SUPERPLASTIC: 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.
What changed
SUPERPLASTIC
NACE 46.831, Wholesale of construction materials, general range
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€552,394
2024 · €535,036+€17,357
Equity
€5.8m
2024 · €5.5m+€263,716
Cash
€791,354
2024 · €911,066-€119,712
Balance sheet total
€7.9m
2024 · €7.8m+€46,562
Largest movements
Assets
- Receivables within one year +€263,851
up €263,851 (+15.3%), from €1.7m to €2.0m
of which Trade receivables: +€253,038
- Tangible fixed assets -€221,930
down €221,930 (-11.6%), from €1.9m to €1.7m
of which Land and buildings: -€129,828
- Stocks and contracts +€135,755
up €135,755 (+5.0%), from €2.7m to €2.8m
- Cash -€119,712
down €119,712 (-13.1%), from €911,066 to €791,354
mainly Contributions, distributions and other (-€288,678) and Receivables within one year (-€263,851)
Equity and liabilities
- Debts after one year -€200,005
down €200,005 (-27.8%), from €719,383 to €519,378
- Profit (loss) carried forward +€151,094
up €151,094 (+4.1%), from €3.7m to €3.8m
- Reserves +€126,300
up €126,300 (+13.0%), from €969,556 to €1.1m
of which Distributable reserves: +€315,750
Income statement
- Turnover +€779,351
up €779,351 (+5.6%), from €13.9m to €14.7m
- Goods and materials +€766,418
up €766,418 (+7.7%), from €10.0m to €10.8m
of which Purchases: +€976,854
- Staff costs +€210,991
up €210,991 (+11.8%), from €1.8m to €2.0m
- Services and other goods -€175,897
down €175,897 (-15.4%), from €1.1m to €964,793
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.
Result 2024
€535,036
Turnover
+€779,351
Other operating income
+€3,771
Goods and materials
-€766,418
Services and other goods
+€175,897
Staff costs
-€210,991
Depreciation
+€18,355
Write-downs
+€43,363
Other operating charges
-€22,619
Financial income
-€6,180
Financial charges
+€8,414
Taxes
-€5,585
Result 2025
€552,394
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.
From operations
+€410,429
Investment
-€41,458
Financing
-€488,683
Cash 2024
€911,066
From operations (derived)
+€410,429
Net result for the year
+€552,394
Depreciation
+€272,141
Stocks and contracts
-€135,755
Receivables within one year
-€263,851
Deferred charges and accrued income
+€2,649
Trade debts
-€63,923
Tax, wage and social debts
+€6,086
Advances received
+€25,000
Other debts
+€15,689
Investment (derived)
-€41,458
Investment in fixed assets (net)
-€41,458
Current investments
+€0
Financing
-€488,683
Debts after one year
-€200,005
Contributions, distributions and other
-€288,678
Cash 2025
€791,354
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,820,747 | €7,867,309 | +€46,562 | +0.6% |
| Fixed assets | 21/28 | €1,942,452 | €1,711,768 | -€230,683 | -11.9% |
| Intangible fixed assets | 21 | €32,241 | €23,487 | -€8,753 | -27.1% |
| Tangible fixed assets | 22/27 | €1,907,011 | €1,685,081 | -€221,930 | -11.6% |
| Land and buildings | 22 | €1,547,808 | €1,417,980 | -€129,828 | -8.4% |
| Plant, machinery and equipment | 23 | €150,912 | €103,498 | -€47,414 | -31.4% |
| Furniture and vehicles | 24 | €153,559 | €123,440 | -€30,119 | -19.6% |
| Other tangible fixed assets | 26 | €54,732 | €40,163 | -€14,569 | -26.6% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,200 | €3,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €5,878,295 | €6,155,541 | +€277,246 | +4.7% |
| Stocks and contracts in progress | 3 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Stocks | 30/36 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Goods purchased for resale | 34 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,728,528 | €1,992,379 | +€263,851 | +15.3% |
| Trade receivables | 40 | €1,710,345 | €1,963,383 | +€253,038 | +14.8% |
| Other amounts receivable | 41 | €18,183 | €28,997 | +€10,814 | +59.5% |
| Current investments | 50/53 | €512,509 | €512,509 | -€0 | 0.0% |
