SUPERMOON: 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.
SUPERMOON
Largest movements
- Receivables within one year +€45,924
up €45,924 (+94.0%), from €48,850 to €94,774
of which Trade receivables: +€61,305
- Tangible fixed assets -€23,062
down €23,062 (-14.5%), from €159,351 to €136,289
of which Furniture and vehicles: -€26,750
- Cash +€19,424
up €19,424 (+22.2%), from €87,683 to €107,107
mainly Depreciation (+€43,849) and Net result for the year (+€36,042)
- Reserves +€32,042
up €32,042 (+22.9%), from €139,779 to €171,821
- Other debts +€20,619
up €20,619 (+28.3%), from €72,756 to €93,375
- Debts after one year -€11,177
down €11,177 (-31.8%), from €35,127 to €23,950
- Tax, wage and social debts +€6,080
up €6,080 (+88.2%), from €6,894 to €12,975
of which Taxes: +€11,017
- Trade debts -€4,151
down €4,151 (-14.4%), from €28,871 to €24,720
- Gross operating margin -€11,543
down €11,543 (-6.8%), from €169,458 to €157,915
- Staff costs -€9,597
down €9,597 (-14.8%), from €64,703 to €55,106
- Financial charges +€2,169
up €2,169 (+77.2%), from €2,809 to €4,978
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 | €304,398 | €348,313 | +€43,915 | +14.4% |
| Fixed assets | 21/28 | €159,351 | €136,289 | -€23,062 | -14.5% |
| Tangible fixed assets | 22/27 | €159,351 | €136,289 | -€23,062 | -14.5% |
| Plant, machinery and equipment | 23 | €1,226 | €776 | -€450 | -36.7% |
| Furniture and vehicles | 24 | €59,044 | €32,294 | -€26,750 | -45.3% |
| Other tangible fixed assets | 26 | €99,081 | €103,220 | +€4,138 | +4.2% |
| Current assets | 29/58 | €145,047 | €212,023 | +€66,976 | +46.2% |
| Amounts receivable within one year | 40/41 | €48,850 | €94,774 | +€45,924 | +94.0% |
| Trade receivables | 40 | €32,433 | €93,737 | +€61,305 | +189% |
| Other amounts receivable | 41 | €16,418 | €1,037 | -€15,381 | -93.7% |
| Cash at bank and in hand | 54/58 | €87,683 | €107,107 | +€19,424 | +22.2% |
| Deferred charges and accrued income | 490/1 | €8,514 | €10,143 | +€1,628 | +19.1% |
| Total equity and liabilities | 10/49 | €304,398 | €348,313 | +€43,915 | +14.4% |
| Equity | 10/15 | €150,074 | €182,116 | +€32,042 | +21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,779 | €171,821 | +€32,042 | +22.9% |
| Distributable reserves | 133 | €139,779 | €171,821 | +€32,042 | +22.9% |
| Profit (loss) carried forward | 14 | -€8,305 | -€8,305 | = | 0.0% |
| Amounts payable | 17/49 | €154,324 | €166,197 | +€11,873 | +7.7% |
| Amounts payable after more than one year | 17 | €35,127 | €23,950 | -€11,177 | -31.8% |
| Financial debts | 170/4 | €35,127 | €23,950 | -€11,177 | -31.8% |
| Amounts payable within one year | 42/48 | €119,197 | €142,246 | +€23,049 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €10,676 | €11,177 | +€501 | +4.7% |
| Trade debts | 44 | €28,871 | €24,720 | -€4,151 | -14.4% |
| Suppliers | 440/4 | €28,871 | €24,720 | -€4,151 | -14.4% |
| Taxes, remuneration and social security | 45 | €6,894 | €12,975 | +€6,080 | +88.2% |
| Taxes | 450/3 | €1,873 | €12,889 | +€11,017 | +588% |
| Remuneration and social security | 454/9 | €5,022 | €85 | -€4,936 | -98.3% |
| Other amounts payable | 47/48 | €72,756 | €93,375 | +€20,619 | +28.3% |
| Non-recurring operating income | 76A | €23,168 | - | -€23,168 | |
| Remuneration, social security and pensions | 62 | €64,703 | €55,106 | -€9,597 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,000 | €43,849 | +€849 | +2.0% |
| Other operating charges | 640/8 | €843 | €2,311 | +€1,468 | +174% |
| Gross operating margin | 9900 | €169,458 | €157,915 | -€11,543 | -6.8% |
| Operating profit (loss) | 9901 | €60,913 | €56,649 | -€4,264 | -7.0% |
| Financial income | 75/76B | €388 | €517 | +€130 | +33.4% |
| Recurring financial income | 75 | €388 | €517 | +€130 | +33.4% |
| Financial charges | 65/66B | €2,809 | €4,978 | +€2,169 | +77.2% |
| Recurring financial charges | 65 | €2,809 | €4,978 | +€2,169 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €58,492 | €52,189 | -€6,303 | -10.8% |
| Income taxes | 67/77 | €15,679 | €16,146 | +€467 | +3.0% |
| Profit (loss) for the period | 9904 | €42,812 | €36,042 | -€6,770 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,812 | €36,042 | -€6,770 | -15.8% |
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 23 October 2026 via checked.be.