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Suppuni: 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.

What changed

Suppuni

BE 0751.767.321
NACE 46.190, Agents in non-specialised wholesale trade
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€14,829
2023 · €15,439-€610
Equity
€36,719
2023 · €41,890-€5,171
Cash
€5,036
2023 · €679+€4,357
Balance sheet total
€67,725
2023 · €50,437+€17,288

Largest movements

2023 to 2024
Assets
  • Receivables within one year +€8,917

    up €8,917 (+24.6%), from €36,288 to €45,205

    of which Other amounts receivable: +€12,717

  • Tangible fixed assets +€5,707

    up €5,707 (+65.7%), from €8,689 to €14,396

    of which Plant, machinery and equipment: +€7,307

  • Cash +€4,357

    up €4,357 (+641.3%), from €679 to €5,036

    mainly Net result for the year (+€14,829) and Debts after one year (+€8,546)

  • Deferred charges and accrued income -€4,336

    down €4,336 (-90.7%), from €4,781 to €445

  • Intangible fixed assets +€2,643

    new in 2024: €2,643

Equity and liabilities
  • Debts after one year +€8,546

    new in 2024: €8,546

  • Tax, wage and social debts +€7,448

    up €7,448 (+102.2%), from €7,291 to €14,739

  • Current portion of long-term debt +€7,072

    new in 2024: €7,072

  • Reserves -€5,171

    down €5,171 (-13.6%), from €37,890 to €32,719

  • Trade debts -€967

    down €967 (-77.0%), from €1,256 to €289

Income statement
  • Depreciation +€1,737

    up €1,737 (+48.5%), from €3,583 to €5,320

  • Taxes -€1,115

    down €1,115 (-16.5%), from €6,758 to €5,643

  • Other operating charges -€619

    down €619 (-42.1%), from €1,471 to €852

  • Financial charges +€416

    up €416 (+65.8%), from €632 to €1,047

From the 2023 result to the 2024 result

effect on the 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.

Result 2023 €15,439
Gross operating margin -€23
Depreciation -€1,737
Other operating charges +€619
Financial income -€168
Financial charges -€416
Taxes +€1,115
Result 2024 €14,829

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€22,409
Investment -€13,670
Financing -€4,382
Cash 2023 €679
Net result for the year +€14,829
Depreciation +€5,320
Receivables within one year -€8,917
Deferred charges and accrued income +€4,336
Trade debts -€967
Tax, wage and social debts +€7,448
Other debts +€360
Investment in fixed assets (net) -€13,670
Debts after one year +€8,546
Current portion of long-term debt +€7,072
Contributions, distributions and other -€20,000
Cash 2024 €5,036
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €50,437 €67,725 +€17,288 +34.3%
Fixed assets 21/28 €8,689 €17,039 +€8,350 +96.1%
Intangible fixed assets 21 - €2,643 +€2,643
Tangible fixed assets 22/27 €8,689 €14,396 +€5,707 +65.7%
Plant, machinery and equipment 23 €4,179 €11,485 +€7,307 +174.9%
Furniture and vehicles 24 €4,511 €2,911 -€1,600 -35.5%
Current assets 29/58 €41,748 €50,686 +€8,938 +21.4%
Amounts receivable within one year 40/41 €36,288 €45,205 +€8,917 +24.6%
Trade receivables 40 €3,800 - -€3,800
Other amounts receivable 41 €32,488 €45,205 +€12,717 +39.1%
Cash at bank and in hand 54/58 €679 €5,036 +€4,357 +641.3%
Deferred charges and accrued income 490/1 €4,781 €445 -€4,336 -90.7%
Total equity and liabilities 10/49 €50,437 €67,725 +€17,288 +34.3%
Equity 10/15 €41,890 €36,719 -€5,171 -12.3%
Contributions 10/11 €4,000 €4,000 = 0.0%
Reserves 13 €37,890 €32,719 -€5,171 -13.6%
Distributable reserves 133 €37,890 €32,719 -€5,171 -13.6%
Amounts payable 17/49 €8,547 €31,006 +€22,459 +262.8%
Amounts payable after more than one year 17 - €8,546 +€8,546
Financial debts 170/4 - €8,546 +€8,546
Amounts payable within one year 42/48 €8,547 €22,460 +€13,913 +162.8%
Current portion of amounts payable after more than one year 42 - €7,072 +€7,072
Trade debts 44 €1,256 €289 -€967 -77.0%
Suppliers 440/4 €1,256 €289 -€967 -77.0%
Taxes, remuneration and social security 45 €7,291 €14,739 +€7,448 +102.2%
Taxes 450/3 €7,291 €14,739 +€7,448 +102.2%
Other amounts payable 47/48 - €360 +€360
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,583 €5,320 +€1,737 +48.5%
Other operating charges 640/8 €1,471 €852 -€619 -42.1%
Gross operating margin 9900 €27,715 €27,692 -€23 -0.1%
Operating profit (loss) 9901 €22,660 €21,520 -€1,141 -5.0%
Financial income 75/76B €168 - -€168
Recurring financial income 75 €168 - -€168
Financial charges 65/66B €632 €1,047 +€416 +65.8%
Recurring financial charges 65 €632 €1,047 +€416 +65.8%
Profit (loss) for the period before taxes 9903 €22,197 €20,472 -€1,724 -7.8%
Income taxes 67/77 €6,758 €5,643 -€1,115 -16.5%
Profit (loss) for the period 9904 €15,439 €14,829 -€610 -3.9%
Profit (loss) for the period to be appropriated 9905 €15,439 €14,829 -€610 -3.9%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.