
| Current assets | 29/58 | €369,340 | €284,791 | -€84,549 | -22.9% |
| Stocks and contracts in progress | 3 | €9,452 | - | -€9,452 | |
| Stocks | 30/36 | €9,452 | - | -€9,452 | |
| Amounts receivable within one year | 40/41 | €30,704 | €2,624 | -€28,080 | -91.5% |
| Trade receivables | 40 | €29,208 | - | -€29,208 | |
| Other amounts receivable | 41 | €1,496 | €2,624 | +€1,128 | +75.4% |
| Cash at bank and in hand | 54/58 | €324,042 | €282,052 | -€41,990 | -13.0% |
| Deferred charges and accrued income | 490/1 | €5,142 | €115 | -€5,027 | -97.8% |
| Total equity and liabilities | 10/49 | €466,970 | €320,320 | -€146,650 | -31.4% |
| Equity | 10/15 | €282,755 | €278,445 | -€4,310 | -1.5% |
| Contributions | 10/11 | €7,709 | €7,709 | = | 0.0% |
| Reserves | 13 | €885 | €885 | = | 0.0% |
| Non-distributable reserves | 130/1 | €885 | €885 | = | 0.0% |
| Reserves not available under the articles | 1311 | €885 | €885 | = | 0.0% |
| Profit (loss) carried forward | 14 | €274,161 | €269,851 | -€4,310 | -1.6% |
| Amounts payable | 17/49 | €184,215 | €41,875 | -€142,340 | -77.3% |
| Amounts payable after more than one year | 17 | €24,763 | €5,366 | -€19,397 | -78.3% |
| Financial debts | 170/4 | €24,763 | €5,366 | -€19,397 | -78.3% |
| Amounts payable within one year | 42/48 | €159,452 | €36,509 | -€122,943 | -77.1% |
| Current portion of amounts payable after more than one year | 42 | €19,941 | €19,777 | -€164 | -0.8% |
| Financial debts | 43 | €4,500 | - | -€4,500 | |
| Credit institutions | 430/8 | €4,500 | - | -€4,500 | |
| Trade debts | 44 | €115,855 | €15,597 | -€100,258 | -86.5% |
| Suppliers | 440/4 | €115,855 | €15,597 | -€100,258 | -86.5% |
| Advances received on contracts in progress | 46 | €3,630 | - | -€3,630 | |
| Taxes, remuneration and social security | 45 | €14,689 | €1,127 | -€13,562 | -92.3% |
| Taxes | 450/3 | €14,689 | €1,127 | -€13,562 | -92.3% |
| Other amounts payable | 47/48 | €837 | €8 | -€829 | -99.0% |
| Non-recurring operating income | 76A | - | €20,171 | +€20,171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,251 | €38,200 | -€4,051 | -9.6% |
| Other operating charges | 640/8 | €1,108 | €560 | -€548 | -49.5% |
| Non-recurring operating charges | 66A | - | €50 | +€50 | |
| Gross operating margin | 9900 | €71,028 | €36,563 | -€34,465 | -48.5% |
| Operating profit (loss) | 9901 | €27,669 | -€2,247 | -€29,916 | |
| Financial income | 75/76B | €17,738 | €8 | -€17,730 | -100.0% |
| Recurring financial income | 75 | €17,738 | €8 | -€17,730 | -100.0% |
| Non-recurring financial income | 76B | €17,738 | - | -€17,738 | |
| Financial charges | 65/66B | €656 | €2,071 | +€1,415 | +215.7% |
| Recurring financial charges | 65 | €656 | €2,071 | +€1,415 | +215.7% |
| Profit (loss) for the period before taxes | 9903 | €44,751 | -€4,310 | -€49,061 | |
| Income taxes | 67/77 | €8,744 | - | -€8,744 | |
| Profit (loss) for the period | 9904 | €36,007 | -€4,310 | -€40,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,007 | -€4,310 | -€40,317 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.