Superveranda: 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.
Superveranda
Largest movements
- Cash -€20,832
down €20,832 (-56.1%), from €37,126 to €16,294
mainly Net result for the year (-€23,441) and Investment in fixed assets (net) (-€16,552)
- Tangible fixed assets +€14,746
new in 2025: €14,746
- Receivables within one year -€13,998
down €13,998 (-4.3%), from €322,440 to €308,442
of which Trade receivables: -€16,594
- Profit (loss) carried forward -€23,441
down €23,441 (-34.9%), from €67,262 to €43,821
- Tax, wage and social debts +€12,264
up €12,264 (+350%), from €3,504 to €15,768
- Accrued charges and deferred income -€4,800
no longer reported in 2025 (was €4,800)
- Trade debts -€4,299
down €4,299 (-2.2%), from €195,491 to €191,192
- Gross operating margin -€29,600
down €29,600, from €12,199 to -€17,401
- Taxes -€2,062
down €2,062 (-84.2%), from €2,448 to €386
- Financial charges +€1,850
up €1,850 (+195%), from €950 to €2,800
- Depreciation +€1,806
new in 2025: €1,806
- Other operating charges -€1,726
down €1,726 (-62.2%), from €2,774 to €1,048
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 | €372,930 | €352,654 | -€20,276 | -5.4% |
| Fixed assets | 21/28 | €13,172 | €27,918 | +€14,746 | +112% |
| Tangible fixed assets | 22/27 | - | €14,746 | +€14,746 | |
| Furniture and vehicles | 24 | - | €14,746 | +€14,746 | |
| Financial fixed assets | 28 | €13,172 | €13,172 | = | 0.0% |
| Current assets | 29/58 | €359,758 | €324,736 | -€35,022 | -9.7% |
| Amounts receivable within one year | 40/41 | €322,440 | €308,442 | -€13,998 | -4.3% |
| Trade receivables | 40 | €307,703 | €291,109 | -€16,594 | -5.4% |
| Other amounts receivable | 41 | €14,737 | €17,333 | +€2,596 | +17.6% |
| Cash at bank and in hand | 54/58 | €37,126 | €16,294 | -€20,832 | -56.1% |
| Deferred charges and accrued income | 490/1 | €192 | - | -€192 | |
| Total equity and liabilities | 10/49 | €372,930 | €352,654 | -€20,276 | -5.4% |
| Equity | 10/15 | €169,035 | €145,594 | -€23,441 | -13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €83,173 | €83,173 | = | 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 | €81,313 | €81,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,262 | €43,821 | -€23,441 | -34.9% |
| Amounts payable | 17/49 | €203,895 | €207,060 | +€3,165 | +1.6% |
| Amounts payable within one year | 42/48 | €199,095 | €207,060 | +€7,965 | +4.0% |
| Trade debts | 44 | €195,491 | €191,192 | -€4,299 | -2.2% |
| Suppliers | 440/4 | €195,491 | €191,192 | -€4,299 | -2.2% |
| Taxes, remuneration and social security | 45 | €3,504 | €15,768 | +€12,264 | +350% |
| Taxes | 450/3 | €3,504 | €15,768 | +€12,264 | +350% |
| Other amounts payable | 47/48 | €100 | €100 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €4,800 | - | -€4,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,806 | +€1,806 | |
| Other operating charges | 640/8 | €2,774 | €1,048 | -€1,726 | -62.2% |
| Gross operating margin | 9900 | €12,199 | -€17,401 | -€29,600 | |
| Operating profit (loss) | 9901 | €9,425 | -€20,255 | -€29,680 | |
| Financial charges | 65/66B | €950 | €2,800 | +€1,850 | +195% |
| Recurring financial charges | 65 | €950 | €2,800 | +€1,850 | +195% |
| Profit (loss) for the period before taxes | 9903 | €8,475 | -€23,055 | -€31,530 | |
| Income taxes | 67/77 | €2,448 | €386 | -€2,062 | -84.2% |
| Profit (loss) for the period | 9904 | €6,027 | -€23,441 | -€29,468 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,027 | -€23,441 | -€29,468 |
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 15 October 2026 via checked.be.