SUPPERDELUX: 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.
SUPPERDELUX
Largest movements
- Tangible fixed assets -€330,568
down €330,568 (-11.9%), from €2.8m to €2.5m
of which Land and buildings: -€328,600
- Cash +€241,058
up €241,058 (+3,805%), from €6,336 to €247,394
mainly Net result for the year (+€235,514) and Investment in fixed assets (net) (+€195,984)
- Deferred charges and accrued income +€102,361
up €102,361 (+888%), from €11,527 to €113,888
- Short-term financial debts -€266,416
down €266,416 (-67.9%), from €392,266 to €125,850
of which Credit institutions: -€265,000
- Reserves +€235,500
up €235,500 (+18.0%), from €1.3m to €1.5m
of which Distributable reserves: +€235,500
- Debts after one year +€121,400
up €121,400 (+7.9%), from €1.5m to €1.7m
- Depreciation -€184,523
down €184,523 (-57.8%), from €319,108 to €134,585
- Gross operating margin -€131,446
down €131,446 (-18.3%), from €717,680 to €586,234
- Taxes +€38,681
up €38,681 (+46.9%), from €82,442 to €121,123
- Financial charges +€37,503
up €37,503 (+57.3%), from €65,419 to €102,922
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 | €3,514,470 | €3,537,894 | +€23,424 | +0.7% |
| Fixed assets | 21/28 | €2,792,341 | €2,461,773 | -€330,568 | -11.8% |
| Tangible fixed assets | 22/27 | €2,780,575 | €2,450,007 | -€330,568 | -11.9% |
| Land and buildings | 22 | €2,669,806 | €2,341,206 | -€328,600 | -12.3% |
| Plant, machinery and equipment | 23 | €3,180 | €14,915 | +€11,735 | +369% |
| Furniture and vehicles | 24 | €71,663 | €51,940 | -€19,723 | -27.5% |
| Other tangible fixed assets | 26 | €35,926 | €41,946 | +€6,020 | +16.8% |
| Financial fixed assets | 28 | €11,767 | €11,767 | -€0 | 0.0% |
| Current assets | 29/58 | €722,129 | €1,076,121 | +€353,992 | +49.0% |
| Amounts receivable after more than one year | 29 | €285,005 | €299,005 | +€14,000 | +4.9% |
| Other amounts receivable | 291 | €285,005 | €299,005 | +€14,000 | +4.9% |
| Amounts receivable within one year | 40/41 | €419,260 | €415,834 | -€3,426 | -0.8% |
| Trade receivables | 40 | €51,915 | €74,563 | +€22,648 | +43.6% |
| Other amounts receivable | 41 | €367,345 | €341,270 | -€26,075 | -7.1% |
| Cash at bank and in hand | 54/58 | €6,336 | €247,394 | +€241,058 | +3,805% |
| Deferred charges and accrued income | 490/1 | €11,527 | €113,888 | +€102,361 | +888% |
| Total equity and liabilities | 10/49 | €3,514,470 | €3,537,894 | +€23,424 | +0.7% |
| Equity | 10/15 | €1,331,815 | €1,567,329 | +€235,514 | +17.7% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Reserves | 13 | €1,308,971 | €1,544,471 | +€235,500 | +18.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €271 | €271 | +€0 | +0.1% |
| Distributable reserves | 133 | €1,308,700 | €1,544,200 | +€235,500 | +18.0% |
| Profit (loss) carried forward | 14 | €344 | €357 | +€13 | +3.9% |
| Amounts payable | 17/49 | €2,182,655 | €1,970,566 | -€212,089 | -9.7% |
| Amounts payable after more than one year | 17 | €1,531,151 | €1,652,551 | +€121,400 | +7.9% |
| Financial debts | 170/4 | €1,531,151 | €1,652,551 | +€121,400 | +7.9% |
| Amounts payable within one year | 42/48 | €635,679 | €318,015 | -€317,664 | -50.0% |
| Current portion of amounts payable after more than one year | 42 | €135,376 | €121,405 | -€13,971 | -10.3% |
| Financial debts | 43 | €392,266 | €125,850 | -€266,416 | -67.9% |
| Credit institutions | 430/8 | €390,000 | €125,000 | -€265,000 | -67.9% |
| Other loans | 439 | €2,266 | €850 | -€1,416 | -62.5% |
| Trade debts | 44 | €53,003 | €43,601 | -€9,402 | -17.7% |
| Suppliers | 440/4 | €53,003 | €43,601 | -€9,402 | -17.7% |
| Taxes, remuneration and social security | 45 | €53,179 | €25,304 | -€27,875 | -52.4% |
| Taxes | 450/3 | €53,179 | €25,304 | -€27,875 | -52.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,855 | €1,855 | +€0 | 0.0% |
| Accrued charges and deferred income | 492/3 | €15,825 | €0 | -€15,825 | -100% |
| Non-recurring operating income | 76A | - | €540,725 | +€540,725 | |
| Remuneration, social security and pensions | 62 | -€163 | €0 | +€163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €319,108 | €134,585 | -€184,523 | -57.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€444 | -€444 | |
| Other operating charges | 640/8 | €22,923 | €17,583 | -€5,340 | -23.3% |
| Gross operating margin | 9900 | €717,680 | €586,234 | -€131,446 | -18.3% |
| Operating profit (loss) | 9901 | €375,812 | €434,510 | +€58,698 | +15.6% |
| Financial income | 75/76B | €20,077 | €25,050 | +€4,973 | +24.8% |
| Recurring financial income | 75 | €20,077 | €25,050 | +€4,973 | +24.8% |
| Financial charges | 65/66B | €65,419 | €102,922 | +€37,503 | +57.3% |
| Recurring financial charges | 65 | €65,419 | €102,922 | +€37,503 | +57.3% |
| Profit (loss) for the period before taxes | 9903 | €330,469 | €356,637 | +€26,168 | +7.9% |
| Income taxes | 67/77 | €82,442 | €121,123 | +€38,681 | +46.9% |
| Profit (loss) for the period | 9904 | €248,027 | €235,514 | -€12,513 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €248,027 | €235,514 | -€12,513 | -5.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.