Supernest: 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.
Supernest
Largest movements
- Receivables within one year -€4,401
down €4,401 (-92.8%), from €4,742 to €341
of which Trade receivables: -€4,455
- Tangible fixed assets +€1,050
up €1,050 (+83.2%), from €1,262 to €2,313
- Cash -€715
down €715 (-99.9%), from €715 to €1
mainly Advances received (-€3,226) and Investment in fixed assets (net) (-€1,652)
- Advances received -€3,226
no longer reported in 2025 (was €3,226)
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Reserves -€1,860
no longer reported in 2025 (was €1,860)
- Trade debts -€1,080
down €1,080 (-70.5%), from €1,531 to €451
- Other debts +€649
up €649 (+7.3%), from €8,846 to €9,495
- Depreciation +€369
up €369 (+159%), from €233 to €602
- Other operating charges +€262
up €262 (+50.0%), from €525 to €787
- Taxes +€109
new in 2025: €109
- Financial income -€89
no longer reported in 2025 (was €89)
- Gross operating margin -€79
down €79 (-6.4%), from €1,236 to €1,157
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,220 | €3,214 | -€4,006 | -55.5% |
| Fixed assets | 21/28 | €1,762 | €2,813 | +€1,050 | +59.6% |
| Tangible fixed assets | 22/27 | €1,262 | €2,313 | +€1,050 | +83.2% |
| Plant, machinery and equipment | 23 | €1,262 | €2,313 | +€1,050 | +83.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €5,458 | €401 | -€5,056 | -92.6% |
| Amounts receivable within one year | 40/41 | €4,742 | €341 | -€4,401 | -92.8% |
| Trade receivables | 40 | €4,455 | - | -€4,455 | |
| Other amounts receivable | 41 | €288 | €341 | +€53 | +18.5% |
| Cash at bank and in hand | 54/58 | €715 | €1 | -€715 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €60 | +€60 | |
| Total equity and liabilities | 10/49 | €7,220 | €3,214 | -€4,006 | -55.5% |
| Equity | 10/15 | -€6,398 | -€6,856 | -€458 | -7.2% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | -€14,458 | -€14,916 | -€458 | -3.2% |
| Amounts payable | 17/49 | €13,618 | €10,070 | -€3,548 | -26.1% |
| Amounts payable within one year | 42/48 | €13,618 | €10,070 | -€3,548 | -26.1% |
| Trade debts | 44 | €1,531 | €451 | -€1,080 | -70.5% |
| Suppliers | 440/4 | €1,531 | €451 | -€1,080 | -70.5% |
| Advances received on contracts in progress | 46 | €3,226 | - | -€3,226 | |
| Taxes, remuneration and social security | 45 | €15 | €124 | +€109 | +749% |
| Taxes | 450/3 | €15 | €124 | +€109 | +749% |
| Other amounts payable | 47/48 | €8,846 | €9,495 | +€649 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €233 | €602 | +€369 | +159% |
| Other operating charges | 640/8 | €525 | €787 | +€262 | +50.0% |
| Gross operating margin | 9900 | €1,236 | €1,157 | -€79 | -6.4% |
| Operating profit (loss) | 9901 | €479 | -€232 | -€711 | |
| Financial income | 75/76B | €89 | - | -€89 | |
| Recurring financial income | 75 | €89 | - | -€89 | |
| Financial charges | 65/66B | €121 | €116 | -€4 | -3.7% |
| Recurring financial charges | 65 | €121 | €116 | -€4 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €447 | -€349 | -€795 | |
| Income taxes | 67/77 | - | €109 | +€109 | |
| Profit (loss) for the period | 9904 | €447 | -€458 | -€905 | |
| Profit (loss) for the period to be appropriated | 9905 | €447 | -€458 | -€905 |
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 25 October 2026 via checked.be.