SUPERPLASTIC: what changed
What changed
SUPERPLASTIC
NACE 46.831, Wholesale of construction materials, general range
filed annual accounts (NBB)
Net result for the year
€552,394
2024 · €535,036+€17,357
Equity
€5.8m
2024 · €5.5m+€263,716
Cash
€791,354
2024 · €911,066-€119,712
Balance sheet total
€7.9m
2024 · €7.8m+€46,562
Largest movements
Assets
- Receivables within one year +€263,851
up €263,851 (+15.3%), from €1.7m to €2.0m
of which Trade receivables: +€253,038
- Tangible fixed assets -€221,930
down €221,930 (-11.6%), from €1.9m to €1.7m
of which Land and buildings: -€129,828
- Stocks and contracts +€135,755
up €135,755 (+5.0%), from €2.7m to €2.8m
- Cash -€119,712
down €119,712 (-13.1%), from €911,066 to €791,354
mainly Contributions, distributions and other (-€288,678) and Receivables within one year (-€263,851)
Equity and liabilities
- Debts after one year -€200,005
down €200,005 (-27.8%), from €719,383 to €519,378
- Profit (loss) carried forward +€151,094
up €151,094 (+4.1%), from €3.7m to €3.8m
- Reserves +€126,300
up €126,300 (+13.0%), from €969,556 to €1.1m
of which Distributable reserves: +€315,750
Income statement
- Turnover +€779,351
up €779,351 (+5.6%), from €13.9m to €14.7m
- Goods and materials +€766,418
up €766,418 (+7.7%), from €10.0m to €10.8m
of which Purchases: +€976,854
- Staff costs +€210,991
up €210,991 (+11.8%), from €1.8m to €2.0m
- Services and other goods -€175,897
down €175,897 (-15.4%), from €1.1m to €964,793
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€535,036
Turnover
+€779,351
Other operating income
+€3,771
Goods and materials
-€766,418
Services and other goods
+€175,897
Staff costs
-€210,991
Depreciation
+€18,355
Write-downs
+€43,363
Other operating charges
-€22,619
Financial income
-€6,180
Financial charges
+€8,414
Taxes
-€5,585
Result 2025
€552,394
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€410,429
Investment
-€41,458
Financing
-€488,683
Cash 2024
€911,066
From operations (derived)
+€410,429
Net result for the year
+€552,394
Depreciation
+€272,141
Stocks and contracts
-€135,755
Receivables within one year
-€263,851
Deferred charges and accrued income
+€2,649
Trade debts
-€63,923
Tax, wage and social debts
+€6,086
Advances received
+€25,000
Other debts
+€15,689
Investment (derived)
-€41,458
Investment in fixed assets (net)
-€41,458
Current investments
+€0
Financing
-€488,683
Debts after one year
-€200,005
Contributions, distributions and other
-€288,678
Cash 2025
€791,354
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,820,747 | €7,867,309 | +€46,562 | +0.6% |
| Fixed assets | 21/28 | €1,942,452 | €1,711,768 | -€230,683 | -11.9% |
| Intangible fixed assets | 21 | €32,241 | €23,487 | -€8,753 | -27.1% |
| Tangible fixed assets | 22/27 | €1,907,011 | €1,685,081 | -€221,930 | -11.6% |
| Land and buildings | 22 | €1,547,808 | €1,417,980 | -€129,828 | -8.4% |
| Plant, machinery and equipment | 23 | €150,912 | €103,498 | -€47,414 | -31.4% |
| Furniture and vehicles | 24 | €153,559 | €123,440 | -€30,119 | -19.6% |
| Other tangible fixed assets | 26 | €54,732 | €40,163 | -€14,569 | -26.6% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,200 | €3,200 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €5,878,295 | €6,155,541 | +€277,246 | +4.7% |
| Stocks and contracts in progress | 3 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Stocks | 30/36 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Goods purchased for resale | 34 | €2,713,451 | €2,849,206 | +€135,755 | +5.0% |
| Amounts receivable within one year | 40/41 | €1,728,528 | €1,992,379 | +€263,851 | +15.3% |
| Trade receivables | 40 | €1,710,345 | €1,963,383 | +€253,038 | +14.8% |
| Other amounts receivable | 41 | €18,183 | €28,997 | +€10,814 | +59.5% |
| Current investments | 50/53 | €512,509 | €512,509 | -€0 | 0.0% |
