SUPERQUALIFAGILIS: 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.
SUPERQUALIFAGILIS
Largest movements
- Cash +€330,279
up €330,279 (+217%), from €152,540 to €482,819
mainly Investment in fixed assets (net) (+€196,090) and Net result for the year (+€110,677)
- Financial fixed assets -€197,561
down €197,561 (-100.0%), from €197,608 to €47
- Receivables within one year +€47,304
up €47,304 (+137%), from €34,444 to €81,748
- Tangible fixed assets -€14,833
down €14,833 (-43.6%), from €34,027 to €19,195
of which Furniture and vehicles: -€13,856
- Reserves +€98,177
up €98,177 (+35.2%), from €279,122 to €377,298
- Trade debts +€35,249
up €35,249 (+874%), from €4,035 to €39,283
- Other debts +€26,525
up €26,525 (+81.1%), from €32,699 to €59,224
- Tax, wage and social debts +€15,894
up €15,894 (+103%), from €15,491 to €31,385
- Debts after one year -€10,787
down €10,787 (-56.5%), from €19,106 to €8,319
- Gross operating margin +€50,093
up €50,093 (+46.2%), from €108,347 to €158,440
- Taxes +€17,708
up €17,708 (+71.4%), from €24,818 to €42,526
- Financial income +€12,580
up €12,580 (+758%), from €1,660 to €14,240
of which Financial income: +€9,937
- Financial charges -€2,463
down €2,463 (-51.3%), from €4,799 to €2,336
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.
Derived cash bridge
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 | €418,643 | €583,834 | +€165,191 | +39.5% |
| Fixed assets | 21/28 | €231,635 | €19,242 | -€212,393 | -91.7% |
| Tangible fixed assets | 22/27 | €34,027 | €19,195 | -€14,833 | -43.6% |
| Furniture and vehicles | 24 | €32,537 | €18,681 | -€13,856 | -42.6% |
| Other tangible fixed assets | 26 | €1,490 | €513 | -€977 | -65.6% |
| Financial fixed assets | 28 | €197,608 | €47 | -€197,561 | -100.0% |
| Current assets | 29/58 | €187,008 | €564,592 | +€377,584 | +202% |
| Amounts receivable within one year | 40/41 | €34,444 | €81,748 | +€47,304 | +137% |
| Trade receivables | 40 | €34,444 | €81,748 | +€47,304 | +137% |
| Cash at bank and in hand | 54/58 | €152,540 | €482,819 | +€330,279 | +217% |
| Deferred charges and accrued income | 490/1 | €24 | €25 | +€1 | +5.3% |
| Total equity and liabilities | 10/49 | €418,643 | €583,834 | +€165,191 | +39.5% |
| Equity | 10/15 | €336,659 | €434,836 | +€98,177 | +29.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,122 | €377,298 | +€98,177 | +35.2% |
| Distributable reserves | 133 | €279,122 | €377,298 | +€98,177 | +35.2% |
| Profit (loss) carried forward | 14 | €38,937 | €38,937 | = | 0.0% |
| Amounts payable | 17/49 | €81,984 | €148,998 | +€67,014 | +81.7% |
| Amounts payable after more than one year | 17 | €19,106 | €8,319 | -€10,787 | -56.5% |
| Other amounts payable | 178/9 | €19,106 | €8,319 | -€10,787 | -56.5% |
| Amounts payable within one year | 42/48 | €62,878 | €140,679 | +€77,801 | +124% |
| Current portion of amounts payable after more than one year | 42 | €10,654 | €10,787 | +€133 | +1.3% |
| Trade debts | 44 | €4,035 | €39,283 | +€35,249 | +874% |
| Suppliers | 440/4 | €4,035 | €39,283 | +€35,249 | +874% |
| Taxes, remuneration and social security | 45 | €15,491 | €31,385 | +€15,894 | +103% |
| Taxes | 450/3 | €15,491 | €31,385 | +€15,894 | +103% |
| Other amounts payable | 47/48 | €32,699 | €59,224 | +€26,525 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,945 | €16,303 | +€358 | +2.2% |
| Other operating charges | 640/8 | €536 | €838 | +€301 | +56.1% |
| Gross operating margin | 9900 | €108,347 | €158,440 | +€50,093 | +46.2% |
| Operating profit (loss) | 9901 | €91,865 | €141,299 | +€49,434 | +53.8% |
| Financial income | 75/76B | €1,660 | €14,240 | +€12,580 | +758% |
| Recurring financial income | 75 | €1,660 | €11,598 | +€9,937 | +598% |
| Non-recurring financial income | 76B | - | €2,642 | +€2,642 | |
| Financial charges | 65/66B | €4,799 | €2,336 | -€2,463 | -51.3% |
| Recurring financial charges | 65 | €4,799 | €2,336 | -€2,463 | -51.3% |
| Profit (loss) for the period before taxes | 9903 | €88,727 | €153,203 | +€64,476 | +72.7% |
| Income taxes | 67/77 | €24,818 | €42,526 | +€17,708 | +71.4% |
| Profit (loss) for the period | 9904 | €63,909 | €110,677 | +€46,768 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €63,909 | €110,677 | +€46,768 | +73.2% |
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 13 October 2026 via checked.be.