SUPRB: 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.
SUPRB
Largest movements
- Receivables after one year -€18,898
no longer reported in 2026 (was €18,898)
- Receivables within one year -€6,953
down €6,953 (-22.2%), from €31,278 to €24,325
of which Trade receivables: -€9,625
- Cash +€1,003
up €1,003 (+19.9%), from €5,031 to €6,034
mainly Receivables after one year (+€18,898) and Receivables within one year (+€6,953)
- Accrued charges and deferred income -€11,134
down €11,134 (-95.3%), from €11,681 to €547
- Trade debts -€5,428
down €5,428 (-24.0%), from €22,597 to €17,169
- Reserves -€4,836
down €4,836 (-63.7%), from €7,593 to €2,757
- Tax, wage and social debts -€4,462
down €4,462 (-73.8%), from €6,049 to €1,587
- Other debts +€2,099
up €2,099, from €0 to €2,099
- Gross operating margin -€12,664
down €12,664 (-66.4%), from €19,060 to €6,396
- Financial charges -€3,272
down €3,272 (-28.7%), from €11,395 to €8,123
- Taxes -€1,587
no longer reported in 2026 (was €1,587)
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,207 | €30,359 | -€24,848 | -45.0% |
| Current assets | 29/58 | €55,207 | €30,359 | -€24,848 | -45.0% |
| Amounts receivable after more than one year | 29 | €18,898 | - | -€18,898 | |
| Other amounts receivable | 291 | €18,898 | - | -€18,898 | |
| Amounts receivable within one year | 40/41 | €31,278 | €24,325 | -€6,953 | -22.2% |
| Trade receivables | 40 | €24,360 | €14,735 | -€9,625 | -39.5% |
| Other amounts receivable | 41 | €6,919 | €9,590 | +€2,671 | +38.6% |
| Cash at bank and in hand | 54/58 | €5,031 | €6,034 | +€1,003 | +19.9% |
| Total equity and liabilities | 10/49 | €55,207 | €30,359 | -€24,848 | -45.0% |
| Equity | 10/15 | €14,812 | €8,957 | -€5,855 | -39.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €7,593 | €2,757 | -€4,836 | -63.7% |
| Distributable reserves | 133 | €7,593 | €2,757 | -€4,836 | -63.7% |
| Profit (loss) carried forward | 14 | €1,019 | - | -€1,019 | |
| Amounts payable | 17/49 | €40,394 | €21,402 | -€18,992 | -47.0% |
| Amounts payable after more than one year | 17 | €67 | - | -€67 | |
| Financial debts | 170/4 | €67 | - | -€67 | |
| Amounts payable within one year | 42/48 | €28,646 | €20,855 | -€7,791 | -27.2% |
| Trade debts | 44 | €22,597 | €17,169 | -€5,428 | -24.0% |
| Suppliers | 440/4 | €22,597 | €17,169 | -€5,428 | -24.0% |
| Taxes, remuneration and social security | 45 | €6,049 | €1,587 | -€4,462 | -73.8% |
| Taxes | 450/3 | €6,049 | €1,587 | -€4,462 | -73.8% |
| Other amounts payable | 47/48 | €0 | €2,099 | +€2,099 | |
| Accrued charges and deferred income | 492/3 | €11,681 | €547 | -€11,134 | -95.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €4,345 | €4,307 | -€38 | -0.9% |
| Gross operating margin | 9900 | €19,060 | €6,396 | -€12,664 | -66.4% |
| Operating profit (loss) | 9901 | €14,715 | €2,089 | -€12,626 | -85.8% |
| Financial income | 75/76B | €0 | €179 | +€179 | |
| Recurring financial income | 75 | €0 | €179 | +€179 | |
| Financial charges | 65/66B | €11,395 | €8,123 | -€3,272 | -28.7% |
| Recurring financial charges | 65 | €11,395 | €8,123 | -€3,272 | -28.7% |
| Profit (loss) for the period before taxes | 9903 | €3,320 | -€5,855 | -€9,175 | |
| Income taxes | 67/77 | €1,587 | - | -€1,587 | |
| Profit (loss) for the period | 9904 | €1,733 | -€5,855 | -€7,588 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,733 | -€5,855 | -€7,588 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.