SUPERPOM: 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.
SUPERPOM
Largest movements
- Receivables within one year +€2.6m
up €2.6m (+722.0%), from €364,670 to €3.0m
of which Trade receivables: +€1.6m
- Stocks and contracts -€589,201
down €589,201 (-33.2%), from €1.8m to €1.2m
- Tangible fixed assets +€470,522
up €470,522 (+13.9%), from €3.4m to €3.8m
of which Plant, machinery and equipment: +€571,280
- Cash +€322,408
up €322,408 (+77.6%), from €415,617 to €738,026
mainly Net result for the year (+€1.7m) and Trade debts (+€987,642)
- Profit (loss) carried forward +€1.6m
up €1.6m (+60.8%), from €2.6m to €4.1m
- Trade debts +€987,642
up €987,642 (+1119.9%), from €88,191 to €1.1m
- Debts after one year +€133,219
up €133,219 (+5.8%), from €2.3m to €2.4m
of which Other amounts payable: +€199,886
- Reserves +€118,298
up €118,298 (+62.8%), from €188,468 to €306,767
of which Tax-exempt reserves: +€118,298
- Gross operating margin +€1.6m
up €1.6m (+146.2%), from €1.1m to €2.7m
- Taxes +€340,743
up €340,743 (+215.0%), from €158,520 to €499,263
- Depreciation -€37,458
down €37,458 (-8.1%), from €464,769 to €427,311
- Staff costs +€34,566
up €34,566 (+91.9%), from €37,607 to €72,173
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 | €5,964,947 | €8,842,364 | +€2.9m | +48.2% |
| Fixed assets | 21/28 | €3,377,683 | €3,848,205 | +€470,522 | +13.9% |
| Tangible fixed assets | 22/27 | €3,377,683 | €3,848,205 | +€470,522 | +13.9% |
| Land and buildings | 22 | €1,516,078 | €1,399,209 | -€116,868 | -7.7% |
| Plant, machinery and equipment | 23 | €1,812,044 | €2,383,324 | +€571,280 | +31.5% |
| Furniture and vehicles | 24 | €49,197 | €65,307 | +€16,110 | +32.7% |
| Other tangible fixed assets | 26 | €364 | €364 | = | 0.0% |
| Current assets | 29/58 | €2,587,264 | €4,994,158 | +€2.4m | +93.0% |
| Stocks and contracts in progress | 3 | €1,773,796 | €1,184,595 | -€589,201 | -33.2% |
| Stocks | 30/36 | €1,773,796 | €1,184,595 | -€589,201 | -33.2% |
| Amounts receivable within one year | 40/41 | €364,670 | €2,997,663 | +€2.6m | +722.0% |
| Trade receivables | 40 | €241,208 | €1,827,924 | +€1.6m | +657.8% |
| Other amounts receivable | 41 | €123,462 | €1,169,740 | +€1.0m | +847.5% |
| Cash at bank and in hand | 54/58 | €415,617 | €738,026 | +€322,408 | +77.6% |
| Deferred charges and accrued income | 490/1 | €33,180 | €73,875 | +€40,694 | +122.6% |
| Total equity and liabilities | 10/49 | €5,964,947 | €8,842,364 | +€2.9m | +48.2% |
| Equity | 10/15 | €3,342,035 | €5,016,951 | +€1.7m | +50.1% |
| Contributions | 10/11 | €590,755 | €590,755 | = | 0.0% |
| Outside capital | 11 | €590,755 | €590,755 | = | 0.0% |
| Other | 1109/19 | €590,755 | €590,755 | = | 0.0% |
| Reserves | 13 | €188,468 | €306,767 | +€118,298 | +62.8% |
| Tax-exempt reserves | 132 | €80,408 | €198,707 | +€118,298 | +147.1% |
| Distributable reserves | 133 | €108,060 | €108,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,561,775 | €4,119,242 | +€1.6m | +60.8% |
| Investment grants | 15 | €1,037 | €188 | -€849 | -81.9% |
| Provisions and deferred taxes | 16 | €20,444 | €58,717 | +€38,274 | +187.2% |
| Deferred taxes | 168 | €20,444 | €58,717 | +€38,274 | +187.2% |
| Amounts payable | 17/49 | €2,602,469 | €3,766,696 | +€1.2m | +44.7% |
| Amounts payable after more than one year | 17 | €2,283,918 | €2,417,137 | +€133,219 | +5.8% |
| Financial debts | 170/4 | €533,331 | €466,664 | -€66,667 | -12.5% |
| Other amounts payable | 178/9 | €1,750,587 | €1,950,473 | +€199,886 | +11.4% |
| Amounts payable within one year | 42/48 | €318,551 | €1,349,559 | +€1.0m | +323.7% |
| Current portion of amounts payable after more than one year | 42 | €66,667 | €66,667 | = | 0.0% |
| Trade debts | 44 | €88,191 | €1,075,833 | +€987,642 | +1119.9% |
| Suppliers | 440/4 | €88,191 | €1,075,833 | +€987,642 | +1119.9% |
| Taxes, remuneration and social security | 45 | €163,692 | €207,059 | +€43,367 | +26.5% |
| Taxes | 450/3 | €158,557 | €199,554 | +€40,997 | +25.9% |
| Remuneration and social security | 454/9 | €5,136 | €7,505 | +€2,370 | +46.1% |
| Remuneration, social security and pensions | 62 | €37,607 | €72,173 | +€34,566 | +91.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €464,769 | €427,311 | -€37,458 | -8.1% |
| Other operating charges | 640/8 | €17,089 | €18,672 | +€1,583 | +9.3% |
| Gross operating margin | 9900 | €1,113,121 | €2,740,535 | +€1.6m | +146.2% |
| Operating profit (loss) | 9901 | €593,656 | €2,222,379 | +€1.6m | +274.4% |
| Financial income | 75/76B | €0 | €157 | +€157 | +120630.8% |
| Recurring financial income | 75 | €0 | €157 | +€157 | +120630.8% |
| Financial charges | 65/66B | €10,220 | €9,234 | -€986 | -9.6% |
| Recurring financial charges | 65 | €10,220 | €9,234 | -€986 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €583,436 | €2,213,302 | +€1.6m | +279.4% |
| Transfer from deferred taxes | 780 | €5,615 | €5,615 | = | 0.0% |
| Transfer to deferred taxes | 680 | - | €43,888 | +€43,888 | |
| Income taxes | 67/77 | €158,520 | €499,263 | +€340,743 | +215.0% |
| Profit (loss) for the period | 9904 | €430,531 | €1,675,765 | +€1.2m | +289.2% |
| Transfer from tax-exempt reserves | 789 | €13,367 | €13,367 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €131,665 | +€131,665 | |
| Profit (loss) for the period to be appropriated | 9905 | €443,897 | €1,557,467 | +€1.1m | +250.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.