SUPERSTAR: 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.
SUPERSTAR
Largest movements
- Cash +€73,662
up €73,662 (+300%), from €24,562 to €98,224
mainly Stocks and contracts (+€72,373) and Net result for the year (+€19,186)
- Stocks and contracts -€72,373
down €72,373 (-44.0%), from €164,305 to €91,932
- Tangible fixed assets -€12,664
down €12,664 (-50.1%), from €25,289 to €12,626
of which Furniture and vehicles: -€8,284
- Financial fixed assets -€6,800
no longer reported in 2024 (was €6,800)
- Receivables within one year +€3,213
up €3,213 (+47.9%), from €6,710 to €9,923
of which Other amounts receivable: +€6,812
- Trade debts -€48,018
down €48,018 (-95.5%), from €50,274 to €2,257
- Profit (loss) carried forward +€19,694
up €19,694 (+14.8%), from €132,650 to €152,344
- Tax, wage and social debts +€17,838
up €17,838 (+159%), from €11,227 to €29,065
of which Remuneration and social security: +€10,217
- Debts after one year -€6,004
down €6,004 (-65.8%), from €9,119 to €3,115
- Turnover -€1.4m
no longer reported in 2024 (was €1.4m)
- Purchases and services +€69,082
up €69,082 (+5.1%), from €1.4m to €1.4m
- Financial charges -€17,617
down €17,617, from €17,376 to -€240
of which Non-recurring financial charges: -€14,880
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,666 | €212,704 | -€14,962 | -6.6% |
| Fixed assets | 21/28 | €32,089 | €12,626 | -€19,464 | -60.7% |
| Tangible fixed assets | 22/27 | €25,289 | €12,626 | -€12,664 | -50.1% |
| Plant, machinery and equipment | 23 | €17,006 | €12,626 | -€4,380 | -25.8% |
| Furniture and vehicles | 24 | €8,284 | - | -€8,284 | |
| Financial fixed assets | 28 | €6,800 | - | -€6,800 | |
| Current assets | 29/58 | €195,577 | €200,079 | +€4,502 | +2.3% |
| Stocks and contracts in progress | 3 | €164,305 | €91,932 | -€72,373 | -44.0% |
| Stocks | 30/36 | €164,305 | €91,932 | -€72,373 | -44.0% |
| Amounts receivable within one year | 40/41 | €6,710 | €9,923 | +€3,213 | +47.9% |
| Trade receivables | 40 | €3,599 | - | -€3,599 | |
| Other amounts receivable | 41 | €3,111 | €9,923 | +€6,812 | +219% |
| Cash at bank and in hand | 54/58 | €24,562 | €98,224 | +€73,662 | +300% |
| Total equity and liabilities | 10/49 | €227,666 | €212,704 | -€14,962 | -6.6% |
| Equity | 10/15 | €152,569 | €172,263 | +€19,694 | +12.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,719 | €13,719 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €11,859 | €11,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,650 | €152,344 | +€19,694 | +14.8% |
| Amounts payable | 17/49 | €75,097 | €40,441 | -€34,656 | -46.1% |
| Amounts payable after more than one year | 17 | €9,119 | €3,115 | -€6,004 | -65.8% |
| Financial debts | 170/4 | €9,119 | €3,115 | -€6,004 | -65.8% |
| Amounts payable within one year | 42/48 | €65,978 | €37,326 | -€28,652 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €4,477 | €6,004 | +€1,528 | +34.1% |
| Trade debts | 44 | €50,274 | €2,257 | -€48,018 | -95.5% |
| Suppliers | 440/4 | €50,274 | €2,257 | -€48,018 | -95.5% |
| Taxes, remuneration and social security | 45 | €11,227 | €29,065 | +€17,838 | +159% |
| Taxes | 450/3 | €8,727 | €16,349 | +€7,622 | +87.3% |
| Remuneration and social security | 454/9 | €2,500 | €12,717 | +€10,217 | +409% |
| Turnover | 70 | €1,432,283 | - | -€1.4m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,364,373 | €1,433,455 | +€69,082 | +5.1% |
| Remuneration, social security and pensions | 62 | €11,560 | €19,395 | +€7,835 | +67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,682 | €12,664 | -€1,019 | -7.4% |
| Other operating charges | 640/8 | €2,325 | €2,654 | +€329 | +14.1% |
| Gross operating margin | 9900 | €67,910 | €58,413 | -€9,497 | -14.0% |
| Operating profit (loss) | 9901 | €40,342 | €23,700 | -€16,642 | -41.3% |
| Financial income | 75/76B | €143 | €2,221 | +€2,078 | +1,448% |
| Recurring financial income | 75 | €143 | €36 | -€107 | -74.7% |
| Non-recurring financial income | 76B | - | €2,185 | +€2,185 | |
| Financial charges | 65/66B | €17,376 | -€240 | -€17,617 | |
| Recurring financial charges | 65 | €2,496 | -€240 | -€2,737 | |
| Non-recurring financial charges | 66B | €14,880 | - | -€14,880 | |
| Profit (loss) for the period before taxes | 9903 | €23,109 | €26,162 | +€3,052 | +13.2% |
| Income taxes | 67/77 | - | €6,976 | +€6,976 | |
| Profit (loss) for the period | 9904 | €23,109 | €19,186 | -€3,923 | -17.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,109 | €19,186 | -€3,923 | -17.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.