SUPERNOVA: 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.
SUPERNOVA
Largest movements
- Receivables within one year +€31,483
up €31,483 (+235.9%), from €13,345 to €44,828
- Tangible fixed assets -€22,815
down €22,815 (-14.1%), from €161,934 to €139,119
of which Land and buildings: -€17,208
- Other debts +€74,181
up €74,181 (+3857.4%), from €1,923 to €76,104
- Reserves -€32,784
down €32,784 (-99.7%), from €32,884 to €100
- Profit (loss) carried forward -€21,584
down €21,584 (-247.1%), from -€8,735 to -€30,319
- Debts after one year -€15,917
down €15,917 (-12.4%), from €128,626 to €112,709
- Tax, wage and social debts +€6,192
up €6,192 (+253.7%), from €2,441 to €8,633
- Gross operating margin -€44,285
down €44,285 (-87.8%), from €50,417 to €6,132
- Financial charges -€651
down €651 (-22.9%), from €2,840 to €2,189
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 | €179,219 | €189,118 | +€9,898 | +5.5% |
| Fixed assets | 21/28 | €161,934 | €139,119 | -€22,815 | -14.1% |
| Tangible fixed assets | 22/27 | €161,934 | €139,119 | -€22,815 | -14.1% |
| Land and buildings | 22 | €155,342 | €138,134 | -€17,208 | -11.1% |
| Plant, machinery and equipment | 23 | €1,594 | €930 | -€664 | -41.6% |
| Furniture and vehicles | 24 | €4,997 | €54 | -€4,943 | -98.9% |
| Current assets | 29/58 | €17,285 | €49,999 | +€32,713 | +189.3% |
| Amounts receivable within one year | 40/41 | €13,345 | €44,828 | +€31,483 | +235.9% |
| Trade receivables | 40 | €13,345 | €44,828 | +€31,483 | +235.9% |
| Cash at bank and in hand | 54/58 | €3,652 | €4,873 | +€1,221 | +33.4% |
| Deferred charges and accrued income | 490/1 | €288 | €298 | +€10 | +3.4% |
| Total equity and liabilities | 10/49 | €179,219 | €189,118 | +€9,898 | +5.5% |
| Equity | 10/15 | €25,149 | -€29,219 | -€54,368 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,884 | €100 | -€32,784 | -99.7% |
| Distributable reserves | 133 | €32,884 | €100 | -€32,784 | -99.7% |
| Profit (loss) carried forward | 14 | -€8,735 | -€30,319 | -€21,584 | -247.1% |
| Amounts payable | 17/49 | €154,070 | €218,336 | +€64,266 | +41.7% |
| Amounts payable after more than one year | 17 | €128,626 | €112,709 | -€15,917 | -12.4% |
| Financial debts | 170/4 | €128,626 | €112,709 | -€15,917 | -12.4% |
| Amounts payable within one year | 42/48 | €24,444 | €104,628 | +€80,183 | +328.0% |
| Current portion of amounts payable after more than one year | 42 | €15,476 | €15,917 | +€441 | +2.9% |
| Trade debts | 44 | €4,605 | €3,974 | -€631 | -13.7% |
| Suppliers | 440/4 | €4,605 | €3,974 | -€631 | -13.7% |
| Taxes, remuneration and social security | 45 | €2,441 | €8,633 | +€6,192 | +253.7% |
| Taxes | 450/3 | €2,441 | €8,633 | +€6,192 | +253.7% |
| Other amounts payable | 47/48 | €1,923 | €76,104 | +€74,181 | +3857.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,847 | €22,815 | -€32 | -0.1% |
| Other operating charges | 640/8 | €2,592 | €2,630 | +€38 | +1.5% |
| Gross operating margin | 9900 | €50,417 | €6,132 | -€44,285 | -87.8% |
| Operating profit (loss) | 9901 | €24,978 | -€19,312 | -€44,291 | |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €2,840 | €2,189 | -€651 | -22.9% |
| Recurring financial charges | 65 | €2,840 | €2,189 | -€651 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €22,138 | -€21,428 | -€43,567 | |
| Income taxes | 67/77 | €159 | €156 | -€3 | -2.1% |
| Profit (loss) for the period | 9904 | €21,979 | -€21,584 | -€43,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,979 | -€21,584 | -€43,564 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.