SUPR-A: 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.
SUPR-A
Largest movements
- Cash +€4,546
up €4,546 (+17.1%), from €26,586 to €31,132
mainly Other debts (+€19,185) and Net result for the year (+€2,226)
- Receivables within one year +€4,131
up €4,131 (+29.2%), from €14,146 to €18,277
- Tangible fixed assets -€1,218
down €1,218 (-10.9%), from €11,181 to €9,963
of which Furniture and vehicles: -€855
- Other debts +€19,185
up €19,185 (+119.4%), from €16,068 to €35,252
- Trade debts -€6,827
down €6,827 (-38.8%), from €17,596 to €10,769
- Profit (loss) carried forward -€5,823
down €5,823 (-100.0%), from €5,823 to €0
- Depreciation -€1,665
down €1,665 (-47.5%), from €3,508 to €1,843
- Gross operating margin -€1,661
down €1,661 (-25.6%), from €6,502 to €4,841
- Other operating charges +€74
up €74 (+19.2%), from €384 to €458
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 | €53,753 | €61,264 | +€7,512 | +14.0% |
| Fixed assets | 21/28 | €12,581 | €11,363 | -€1,218 | -9.7% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €11,181 | €9,963 | -€1,218 | -10.9% |
| Furniture and vehicles | 24 | €2,397 | €1,543 | -€855 | -35.6% |
| Other tangible fixed assets | 26 | €8,783 | €8,420 | -€364 | -4.1% |
| Financial fixed assets | 28 | €1,400 | €1,400 | = | 0.0% |
| Current assets | 29/58 | €41,172 | €49,902 | +€8,730 | +21.2% |
| Amounts receivable within one year | 40/41 | €14,146 | €18,277 | +€4,131 | +29.2% |
| Trade receivables | 40 | €14,146 | €18,277 | +€4,131 | +29.2% |
| Cash at bank and in hand | 54/58 | €26,586 | €31,132 | +€4,546 | +17.1% |
| Deferred charges and accrued income | 490/1 | €440 | €492 | +€52 | +11.9% |
| Total equity and liabilities | 10/49 | €53,753 | €61,264 | +€7,512 | +14.0% |
| Equity | 10/15 | €8,323 | €2,500 | -€5,823 | -70.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,823 | €0 | -€5,823 | -100.0% |
| Amounts payable | 17/49 | €45,429 | €58,764 | +€13,335 | +29.4% |
| Amounts payable within one year | 42/48 | €44,429 | €57,264 | +€12,835 | +28.9% |
| Trade debts | 44 | €17,596 | €10,769 | -€6,827 | -38.8% |
| Suppliers | 440/4 | €17,596 | €10,769 | -€6,827 | -38.8% |
| Taxes, remuneration and social security | 45 | €10,766 | €11,243 | +€477 | +4.4% |
| Taxes | 450/3 | €9,210 | €9,687 | +€477 | +5.2% |
| Remuneration and social security | 454/9 | €1,556 | €1,556 | = | 0.0% |
| Other amounts payable | 47/48 | €16,068 | €35,252 | +€19,185 | +119.4% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,500 | +€500 | +50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,508 | €1,843 | -€1,665 | -47.5% |
| Other operating charges | 640/8 | €384 | €458 | +€74 | +19.2% |
| Gross operating margin | 9900 | €6,502 | €4,841 | -€1,661 | -25.6% |
| Operating profit (loss) | 9901 | €2,609 | €2,539 | -€70 | -2.7% |
| Financial income | 75/76B | €0 | €0 | +€0 | +700.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +700.0% |
| Financial charges | 65/66B | €320 | €313 | -€7 | -2.2% |
| Recurring financial charges | 65 | €320 | €313 | -€7 | -2.2% |
| Profit (loss) for the period before taxes | 9903 | €2,289 | €2,226 | -€63 | -2.8% |
| Profit (loss) for the period | 9904 | €2,289 | €2,226 | -€63 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,289 | €2,226 | -€63 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.