SUPERSEATING: 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.
SUPERSEATING
Largest movements
- Cash +€147,848
up €147,848 (+66.9%), from €221,062 to €368,910
mainly Net result for the year (+€175,971) and Other debts (+€33,505)
- Tangible fixed assets -€16,986
down €16,986 (-9.2%), from €185,546 to €168,560
of which Land and buildings: -€8,973
- Current investments +€13,989
up €13,989 (+2.1%), from €660,849 to €674,838
- Reserves +€102,486
up €102,486 (+16.7%), from €615,115 to €717,601
- Other debts +€33,505
up €33,505 (+9.5%), from €354,010 to €387,514
- Tax, wage and social debts +€18,968
up €18,968 (+94.9%), from €19,980 to €38,948
- Gross operating margin +€17,444
up €17,444 (+6.9%), from €252,569 to €270,013
- Financial income -€13,441
down €13,441 (-50.3%), from €26,698 to €13,257
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 | €1,094,591 | €1,240,226 | +€145,635 | +13.3% |
| Fixed assets | 21/28 | €185,546 | €168,560 | -€16,986 | -9.2% |
| Tangible fixed assets | 22/27 | €185,546 | €168,560 | -€16,986 | -9.2% |
| Land and buildings | 22 | €159,409 | €150,436 | -€8,973 | -5.6% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €24,543 | €17,985 | -€6,558 | -26.7% |
| Other tangible fixed assets | 26 | €1,595 | €140 | -€1,455 | -91.2% |
| Current assets | 29/58 | €909,045 | €1,071,666 | +€162,621 | +17.9% |
| Amounts receivable within one year | 40/41 | €27,134 | €27,156 | +€22 | +0.1% |
| Trade receivables | 40 | €23,954 | €26,874 | +€2,919 | +12.2% |
| Other amounts receivable | 41 | €3,180 | €282 | -€2,898 | -91.1% |
| Current investments | 50/53 | €660,849 | €674,838 | +€13,989 | +2.1% |
| Cash at bank and in hand | 54/58 | €221,062 | €368,910 | +€147,848 | +66.9% |
| Deferred charges and accrued income | 490/1 | - | €762 | +€762 | |
| Total equity and liabilities | 10/49 | €1,094,591 | €1,240,226 | +€145,635 | +13.3% |
| Equity | 10/15 | €621,315 | €723,801 | +€102,486 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €615,115 | €717,601 | +€102,486 | +16.7% |
| Distributable reserves | 133 | €615,115 | €717,601 | +€102,486 | +16.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €53,908 | €53,908 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €53,908 | €53,908 | = | 0.0% |
| Pensions and similar obligations | 160 | €53,908 | €53,908 | = | 0.0% |
| Amounts payable | 17/49 | €419,368 | €462,517 | +€43,149 | +10.3% |
| Amounts payable within one year | 42/48 | €375,142 | €427,710 | +€52,567 | +14.0% |
| Trade debts | 44 | €1,152 | €1,247 | +€95 | +8.2% |
| Suppliers | 440/4 | €1,152 | €1,247 | +€95 | +8.2% |
| Taxes, remuneration and social security | 45 | €19,980 | €38,948 | +€18,968 | +94.9% |
| Taxes | 450/3 | €19,980 | €38,948 | +€18,968 | +94.9% |
| Other amounts payable | 47/48 | €354,010 | €387,514 | +€33,505 | +9.5% |
| Accrued charges and deferred income | 492/3 | €44,225 | €34,807 | -€9,419 | -21.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,074 | €18,063 | -€12 | -0.1% |
| Other operating charges | 640/8 | €2,651 | €3,021 | +€370 | +13.9% |
| Gross operating margin | 9900 | €252,569 | €270,013 | +€17,444 | +6.9% |
| Operating profit (loss) | 9901 | €231,843 | €248,930 | +€17,087 | +7.4% |
| Financial income | 75/76B | €26,698 | €13,257 | -€13,441 | -50.3% |
| Recurring financial income | 75 | €26,698 | €13,257 | -€13,441 | -50.3% |
| Financial charges | 65/66B | €23,379 | €25,548 | +€2,169 | +9.3% |
| Recurring financial charges | 65 | €23,379 | €25,548 | +€2,169 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €235,163 | €236,640 | +€1,477 | +0.6% |
| Income taxes | 67/77 | €62,191 | €60,668 | -€1,523 | -2.4% |
| Profit (loss) for the period | 9904 | €172,972 | €175,971 | +€2,999 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €172,972 | €175,971 | +€2,999 | +1.7% |
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 28 September 2026 via checked.be.