SUPERVIZOME: 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.
SUPERVIZOME
Largest movements
- Cash +€20,296
up €20,296 (+61.4%), from €33,064 to €53,361
mainly Short-term financial debts (+€24,780) and Depreciation (+€23,555)
- Tangible fixed assets -€19,061
down €19,061 (-42.9%), from €44,390 to €25,329
- Receivables within one year -€13,475
down €13,475 (-9.0%), from €149,494 to €136,019
of which Trade receivables: -€28,307
- Financial fixed assets -€8,750
down €8,750 (-42.7%), from €20,476 to €11,726
- Deferred charges and accrued income -€4,890
down €4,890 (-51.7%), from €9,458 to €4,568
- Trade debts -€58,653
down €58,653 (-53.6%), from €109,326 to €50,673
- Short-term financial debts +€24,780
up €24,780 (+396%), from €6,257 to €31,037
- Profit (loss) carried forward +€23,139
up €23,139 (+50.4%), from €45,881 to €69,019
- Tax, wage and social debts -€13,201
down €13,201 (-41.9%), from €31,535 to €18,334
of which Remuneration and social security: -€9,409
- Gross operating margin -€154,957
down €154,957 (-49.9%), from €310,746 to €155,790
- Staff costs -€81,192
down €81,192 (-50.2%), from €161,696 to €80,504
- Depreciation -€76,793
down €76,793 (-76.5%), from €100,349 to €23,555
- Write-downs -€9,524
down €9,524 (-72.1%), from €13,201 to €3,677
- Other operating charges +€5,936
up €5,936 (+68.2%), from €8,703 to €14,638
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,882 | €231,003 | -€25,879 | -10.1% |
| Fixed assets | 21/28 | €64,866 | €37,055 | -€27,811 | -42.9% |
| Tangible fixed assets | 22/27 | €44,390 | €25,329 | -€19,061 | -42.9% |
| Furniture and vehicles | 24 | €44,390 | €25,329 | -€19,061 | -42.9% |
| Financial fixed assets | 28 | €20,476 | €11,726 | -€8,750 | -42.7% |
| Current assets | 29/58 | €192,016 | €193,948 | +€1,932 | +1.0% |
| Amounts receivable within one year | 40/41 | €149,494 | €136,019 | -€13,475 | -9.0% |
| Trade receivables | 40 | €145,766 | €117,459 | -€28,307 | -19.4% |
| Other amounts receivable | 41 | €3,728 | €18,561 | +€14,832 | +398% |
| Cash at bank and in hand | 54/58 | €33,064 | €53,361 | +€20,296 | +61.4% |
| Deferred charges and accrued income | 490/1 | €9,458 | €4,568 | -€4,890 | -51.7% |
| Total equity and liabilities | 10/49 | €256,882 | €231,003 | -€25,879 | -10.1% |
| Equity | 10/15 | €50,881 | €74,019 | +€23,139 | +45.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,881 | €69,019 | +€23,139 | +50.4% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Environmental obligations | 163 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €176,001 | €126,984 | -€49,018 | -27.9% |
| Amounts payable within one year | 42/48 | €148,492 | €100,045 | -€48,448 | -32.6% |
| Financial debts | 43 | €6,257 | €31,037 | +€24,780 | +396% |
| Other loans | 439 | €6,257 | €31,037 | +€24,780 | +396% |
| Trade debts | 44 | €109,326 | €50,673 | -€58,653 | -53.6% |
| Suppliers | 440/4 | €109,326 | €50,673 | -€58,653 | -53.6% |
| Taxes, remuneration and social security | 45 | €31,535 | €18,334 | -€13,201 | -41.9% |
| Taxes | 450/3 | €13,625 | €9,833 | -€3,793 | -27.8% |
| Remuneration and social security | 454/9 | €17,910 | €8,501 | -€9,409 | -52.5% |
| Other amounts payable | 47/48 | €1,374 | - | -€1,374 | |
| Accrued charges and deferred income | 492/3 | €27,509 | €26,939 | -€570 | -2.1% |
| Remuneration, social security and pensions | 62 | €161,696 | €80,504 | -€81,192 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100,349 | €23,555 | -€76,793 | -76.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,201 | €3,677 | -€9,524 | -72.1% |
| Other operating charges | 640/8 | €8,703 | €14,638 | +€5,936 | +68.2% |
| Gross operating margin | 9900 | €310,746 | €155,790 | -€154,957 | -49.9% |
| Operating profit (loss) | 9901 | €26,798 | €33,415 | +€6,617 | +24.7% |
| Financial income | 75/76B | - | €2,247 | +€2,247 | |
| Recurring financial income | 75 | - | €2,247 | +€2,247 | |
| Financial charges | 65/66B | €7,813 | €4,879 | -€2,934 | -37.6% |
| Recurring financial charges | 65 | €7,813 | €4,879 | -€2,934 | -37.6% |
| Profit (loss) for the period before taxes | 9903 | €18,985 | €30,784 | +€11,798 | +62.1% |
| Income taxes | 67/77 | €4,112 | €7,645 | +€3,533 | +85.9% |
| Profit (loss) for the period | 9904 | €14,873 | €23,139 | +€8,266 | +55.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,873 | €23,139 | +€8,266 | +55.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.