Supernaut: 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.
Supernaut
Largest movements
- Cash +€42,929
up €42,929 (+200.8%), from €21,378 to €64,307
mainly Net result for the year (+€41,106) and Deferred charges and accrued income (+€11,814)
- Deferred charges and accrued income -€11,814
down €11,814 (-93.3%), from €12,660 to €847
- Tangible fixed assets +€4,126
up €4,126 (+207.3%), from €1,991 to €6,117
of which Furniture and vehicles: +€4,581
- Profit (loss) carried forward +€21,106
up €21,106 (+83.7%), from €25,204 to €46,310
- Reserves +€20,000
new in 2025: €20,000
- Accrued charges and deferred income -€13,978
down €13,978 (-99.0%), from €14,125 to €147
- Tax, wage and social debts +€5,136
up €5,136 (+54.2%), from €9,474 to €14,610
of which Taxes: +€5,166
- Trade debts +€1,179
up €1,179 (+452.7%), from €260 to €1,439
- Gross operating margin +€22,982
up €22,982 (+70.8%), from €32,478 to €55,460
- Taxes +€6,686
up €6,686 (+102.1%), from €6,546 to €13,232
- Depreciation +€790
up €790 (+280.1%), from €282 to €1,072
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 | €52,063 | €86,494 | +€34,431 | +66.1% |
| Fixed assets | 21/28 | €1,991 | €6,117 | +€4,126 | +207.3% |
| Tangible fixed assets | 22/27 | €1,991 | €6,117 | +€4,126 | +207.3% |
| Plant, machinery and equipment | 23 | €1,991 | €1,536 | -€455 | -22.8% |
| Furniture and vehicles | 24 | - | €4,581 | +€4,581 | |
| Current assets | 29/58 | €50,072 | €80,376 | +€30,304 | +60.5% |
| Amounts receivable within one year | 40/41 | €16,034 | €15,223 | -€811 | -5.1% |
| Trade receivables | 40 | €16,002 | €15,134 | -€868 | -5.4% |
| Other amounts receivable | 41 | €32 | €89 | +€57 | +177.9% |
| Cash at bank and in hand | 54/58 | €21,378 | €64,307 | +€42,929 | +200.8% |
| Deferred charges and accrued income | 490/1 | €12,660 | €847 | -€11,814 | -93.3% |
| Total equity and liabilities | 10/49 | €52,063 | €86,494 | +€34,431 | +66.1% |
| Equity | 10/15 | €28,204 | €69,310 | +€41,106 | +145.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €25,204 | €46,310 | +€21,106 | +83.7% |
| Amounts payable | 17/49 | €23,859 | €17,184 | -€6,675 | -28.0% |
| Amounts payable within one year | 42/48 | €9,734 | €17,037 | +€7,303 | +75.0% |
| Trade debts | 44 | €260 | €1,439 | +€1,179 | +452.7% |
| Suppliers | 440/4 | €260 | €1,439 | +€1,179 | +452.7% |
| Taxes, remuneration and social security | 45 | €9,474 | €14,610 | +€5,136 | +54.2% |
| Taxes | 450/3 | €9,444 | €14,610 | +€5,166 | +54.7% |
| Remuneration and social security | 454/9 | €30 | - | -€30 | |
| Other amounts payable | 47/48 | - | €988 | +€988 | |
| Accrued charges and deferred income | 492/3 | €14,125 | €147 | -€13,978 | -99.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €282 | €1,072 | +€790 | +280.1% |
| Other operating charges | 640/8 | €447 | - | -€447 | |
| Gross operating margin | 9900 | €32,478 | €55,460 | +€22,982 | +70.8% |
| Operating profit (loss) | 9901 | €31,750 | €54,389 | +€22,639 | +71.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | +100.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +100.0% |
| Financial charges | 65/66B | - | €51 | +€51 | |
| Recurring financial charges | 65 | - | €51 | +€51 | |
| Profit (loss) for the period before taxes | 9903 | €31,750 | €54,338 | +€22,588 | +71.1% |
| Income taxes | 67/77 | €6,546 | €13,232 | +€6,686 | +102.1% |
| Profit (loss) for the period | 9904 | €25,204 | €41,106 | +€15,902 | +63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,204 | €41,106 | +€15,902 | +63.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.