SUPERSTONE: 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.
SUPERSTONE
Largest movements
- Tangible fixed assets +€149,343
up €149,343 (+204.6%), from €73,010 to €222,352
of which Furniture and vehicles: +€142,426
- Receivables within one year +€19,736
up €19,736 (+34.9%), from €56,587 to €76,322
of which Trade receivables: +€23,540
- Cash -€7,065
down €7,065 (-14.2%), from €49,719 to €42,654
mainly Investment in fixed assets (net) (-€190,500) and Trade debts (-€29,699)
- Debts after one year +€123,182
new in 2025: €123,182
- Trade debts -€29,699
down €29,699 (-32.1%), from €92,437 to €62,737
- Tax, wage and social debts +€27,815
up €27,815 (+345.3%), from €8,055 to €35,870
of which Taxes: +€27,295
- Current portion of long-term debt +€25,731
up €25,731, from €0 to €25,731
- Reserves +€18,435
up €18,435 (+30.2%), from €61,124 to €79,559
of which Distributable reserves: +€18,435
- Gross operating margin +€104,699
up €104,699 (+38.2%), from €274,035 to €378,734
- Depreciation +€34,106
up €34,106 (+378.7%), from €9,005 to €43,110
- Staff costs +€23,925
up €23,925 (+9.5%), from €251,406 to €275,330
- Taxes +€7,594
up €7,594 (+254.0%), from €2,990 to €10,585
- Financial charges +€5,502
up €5,502 (+156.6%), from €3,513 to €9,015
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 | €196,616 | €357,079 | +€160,463 | +81.6% |
| Fixed assets | 21/28 | €78,310 | €225,699 | +€147,390 | +188.2% |
| Intangible fixed assets | 21 | €5,300 | €3,347 | -€1,953 | -36.9% |
| Tangible fixed assets | 22/27 | €73,010 | €222,352 | +€149,343 | +204.6% |
| Land and buildings | 22 | €61,973 | €61,973 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,252 | €17,953 | +€10,701 | +147.6% |
| Furniture and vehicles | 24 | - | €142,426 | +€142,426 | |
| Other tangible fixed assets | 26 | €3,784 | €0 | -€3,784 | -100.0% |
| Current assets | 29/58 | €118,306 | €131,380 | +€13,074 | +11.1% |
| Stocks and contracts in progress | 3 | €12,000 | €12,404 | +€404 | +3.4% |
| Stocks | 30/36 | €4,000 | €12,404 | +€8,404 | +210.1% |
| Contracts in progress | 37 | €8,000 | €0 | -€8,000 | -100.0% |
| Amounts receivable within one year | 40/41 | €56,587 | €76,322 | +€19,736 | +34.9% |
| Trade receivables | 40 | €483 | €24,022 | +€23,540 | +4874.5% |
| Other amounts receivable | 41 | €56,104 | €52,300 | -€3,804 | -6.8% |
| Cash at bank and in hand | 54/58 | €49,719 | €42,654 | -€7,065 | -14.2% |
| Total equity and liabilities | 10/49 | €196,616 | €357,079 | +€160,463 | +81.6% |
| Equity | 10/15 | €91,124 | €109,559 | +€18,435 | +20.2% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €61,124 | €79,559 | +€18,435 | +30.2% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,500 | €14,500 | = | 0.0% |
| Distributable reserves | 133 | €43,624 | €62,059 | +€18,435 | +42.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,492 | €247,520 | +€142,028 | +134.6% |
| Amounts payable after more than one year | 17 | - | €123,182 | +€123,182 | |
| Financial debts | 170/4 | - | €123,182 | +€123,182 | |
| Amounts payable within one year | 42/48 | €105,492 | €124,338 | +€18,847 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €25,731 | +€25,731 | |
| Trade debts | 44 | €92,437 | €62,737 | -€29,699 | -32.1% |
| Suppliers | 440/4 | €92,437 | €62,737 | -€29,699 | -32.1% |
| Advances received on contracts in progress | 46 | €5,000 | €0 | -€5,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,055 | €35,870 | +€27,815 | +345.3% |
| Taxes | 450/3 | €0 | €27,295 | +€27,295 | |
| Remuneration and social security | 454/9 | €8,055 | €8,575 | +€520 | +6.5% |
| Non-recurring operating income | 76A | €0 | €22,000 | +€22,000 | |
| Remuneration, social security and pensions | 62 | €251,406 | €275,330 | +€23,925 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,005 | €43,110 | +€34,106 | +378.7% |
| Other operating charges | 640/8 | €1,505 | €3,577 | +€2,072 | +137.7% |
| Gross operating margin | 9900 | €274,035 | €378,734 | +€104,699 | +38.2% |
| Operating profit (loss) | 9901 | €12,119 | €56,717 | +€44,598 | +368.0% |
| Financial income | 75/76B | €836 | €449 | -€387 | -46.2% |
| Recurring financial income | 75 | €836 | €449 | -€387 | -46.2% |
| Financial charges | 65/66B | €3,513 | €9,015 | +€5,502 | +156.6% |
| Recurring financial charges | 65 | €3,513 | €9,015 | +€5,502 | +156.6% |
| Profit (loss) for the period before taxes | 9903 | €9,442 | €48,151 | +€38,709 | +410.0% |
| Income taxes | 67/77 | €2,990 | €10,585 | +€7,594 | +254.0% |
| Profit (loss) for the period | 9904 | €6,452 | €37,567 | +€31,115 | +482.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,452 | €37,567 | +€31,115 | +482.3% |
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 11 October 2026 via checked.be.