| Other investments | 51/53 | €512,509 | €512,509 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €911,066 | €791,354 | -€119,712 | -13.1% |
| Deferred charges and accrued income | 490/1 | €12,742 | €10,093 | -€2,649 | -20.8% |
| Total equity and liabilities | 10/49 | €7,820,747 | €7,867,309 | +€46,562 | +0.6% |
| Equity | 10/15 | €5,495,746 | €5,759,461 | +€263,716 | +4.8% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €969,556 | €1,095,856 | +€126,300 | +13.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €231,550 | -€189,450 | -45.0% |
| Distributable reserves | 133 | €473,556 | €789,306 | +€315,750 | +66.7% |
| Profit (loss) carried forward | 14 | €3,654,302 | €3,805,396 | +€151,094 | +4.1% |
| Investment grants | 15 | €121,887 | €108,210 | -€13,678 | -11.2% |
| Amounts payable | 17/49 | €2,325,001 | €2,107,848 | -€217,153 | -9.3% |
| Amounts payable after more than one year | 17 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Financial debts | 170/4 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Credit institutions | 173 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Amounts payable within one year | 42/48 | €1,605,618 | €1,588,470 | -€17,148 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €200,005 | €200,005 | = | 0.0% |
| Trade debts | 44 | €715,322 | €651,400 | -€63,923 | -8.9% |
| Suppliers | 440/4 | €715,322 | €651,400 | -€63,923 | -8.9% |
| Advances received on contracts in progress | 46 | €0 | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €394,374 | €400,459 | +€6,086 | +1.5% |
| Taxes | 450/3 | €161,694 | €137,120 | -€24,574 | -15.2% |
| Remuneration and social security | 454/9 | €232,680 | €263,340 | +€30,660 | +13.2% |
| Other amounts payable | 47/48 | €295,917 | €311,606 | +€15,689 | +5.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Operating income | 70/76A | €14,056,528 | €14,839,650 | +€783,122 | +5.6% |
| Turnover | 70 | €13,926,123 | €14,705,474 | +€779,351 | +5.6% |
| Other operating income | 74 | €130,406 | €134,176 | +€3,771 | +2.9% |
| Operating charges | 60/66A | €13,361,931 | €14,124,344 | +€762,413 | +5.7% |
| Goods for resale, raw materials and consumables | 60 | €10,013,661 | €10,780,079 | +€766,418 | +7.7% |
| Purchases | 600/8 | €9,957,068 | €10,933,921 | +€976,854 | +9.8% |
| Change in stocks: decrease (increase) | 609 | €56,594 | -€153,842 | -€210,436 | |
| Services and other goods | 61 | €1,140,690 | €964,793 | -€175,897 | -15.4% |
| Remuneration, social security and pensions | 62 | €1,781,323 | €1,992,313 | +€210,991 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,496 | €272,141 | -€18,355 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,241 | €1,878 | -€43,363 | -95.8% |
| Other operating charges | 640/8 | €90,520 | €113,139 | +€22,619 | +25.0% |
| Operating profit (loss) | 9901 | €694,597 | €715,306 | +€20,709 | +3.0% |
| Financial income | 75/76B | €81,276 | €75,095 | -€6,180 | -7.6% |
| Recurring financial income | 75 | €81,276 | €75,095 | -€6,180 | -7.6% |
| Income from current assets | 751 | €6,495 | €3,135 | -€3,360 | -51.7% |
| Other financial income | 752/9 | €74,781 | €71,961 | -€2,820 | -3.8% |
| Financial charges | 65/66B | €60,418 | €52,005 | -€8,414 | -13.9% |
| Recurring financial charges | 65 | €60,418 | €52,005 | -€8,414 | -13.9% |
| Debt charges | 650 | €30,955 | €24,881 | -€6,074 | -19.6% |
| Other financial charges | 652/9 | €29,463 | €27,124 | -€2,339 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €715,455 | €738,397 | +€22,942 | +3.2% |
| Income taxes | 67/77 | €180,418 | €186,003 | +€5,585 | +3.1% |
| Taxes | 670/3 | €180,418 | €186,003 | +€5,585 | +3.1% |
| Profit (loss) for the period | 9904 | €535,036 | €552,394 | +€17,357 | +3.2% |
| Transfer from tax-exempt reserves | 789 | €0 | €315,750 | +€315,750 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €429,786 | €741,844 | +€312,057 | +72.6% |
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.