SupGest: what changed
Two fiscal 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.
SupGest
Largest movements
- Current investments -€180,000
no longer reported in 2025 (was €180,000)
- Cash +€47,996
up €47,996 (+164.0%), from €29,269 to €77,265
mainly Current investments (+€180,000) and Net result for the year (+€96,965)
- Receivables within one year -€9,791
down €9,791 (-34.7%), from €28,183 to €18,392
of which Other amounts receivable: -€9,501
- Other debts -€91,122
down €91,122 (-60.0%), from €151,786 to €60,665
- Reserves -€53,700
down €53,700 (-96.7%), from €55,560 to €1,860
of which Distributable reserves: -€53,700
- Tax, wage and social debts +€2,412
up €2,412 (+21.0%), from €11,505 to €13,918
of which Taxes: +€3,196
- Gross operating margin +€122,532
new in 2025: €122,532
- Taxes +€26,913
new in 2025: €26,913
- Financial income +€2,096
new in 2025: €2,096
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €237,452 | €95,657 | -€141,794 | -59.7% |
| Current assets | 29/58 | €237,452 | €95,657 | -€141,794 | -59.7% |
| Amounts receivable within one year | 40/41 | €28,183 | €18,392 | -€9,791 | -34.7% |
| Trade receivables | 40 | €18,682 | €18,392 | -€290 | -1.6% |
| Other amounts receivable | 41 | €9,501 | - | -€9,501 | |
| Current investments | 50/53 | €180,000 | - | -€180,000 | |
| Cash at bank and in hand | 54/58 | €29,269 | €77,265 | +€47,996 | +164.0% |
| Total equity and liabilities | 10/49 | €237,452 | €95,657 | -€141,794 | -59.7% |
| Equity | 10/15 | €74,160 | €20,460 | -€53,700 | -72.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €55,560 | €1,860 | -€53,700 | -96.7% |
| 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 | €53,700 | - | -€53,700 | |
| Amounts payable | 17/49 | €163,292 | €75,197 | -€88,094 | -53.9% |
| Amounts payable within one year | 42/48 | €163,292 | €74,582 | -€88,709 | -54.3% |
| Taxes, remuneration and social security | 45 | €11,505 | €13,918 | +€2,412 | +21.0% |
| Taxes | 450/3 | €10,692 | €13,888 | +€3,196 | +29.9% |
| Remuneration and social security | 454/9 | €813 | €29 | -€783 | -96.4% |
| Other amounts payable | 47/48 | €151,786 | €60,665 | -€91,122 | -60.0% |
| Accrued charges and deferred income | 492/3 | - | €615 | +€615 | |
| Other operating charges | 640/8 | - | €677 | +€677 | |
| Gross operating margin | 9900 | - | €122,532 | +€122,532 | |
| Operating profit (loss) | 9901 | - | €121,855 | +€121,855 | |
| Financial income | 75/76B | - | €2,096 | +€2,096 | |
| Recurring financial income | 75 | - | €2,096 | +€2,096 | |
| Financial charges | 65/66B | - | €73 | +€73 | |
| Recurring financial charges | 65 | - | €73 | +€73 | |
| Profit (loss) for the period before taxes | 9903 | - | €123,878 | +€123,878 | |
| Income taxes | 67/77 | - | €26,913 | +€26,913 | |
| Profit (loss) for the period | 9904 | - | €96,965 | +€96,965 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €96,965 | +€96,965 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.