SUPOTHIMO: 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.
SUPOTHIMO
Largest movements
- Tangible fixed assets -€9,524
down €9,524 (-26.3%), from €36,179 to €26,655
of which Plant, machinery and equipment: -€5,799
- Cash +€8,115
up €8,115 (+243%), from €3,333 to €11,448
mainly Depreciation (+€11,514) and Trade debts (+€10,381)
- Receivables within one year +€3,110
new in 2025: €3,110
- Stocks and contracts +€2,700
up €2,700 (+42.0%), from €6,426 to €9,126
- Trade debts +€10,381
up €10,381 (+1,275%), from €814 to €11,195
- Current portion of long-term debt -€4,234
down €4,234 (-22.5%), from €18,844 to €14,610
- Other debts -€3,911
down €3,911 (-8.0%), from €48,815 to €44,904
- Profit (loss) carried forward +€2,084
up €2,084 (+2.2%), from -€94,712 to -€92,628
- Accrued charges and deferred income +€800
new in 2025: €800
- Gross operating margin -€86,981
down €86,981 (-84.4%), from €103,011 to €16,030
- Depreciation +€5,197
up €5,197 (+82.3%), from €6,317 to €11,514
- Staff costs -€2,959
down €2,959 (-98.4%), from €3,008 to €49
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 | €53,692 | €58,093 | +€4,401 | +8.2% |
| Fixed assets | 21/28 | €43,933 | €34,409 | -€9,524 | -21.7% |
| Tangible fixed assets | 22/27 | €36,179 | €26,655 | -€9,524 | -26.3% |
| Plant, machinery and equipment | 23 | €13,556 | €7,757 | -€5,799 | -42.8% |
| Furniture and vehicles | 24 | €19,814 | €16,401 | -€3,413 | -17.2% |
| Other tangible fixed assets | 26 | €2,809 | €2,497 | -€312 | -11.1% |
| Financial fixed assets | 28 | €7,754 | €7,754 | = | 0.0% |
| Current assets | 29/58 | €9,759 | €23,684 | +€13,925 | +143% |
| Stocks and contracts in progress | 3 | €6,426 | €9,126 | +€2,700 | +42.0% |
| Stocks | 30/36 | €6,426 | €9,126 | +€2,700 | +42.0% |
| Amounts receivable within one year | 40/41 | - | €3,110 | +€3,110 | |
| Other amounts receivable | 41 | - | €3,110 | +€3,110 | |
| Cash at bank and in hand | 54/58 | €3,333 | €11,448 | +€8,115 | +243% |
| Total equity and liabilities | 10/49 | €53,692 | €58,093 | +€4,401 | +8.2% |
| Equity | 10/15 | -€15,500 | -€13,416 | +€2,084 | +13.4% |
| Contributions | 10/11 | €78,592 | €78,592 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Tax-exempt reserves | 132 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,712 | -€92,628 | +€2,084 | +2.2% |
| Amounts payable | 17/49 | €69,192 | €71,509 | +€2,317 | +3.3% |
| Amounts payable within one year | 42/48 | €69,192 | €70,709 | +€1,517 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €18,844 | €14,610 | -€4,234 | -22.5% |
| Trade debts | 44 | €814 | €11,195 | +€10,381 | +1,275% |
| Suppliers | 440/4 | €814 | €11,195 | +€10,381 | +1,275% |
| Taxes, remuneration and social security | 45 | €719 | - | -€719 | |
| Taxes | 450/3 | €719 | - | -€719 | |
| Other amounts payable | 47/48 | €48,815 | €44,904 | -€3,911 | -8.0% |
| Accrued charges and deferred income | 492/3 | - | €800 | +€800 | |
| Remuneration, social security and pensions | 62 | €3,008 | €49 | -€2,959 | -98.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,317 | €11,514 | +€5,197 | +82.3% |
| Other operating charges | 640/8 | €1,288 | €2,023 | +€735 | +57.1% |
| Gross operating margin | 9900 | €103,011 | €16,030 | -€86,981 | -84.4% |
| Operating profit (loss) | 9901 | €92,398 | €2,444 | -€89,954 | -97.4% |
| Financial charges | 65/66B | €807 | €360 | -€447 | -55.4% |
| Recurring financial charges | 65 | €807 | €360 | -€447 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €91,591 | €2,084 | -€89,507 | -97.7% |
| Profit (loss) for the period | 9904 | €91,591 | €2,084 | -€89,507 | -97.7% |
| Profit (loss) for the period to be appropriated | 9905 | €91,591 | €2,084 | -€89,507 | -97.7% |
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 14 October 2026 via checked.be.