SUPRADENT: 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.
SUPRADENT
Largest movements
- Receivables within one year -€9,900
down €9,900 (-11.7%), from €84,431 to €74,532
of which Trade receivables: -€6,618
- Stocks and contracts -€8,500
down €8,500 (-37.2%), from €22,841 to €14,341
- Cash -€7,467
down €7,467 (-22.2%), from €33,560 to €26,093
mainly Net result for the year (-€45,344) and Trade debts (-€19,409)
- Deferred charges and accrued income +€7,313
new in 2024: €7,313
- Tangible fixed assets -€3,333
down €3,333 (-10.9%), from €30,595 to €27,262
of which Plant, machinery and equipment: -€1,956
- Profit (loss) carried forward -€45,344
down €45,344, from €25,652 to -€19,692
- Tax, wage and social debts +€41,067
up €41,067 (+292.0%), from €14,064 to €55,131
of which Remuneration and social security: +€28,387
- Trade debts -€19,409
down €19,409 (-23.2%), from €83,752 to €64,343
- Short-term financial debts +€3,588
up €3,588 (+13.7%), from €26,224 to €29,812
- Revaluation surpluses -€1,855
no longer reported in 2024 (was €1,855)
- Staff costs +€21,644
up €21,644 (+18.3%), from €118,587 to €140,231
- Gross operating margin +€12,485
up €12,485 (+12.1%), from €103,504 to €115,989
- Other operating charges +€5,420
up €5,420 (+313.6%), from €1,728 to €7,149
- Depreciation -€2,844
down €2,844 (-38.8%), from €7,331 to €4,487
- Financial income -€1,700
down €1,700 (-77.2%), from €2,201 to €501
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,885 | €149,998 | -€21,887 | -12.7% |
| Fixed assets | 21/28 | €31,053 | €27,720 | -€3,333 | -10.7% |
| Tangible fixed assets | 22/27 | €30,595 | €27,262 | -€3,333 | -10.9% |
| Land and buildings | 22 | €24,123 | €23,376 | -€747 | -3.1% |
| Plant, machinery and equipment | 23 | €5,550 | €3,594 | -€1,956 | -35.2% |
| Furniture and vehicles | 24 | €922 | €292 | -€630 | -68.3% |
| Financial fixed assets | 28 | €457 | €457 | = | 0.0% |
| Current assets | 29/58 | €140,832 | €122,279 | -€18,554 | -13.2% |
| Stocks and contracts in progress | 3 | €22,841 | €14,341 | -€8,500 | -37.2% |
| Stocks | 30/36 | €22,841 | €14,341 | -€8,500 | -37.2% |
| Amounts receivable within one year | 40/41 | €84,431 | €74,532 | -€9,900 | -11.7% |
| Trade receivables | 40 | €39,427 | €32,809 | -€6,618 | -16.8% |
| Other amounts receivable | 41 | €45,005 | €41,723 | -€3,282 | -7.3% |
| Cash at bank and in hand | 54/58 | €33,560 | €26,093 | -€7,467 | -22.2% |
| Deferred charges and accrued income | 490/1 | - | €7,313 | +€7,313 | |
| Total equity and liabilities | 10/49 | €171,885 | €149,998 | -€21,887 | -12.7% |
| Equity | 10/15 | €46,057 | €713 | -€45,344 | -98.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Revaluation surpluses | 12 | €1,855 | - | -€1,855 | |
| Reserves | 13 | - | €1,855 | +€1,855 | |
| Non-distributable reserves | 130/1 | - | €1,855 | +€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Profit (loss) carried forward | 14 | €25,652 | -€19,692 | -€45,344 | |
| Amounts payable | 17/49 | €125,828 | €149,285 | +€23,457 | +18.6% |
| Amounts payable within one year | 42/48 | €125,828 | €149,285 | +€23,457 | +18.6% |
| Current portion of amounts payable after more than one year | 42 | €1,788 | - | -€1,788 | |
| Financial debts | 43 | €26,224 | €29,812 | +€3,588 | +13.7% |
| Credit institutions | 430/8 | €26,224 | €29,812 | +€3,588 | +13.7% |
| Trade debts | 44 | €83,752 | €64,343 | -€19,409 | -23.2% |
| Suppliers | 440/4 | €83,752 | €64,343 | -€19,409 | -23.2% |
| Taxes, remuneration and social security | 45 | €14,064 | €55,131 | +€41,067 | +292.0% |
| Taxes | 450/3 | €267 | €12,947 | +€12,680 | +4745.3% |
| Remuneration and social security | 454/9 | €13,797 | €42,184 | +€28,387 | +205.7% |
| Remuneration, social security and pensions | 62 | €118,587 | €140,231 | +€21,644 | +18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,331 | €4,487 | -€2,844 | -38.8% |
| Other operating charges | 640/8 | €1,728 | €7,149 | +€5,420 | +313.6% |
| Gross operating margin | 9900 | €103,504 | €115,989 | +€12,485 | +12.1% |
| Operating profit (loss) | 9901 | -€24,144 | -€35,878 | -€11,735 | -48.6% |
| Financial income | 75/76B | €2,201 | €501 | -€1,700 | -77.2% |
| Recurring financial income | 75 | €2,201 | €501 | -€1,700 | -77.2% |
| Financial charges | 65/66B | €9,089 | €9,967 | +€878 | +9.7% |
| Recurring financial charges | 65 | €9,089 | €9,967 | +€878 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,031 | -€45,344 | -€14,313 | -46.1% |
| Income taxes | 67/77 | €288 | - | -€288 | |
| Profit (loss) for the period | 9904 | -€31,319 | -€45,344 | -€14,025 | -44.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,319 | -€45,344 | -€14,025 | -44.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.