SUPPLUS: 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.
SUPPLUS
Largest movements
- Cash +€8,012
up €8,012 (+6.7%), from €120,285 to €128,297
mainly Net result for the year (+€27,176) and Depreciation (+€1,438)
- Tangible fixed assets +€5,246
up €5,246 (+86.8%), from €6,045 to €11,291
of which Other tangible fixed assets: +€4,228
- Receivables within one year +€3,348
up €3,348 (+19.5%), from €17,148 to €20,496
of which Trade receivables: +€2,094
- Reserves +€27,500
up €27,500 (+22.2%), from €124,000 to €151,500
- Tax, wage and social debts -€4,745
down €4,745 (-42.2%), from €11,248 to €6,503
- Trade debts -€3,345
down €3,345 (-83.0%), from €4,029 to €685
- Other debts -€2,882
down €2,882 (-96.1%), from €3,000 to €118
- Gross operating margin -€8,852
down €8,852 (-19.2%), from €46,075 to €37,223
- Taxes -€1,505
down €1,505 (-16.3%), from €9,251 to €7,746
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 | €145,229 | €161,433 | +€16,204 | +11.2% |
| Fixed assets | 21/28 | €6,045 | €11,291 | +€5,246 | +86.8% |
| Tangible fixed assets | 22/27 | €6,045 | €11,291 | +€5,246 | +86.8% |
| Furniture and vehicles | 24 | €116 | €1,134 | +€1,018 | +879% |
| Other tangible fixed assets | 26 | €5,929 | €10,157 | +€4,228 | +71.3% |
| Current assets | 29/58 | €139,183 | €150,142 | +€10,958 | +7.9% |
| Stocks and contracts in progress | 3 | €1,750 | €1,185 | -€565 | -32.3% |
| Stocks | 30/36 | €1,750 | €1,185 | -€565 | -32.3% |
| Amounts receivable within one year | 40/41 | €17,148 | €20,496 | +€3,348 | +19.5% |
| Trade receivables | 40 | €17,148 | €19,242 | +€2,094 | +12.2% |
| Other amounts receivable | 41 | - | €1,254 | +€1,254 | |
| Cash at bank and in hand | 54/58 | €120,285 | €128,297 | +€8,012 | +6.7% |
| Deferred charges and accrued income | 490/1 | - | €164 | +€164 | |
| Total equity and liabilities | 10/49 | €145,229 | €161,433 | +€16,204 | +11.2% |
| Equity | 10/15 | €126,952 | €154,128 | +€27,176 | +21.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €124,000 | €151,500 | +€27,500 | +22.2% |
| Distributable reserves | 133 | €124,000 | €151,500 | +€27,500 | +22.2% |
| Profit (loss) carried forward | 14 | €452 | €128 | -€324 | -71.6% |
| Amounts payable | 17/49 | €18,277 | €7,305 | -€10,972 | -60.0% |
| Amounts payable within one year | 42/48 | €18,277 | €7,305 | -€10,972 | -60.0% |
| Trade debts | 44 | €4,029 | €685 | -€3,345 | -83.0% |
| Suppliers | 440/4 | €4,029 | €685 | -€3,345 | -83.0% |
| Taxes, remuneration and social security | 45 | €11,248 | €6,503 | -€4,745 | -42.2% |
| Taxes | 450/3 | €11,248 | €6,503 | -€4,745 | -42.2% |
| Other amounts payable | 47/48 | €3,000 | €118 | -€2,882 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,263 | €1,438 | +€176 | +13.9% |
| Other operating charges | 640/8 | €821 | €808 | -€13 | -1.6% |
| Gross operating margin | 9900 | €46,075 | €37,223 | -€8,852 | -19.2% |
| Operating profit (loss) | 9901 | €43,992 | €34,977 | -€9,014 | -20.5% |
| Financial income | 75/76B | €18 | €0 | -€18 | -100% |
| Recurring financial income | 75 | €18 | €0 | -€18 | -100% |
| Financial charges | 65/66B | €57 | €55 | -€2 | -4.4% |
| Recurring financial charges | 65 | €57 | €55 | -€2 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €43,952 | €34,923 | -€9,030 | -20.5% |
| Income taxes | 67/77 | €9,251 | €7,746 | -€1,505 | -16.3% |
| Profit (loss) for the period | 9904 | €34,701 | €27,176 | -€7,525 | -21.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,701 | €27,176 | -€7,525 | -21.7% |
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 14 October 2026 via checked.be.