SUPREMA: 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.
SUPREMA
Largest movements
- Tangible fixed assets -€57,780
down €57,780 (-28.6%), from €201,985 to €144,205
of which Plant, machinery and equipment: -€51,900
- Cash +€14,615
up €14,615 (+6.0%), from €241,930 to €256,545
mainly Other debts (+€70,312) and Depreciation (+€67,478)
- Receivables within one year +€13,790
up €13,790 (+13.7%), from €100,575 to €114,364
of which Other amounts receivable: +€34,496
- Stocks and contracts -€8,700
down €8,700 (-18.8%), from €46,289 to €37,589
- Reserves -€81,000
down €81,000 (-27.9%), from €290,300 to €209,300
- Other debts +€70,312
up €70,312 (+175%), from €40,288 to €110,601
- Profit (loss) carried forward -€21,316
down €21,316, from €218 to -€21,098
- Tax, wage and social debts -€8,708
down €8,708 (-25.3%), from €34,483 to €25,776
of which Taxes: -€7,347
- Gross operating margin +€51,991
up €51,991 (+34.2%), from €151,984 to €203,975
- Staff costs +€43,845
up €43,845 (+38.5%), from €113,988 to €157,833
- Financial charges -€11,964
down €11,964 (-94.0%), from €12,727 to €763
- Depreciation +€10,638
up €10,638 (+18.7%), from €56,839 to €67,478
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.
Derived cash bridge
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 | €600,509 | €558,033 | -€42,476 | -7.1% |
| Fixed assets | 21/28 | €211,715 | €149,535 | -€62,180 | -29.4% |
| Intangible fixed assets | 21 | €9,730 | €5,330 | -€4,400 | -45.2% |
| Tangible fixed assets | 22/27 | €201,985 | €144,205 | -€57,780 | -28.6% |
| Plant, machinery and equipment | 23 | €165,263 | €113,362 | -€51,900 | -31.4% |
| Furniture and vehicles | 24 | €30,134 | €24,936 | -€5,198 | -17.2% |
| Other tangible fixed assets | 26 | €6,588 | €5,906 | -€682 | -10.3% |
| Current assets | 29/58 | €388,794 | €408,498 | +€19,704 | +5.1% |
| Stocks and contracts in progress | 3 | €46,289 | €37,589 | -€8,700 | -18.8% |
| Stocks | 30/36 | €46,289 | €37,589 | -€8,700 | -18.8% |
| Amounts receivable within one year | 40/41 | €100,575 | €114,364 | +€13,790 | +13.7% |
| Trade receivables | 40 | €25,074 | €4,367 | -€20,707 | -82.6% |
| Other amounts receivable | 41 | €75,501 | €109,997 | +€34,496 | +45.7% |
| Cash at bank and in hand | 54/58 | €241,930 | €256,545 | +€14,615 | +6.0% |
| Total equity and liabilities | 10/49 | €600,509 | €558,033 | -€42,476 | -7.1% |
| Equity | 10/15 | €320,518 | €218,202 | -€102,316 | -31.9% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €290,300 | €209,300 | -€81,000 | -27.9% |
| Distributable reserves | 133 | €290,300 | €209,300 | -€81,000 | -27.9% |
| Profit (loss) carried forward | 14 | €218 | -€21,098 | -€21,316 | |
| Amounts payable | 17/49 | €279,992 | €339,831 | +€59,839 | +21.4% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €129,992 | €189,831 | +€59,839 | +46.0% |
| Trade debts | 44 | €55,220 | €53,455 | -€1,765 | -3.2% |
| Suppliers | 440/4 | €55,220 | €53,455 | -€1,765 | -3.2% |
| Taxes, remuneration and social security | 45 | €34,483 | €25,776 | -€8,708 | -25.3% |
| Taxes | 450/3 | €7,514 | €167 | -€7,347 | -97.8% |
| Remuneration and social security | 454/9 | €26,969 | €25,609 | -€1,360 | -5.0% |
| Other amounts payable | 47/48 | €40,288 | €110,601 | +€70,312 | +175% |
| Remuneration, social security and pensions | 62 | €113,988 | €157,833 | +€43,845 | +38.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,839 | €67,478 | +€10,638 | +18.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €885 | €853 | -€32 | -3.6% |
| Gross operating margin | 9900 | €151,984 | €203,975 | +€51,991 | +34.2% |
| Operating profit (loss) | 9901 | -€19,728 | -€22,188 | -€2,460 | -12.5% |
| Financial income | 75/76B | €1,674 | €1,635 | -€39 | -2.3% |
| Recurring financial income | 75 | €1,674 | €1,635 | -€39 | -2.3% |
| Financial charges | 65/66B | €12,727 | €763 | -€11,964 | -94.0% |
| Recurring financial charges | 65 | €12,727 | €763 | -€11,964 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | -€30,781 | -€21,316 | +€9,465 | +30.8% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,781 | -€21,316 | +€9,465 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,781 | -€21,316 | +€9,465 | +30.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.