SUPPY: 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.
SUPPY
Largest movements
- Receivables within one year +€148,665
up €148,665 (+1868.3%), from €7,957 to €156,622
of which Trade receivables: +€91,831
- Cash +€112,513
up €112,513 (+26.5%), from €425,039 to €537,553
mainly Tax, wage and social debts (+€196,316) and Net result for the year (+€54,779)
- Deferred charges and accrued income +€11,953
up €11,953 (+330.6%), from €3,615 to €15,568
- Stocks and contracts -€11,049
down €11,049 (-3.3%), from €339,328 to €328,279
- Tax, wage and social debts +€196,316
up €196,316 (+193.3%), from €101,585 to €297,901
- Reserves +€54,779
up €54,779 (+64.6%), from €84,766 to €139,545
- Trade debts +€19,380
up €19,380 (+3.8%), from €510,465 to €529,844
- Staff costs +€45,549
new in 2025: €45,549
- Gross operating margin +€14,594
up €14,594 (+8.3%), from €175,406 to €190,000
- Financial charges +€10,922
up €10,922 (+12.7%), from €85,931 to €96,853
- Taxes -€7,288
down €7,288 (-33.4%), from €21,828 to €14,540
- Financial income +€6,287
up €6,287 (+35.0%), from €17,971 to €24,258
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.
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 | €781,581 | €1,042,441 | +€260,860 | +33.4% |
| Fixed assets | 21/28 | €5,641 | €4,419 | -€1,222 | -21.7% |
| Intangible fixed assets | 21 | €5,641 | €4,419 | -€1,222 | -21.7% |
| Current assets | 29/58 | €775,939 | €1,038,021 | +€262,082 | +33.8% |
| Stocks and contracts in progress | 3 | €339,328 | €328,279 | -€11,049 | -3.3% |
| Stocks | 30/36 | €339,328 | €328,279 | -€11,049 | -3.3% |
| Amounts receivable within one year | 40/41 | €7,957 | €156,622 | +€148,665 | +1868.3% |
| Trade receivables | 40 | €4,518 | €96,349 | +€91,831 | +2032.3% |
| Other amounts receivable | 41 | €3,439 | €60,273 | +€56,834 | +1652.8% |
| Cash at bank and in hand | 54/58 | €425,039 | €537,553 | +€112,513 | +26.5% |
| Deferred charges and accrued income | 490/1 | €3,615 | €15,568 | +€11,953 | +330.6% |
| Total equity and liabilities | 10/49 | €781,581 | €1,042,441 | +€260,860 | +33.4% |
| Equity | 10/15 | €159,766 | €214,545 | +€54,779 | +34.3% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €84,766 | €139,545 | +€54,779 | +64.6% |
| Distributable reserves | 133 | €84,766 | €139,545 | +€54,779 | +64.6% |
| Amounts payable | 17/49 | €621,814 | €827,896 | +€206,081 | +33.1% |
| Amounts payable within one year | 42/48 | €612,050 | €827,746 | +€215,696 | +35.2% |
| Trade debts | 44 | €510,465 | €529,844 | +€19,380 | +3.8% |
| Suppliers | 440/4 | €510,465 | €529,844 | +€19,380 | +3.8% |
| Taxes, remuneration and social security | 45 | €101,585 | €297,901 | +€196,316 | +193.3% |
| Taxes | 450/3 | €101,585 | €297,901 | +€196,316 | +193.3% |
| Accrued charges and deferred income | 492/3 | €9,765 | €150 | -€9,615 | -98.5% |
| Remuneration, social security and pensions | 62 | - | €45,549 | +€45,549 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €468 | €1,222 | +€754 | +161.2% |
| Other operating charges | 640/8 | €384 | €1,316 | +€931 | +242.2% |
| Gross operating margin | 9900 | €175,406 | €190,000 | +€14,594 | +8.3% |
| Operating profit (loss) | 9901 | €174,554 | €141,914 | -€32,640 | -18.7% |
| Financial income | 75/76B | €17,971 | €24,258 | +€6,287 | +35.0% |
| Recurring financial income | 75 | €17,971 | €24,258 | +€6,287 | +35.0% |
| Financial charges | 65/66B | €85,931 | €96,853 | +€10,922 | +12.7% |
| Recurring financial charges | 65 | €85,931 | €96,853 | +€10,922 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €106,594 | €69,319 | -€37,275 | -35.0% |
| Income taxes | 67/77 | €21,828 | €14,540 | -€7,288 | -33.4% |
| Profit (loss) for the period | 9904 | €84,766 | €54,779 | -€29,987 | -35.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,766 | €54,779 | -€29,987 | -35.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.