Supersani: 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.
Supersani
Largest movements
- Receivables within one year -€154,286
down €154,286 (-56.3%), from €273,865 to €119,579
- Cash -€12,774
down €12,774 (-22.8%), from €56,102 to €43,328
mainly Trade debts (-€149,951) and Tax, wage and social debts (-€32,342)
- Trade debts -€149,951
down €149,951 (-66.7%), from €224,969 to €75,017
- Tax, wage and social debts -€32,342
down €32,342 (-61.0%), from €53,043 to €20,701
- Reserves +€14,695
up €14,695 (+24.8%), from €59,370 to €74,065
- Turnover -€128,797
down €128,797 (-35.8%), from €359,387 to €230,590
- Purchases and services -€125,005
down €125,005 (-37.6%), from €332,775 to €207,770
- Depreciation -€8,179
down €8,179 (-93.8%), from €8,720 to €541
- Gross operating margin -€3,822
down €3,822 (-14.3%), from €26,642 to €22,820
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 | €397,382 | €229,963 | -€167,419 | -42.1% |
| Fixed assets | 21/28 | €1,308 | €766 | -€541 | -41.4% |
| Tangible fixed assets | 22/27 | €1,308 | €766 | -€541 | -41.4% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,308 | €766 | -€541 | -41.4% |
| Current assets | 29/58 | €396,074 | €229,196 | -€166,878 | -42.1% |
| Stocks and contracts in progress | 3 | €65,345 | €65,345 | = | 0.0% |
| Stocks | 30/36 | €65,345 | €65,345 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €273,865 | €119,579 | -€154,286 | -56.3% |
| Trade receivables | 40 | €273,865 | €119,579 | -€154,286 | -56.3% |
| Cash at bank and in hand | 54/58 | €56,102 | €43,328 | -€12,774 | -22.8% |
| Deferred charges and accrued income | 490/1 | €763 | €944 | +€181 | +23.8% |
| Total equity and liabilities | 10/49 | €397,382 | €229,963 | -€167,419 | -42.1% |
| Equity | 10/15 | €119,370 | €134,065 | +€14,695 | +12.3% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €59,370 | €74,065 | +€14,695 | +24.8% |
| Distributable reserves | 133 | €59,370 | €74,065 | +€14,695 | +24.8% |
| Amounts payable | 17/49 | €278,012 | €95,897 | -€182,114 | -65.5% |
| Amounts payable within one year | 42/48 | €278,012 | €95,897 | -€182,114 | -65.5% |
| Trade debts | 44 | €224,969 | €75,017 | -€149,951 | -66.7% |
| Suppliers | 440/4 | €224,969 | €75,017 | -€149,951 | -66.7% |
| Taxes, remuneration and social security | 45 | €53,043 | €20,701 | -€32,342 | -61.0% |
| Taxes | 450/3 | €53,043 | €20,701 | -€32,342 | -61.0% |
| Other amounts payable | 47/48 | - | €179 | +€179 | |
| Turnover | 70 | €359,387 | €230,590 | -€128,797 | -35.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €332,775 | €207,770 | -€125,005 | -37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,720 | €541 | -€8,179 | -93.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €26,642 | €22,820 | -€3,822 | -14.3% |
| Operating profit (loss) | 9901 | €17,534 | €21,879 | +€4,345 | +24.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €2,386 | €1,663 | -€723 | -30.3% |
| Recurring financial charges | 65 | €2,386 | €1,663 | -€723 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €15,149 | €20,219 | +€5,070 | +33.5% |
| Income taxes | 67/77 | €4,117 | €5,524 | +€1,407 | +34.2% |
| Profit (loss) for the period | 9904 | €11,031 | €14,695 | +€3,664 | +33.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,031 | €14,695 | +€3,664 | +33.2% |
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 20 October 2026 via checked.be.