SUPERMUMS: 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.
SUPERMUMS
Largest movements
- Tangible fixed assets +€133,861
new in 2025: €133,861
- Cash -€22,790
down €22,790 (-20.8%), from €109,732 to €86,942
mainly Investment in fixed assets (net) (-€133,861) and Tax, wage and social debts (-€17,614)
- Receivables within one year +€8,182
up €8,182 (+39.4%), from €20,777 to €28,959
of which Trade receivables: +€7,400
- Deferred charges and accrued income +€3,825
up €3,825 (+44.8%), from €8,548 to €12,373
- Profit (loss) carried forward +€107,817
up €107,817 (+107.0%), from €100,729 to €208,546
- Accrued charges and deferred income +€32,892
new in 2025: €32,892
- Tax, wage and social debts -€17,614
down €17,614 (-70.8%), from €24,868 to €7,254
of which Taxes: -€17,971
- Gross operating margin +€49,539
up €49,539 (+56.5%), from €87,720 to €137,259
- Taxes +€7,103
up €7,103 (+39.7%), from €17,876 to €24,979
- Staff costs +€3,737
new in 2025: €3,737
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 | €139,057 | €262,134 | +€123,078 | +88.5% |
| Fixed assets | 21/28 | - | €133,861 | +€133,861 | |
| Tangible fixed assets | 22/27 | - | €133,861 | +€133,861 | |
| Assets under construction and advance payments | 27 | - | €133,861 | +€133,861 | |
| Current assets | 29/58 | €139,057 | €128,273 | -€10,783 | -7.8% |
| Amounts receivable within one year | 40/41 | €20,777 | €28,959 | +€8,182 | +39.4% |
| Trade receivables | 40 | €20,653 | €28,053 | +€7,400 | +35.8% |
| Other amounts receivable | 41 | €124 | €906 | +€782 | +633.0% |
| Cash at bank and in hand | 54/58 | €109,732 | €86,942 | -€22,790 | -20.8% |
| Deferred charges and accrued income | 490/1 | €8,548 | €12,373 | +€3,825 | +44.8% |
| Total equity and liabilities | 10/49 | €139,057 | €262,134 | +€123,078 | +88.5% |
| Equity | 10/15 | €103,729 | €211,546 | +€107,817 | +103.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,729 | €208,546 | +€107,817 | +107.0% |
| Amounts payable | 17/49 | €35,328 | €50,588 | +€15,260 | +43.2% |
| Amounts payable within one year | 42/48 | €35,328 | €17,697 | -€17,631 | -49.9% |
| Trade debts | 44 | €7,424 | €5,532 | -€1,893 | -25.5% |
| Suppliers | 440/4 | €7,424 | €5,532 | -€1,893 | -25.5% |
| Taxes, remuneration and social security | 45 | €24,868 | €7,254 | -€17,614 | -70.8% |
| Taxes | 450/3 | €24,868 | €6,897 | -€17,971 | -72.3% |
| Remuneration and social security | 454/9 | - | €357 | +€357 | |
| Other amounts payable | 47/48 | €3,036 | €4,911 | +€1,875 | +61.8% |
| Accrued charges and deferred income | 492/3 | - | €32,892 | +€32,892 | |
| Remuneration, social security and pensions | 62 | - | €3,737 | +€3,737 | |
| Other operating charges | 640/8 | €387 | €531 | +€144 | +37.2% |
| Gross operating margin | 9900 | €87,720 | €137,259 | +€49,539 | +56.5% |
| Operating profit (loss) | 9901 | €87,333 | €132,991 | +€45,659 | +52.3% |
| Financial income | 75/76B | €7 | €284 | +€278 | +4234.6% |
| Recurring financial income | 75 | €7 | €284 | +€278 | +4234.6% |
| Financial charges | 65/66B | €256 | €479 | +€223 | +87.0% |
| Recurring financial charges | 65 | €256 | €479 | +€223 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €87,083 | €132,796 | +€45,713 | +52.5% |
| Income taxes | 67/77 | €17,876 | €24,979 | +€7,103 | +39.7% |
| Profit (loss) for the period | 9904 | €69,206 | €107,817 | +€38,611 | +55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €69,206 | €107,817 | +€38,611 | +55.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.