SUPERSMILE: 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.
SUPERSMILE
Largest movements
- Cash +€155,387
up €155,387 (+142%), from €109,301 to €264,688
mainly Net result for the year (+€182,585) and Other debts (+€182,568)
- Financial fixed assets +€57,000
new in 2025: €57,000
- Other debts +€182,568
up €182,568 (+43.9%), from €415,806 to €598,375
- Tax, wage and social debts +€20,915
up €20,915 (+68.7%), from €30,433 to €51,348
of which Taxes: +€23,351
- Gross operating margin +€112,581
up €112,581 (+47.3%), from €238,003 to €350,583
- Depreciation -€54,584
down €54,584 (-42.0%), from €129,935 to €75,351
- Taxes +€38,372
up €38,372 (+185%), from €20,751 to €59,123
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 | €640,247 | €846,553 | +€206,306 | +32.2% |
| Fixed assets | 21/28 | €517,815 | €568,317 | +€50,502 | +9.8% |
| Tangible fixed assets | 22/27 | €517,815 | €511,317 | -€6,498 | -1.3% |
| Land and buildings | 22 | €383,874 | €425,386 | +€41,511 | +10.8% |
| Plant, machinery and equipment | 23 | €123,491 | €82,749 | -€40,741 | -33.0% |
| Furniture and vehicles | 24 | €10,450 | €3,182 | -€7,268 | -69.5% |
| Financial fixed assets | 28 | - | €57,000 | +€57,000 | |
| Current assets | 29/58 | €122,432 | €278,236 | +€155,804 | +127% |
| Stocks and contracts in progress | 3 | €1,820 | €1,732 | -€88 | -4.8% |
| Stocks | 30/36 | €1,820 | €1,732 | -€88 | -4.8% |
| Current investments | 50/53 | €300 | €300 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,301 | €264,688 | +€155,387 | +142% |
| Deferred charges and accrued income | 490/1 | €11,011 | €11,516 | +€505 | +4.6% |
| Total equity and liabilities | 10/49 | €640,247 | €846,553 | +€206,306 | +32.2% |
| Equity | 10/15 | €186,560 | €186,560 | = | 0.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €182,560 | €182,560 | = | 0.0% |
| Distributable reserves | 133 | €182,560 | €182,560 | = | 0.0% |
| Amounts payable | 17/49 | €453,687 | €659,993 | +€206,306 | +45.5% |
| Amounts payable within one year | 42/48 | €453,687 | €659,993 | +€206,306 | +45.5% |
| Trade debts | 44 | €7,448 | €10,271 | +€2,823 | +37.9% |
| Suppliers | 440/4 | €7,448 | €10,271 | +€2,823 | +37.9% |
| Taxes, remuneration and social security | 45 | €30,433 | €51,348 | +€20,915 | +68.7% |
| Taxes | 450/3 | €20,772 | €44,123 | +€23,351 | +112% |
| Remuneration and social security | 454/9 | €9,660 | €7,224 | -€2,436 | -25.2% |
| Other amounts payable | 47/48 | €415,806 | €598,375 | +€182,568 | +43.9% |
| Non-recurring operating income | 76A | - | €68,853 | +€68,853 | |
| Remuneration, social security and pensions | 62 | €32,254 | €33,289 | +€1,035 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129,935 | €75,351 | -€54,584 | -42.0% |
| Other operating charges | 640/8 | €144 | €152 | +€8 | +5.6% |
| Gross operating margin | 9900 | €238,003 | €350,583 | +€112,581 | +47.3% |
| Operating profit (loss) | 9901 | €75,670 | €241,791 | +€166,122 | +220% |
| Financial income | 75/76B | €37 | €16 | -€22 | -58.3% |
| Recurring financial income | 75 | €37 | €16 | -€22 | -58.3% |
| Financial charges | 65/66B | €132 | €98 | -€34 | -25.8% |
| Recurring financial charges | 65 | €132 | €98 | -€34 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €75,575 | €241,709 | +€166,134 | +220% |
| Income taxes | 67/77 | €20,751 | €59,123 | +€38,372 | +185% |
| Profit (loss) for the period | 9904 | €54,823 | €182,585 | +€127,762 | +233% |
| Profit (loss) for the period to be appropriated | 9905 | €54,823 | €182,585 | +€127,762 | +233% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.