| Other investments | 51/53 | €512,509 | €512,509 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €911,066 | €791,354 | -€119,712 | -13.1% |
| Deferred charges and accrued income | 490/1 | €12,742 | €10,093 | -€2,649 | -20.8% |
| Total equity and liabilities | 10/49 | €7,820,747 | €7,867,309 | +€46,562 | +0.6% |
| Equity | 10/15 | €5,495,746 | €5,759,461 | +€263,716 | +4.8% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Capital | 10 | €750,000 | €750,000 | = | 0.0% |
| Issued capital | 100 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €969,556 | €1,095,856 | +€126,300 | +13.0% |
| Non-distributable reserves | 130/1 | €75,000 | €75,000 | = | 0.0% |
| Legal reserve | 130 | €75,000 | €75,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €421,000 | €231,550 | -€189,450 | -45.0% |
| Distributable reserves | 133 | €473,556 | €789,306 | +€315,750 | +66.7% |
| Profit (loss) carried forward | 14 | €3,654,302 | €3,805,396 | +€151,094 | +4.1% |
| Investment grants | 15 | €121,887 | €108,210 | -€13,678 | -11.2% |
| Amounts payable | 17/49 | €2,325,001 | €2,107,848 | -€217,153 | -9.3% |
| Amounts payable after more than one year | 17 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Financial debts | 170/4 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Credit institutions | 173 | €719,383 | €519,378 | -€200,005 | -27.8% |
| Amounts payable within one year | 42/48 | €1,605,618 | €1,588,470 | -€17,148 | -1.1% |
| Current portion of amounts payable after more than one year | 42 | €200,005 | €200,005 | = | 0.0% |
| Trade debts | 44 | €715,322 | €651,400 | -€63,923 | -8.9% |
| Suppliers | 440/4 | €715,322 | €651,400 | -€63,923 | -8.9% |
| Advances received on contracts in progress | 46 | €0 | €25,000 | +€25,000 | |
| Taxes, remuneration and social security | 45 | €394,374 | €400,459 | +€6,086 | +1.5% |
| Taxes | 450/3 | €161,694 | €137,120 | -€24,574 | -15.2% |
| Remuneration and social security | 454/9 | €232,680 | €263,340 | +€30,660 | +13.2% |
| Other amounts payable | 47/48 | €295,917 | €311,606 | +€15,689 | +5.3% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | = | |
| Operating income | 70/76A | €14,056,528 | €14,839,650 | +€783,122 | +5.6% |
| Turnover | 70 | €13,926,123 | €14,705,474 | +€779,351 | +5.6% |
| Other operating income | 74 | €130,406 | €134,176 | +€3,771 | +2.9% |
| Operating charges | 60/66A | €13,361,931 | €14,124,344 | +€762,413 | +5.7% |
| Goods for resale, raw materials and consumables | 60 | €10,013,661 | €10,780,079 | +€766,418 | +7.7% |
| Purchases | 600/8 | €9,957,068 | €10,933,921 | +€976,854 | +9.8% |
| Change in stocks: decrease (increase) | 609 | €56,594 | -€153,842 | -€210,436 | |
| Services and other goods | 61 | €1,140,690 | €964,793 | -€175,897 | -15.4% |
| Remuneration, social security and pensions | 62 | €1,781,323 | €1,992,313 | +€210,991 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290,496 | €272,141 | -€18,355 | -6.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,241 | €1,878 | -€43,363 | -95.8% |
| Other operating charges | 640/8 | €90,520 | €113,139 | +€22,619 | +25.0% |
| Operating profit (loss) | 9901 | €694,597 | €715,306 | +€20,709 | +3.0% |
| Financial income | 75/76B | €81,276 | €75,095 | -€6,180 | -7.6% |
| Recurring financial income | 75 | €81,276 | €75,095 | -€6,180 | -7.6% |
| Income from current assets | 751 | €6,495 | €3,135 | -€3,360 | -51.7% |
| Other financial income | 752/9 | €74,781 | €71,961 | -€2,820 | -3.8% |
| Financial charges | 65/66B | €60,418 | €52,005 | -€8,414 | -13.9% |
| Recurring financial charges | 65 | €60,418 | €52,005 | -€8,414 | -13.9% |
| Debt charges | 650 | €30,955 | €24,881 | -€6,074 | -19.6% |
| Other financial charges | 652/9 | €29,463 | €27,124 | -€2,339 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €715,455 | €738,397 | +€22,942 | +3.2% |
| Income taxes | 67/77 | €180,418 | €186,003 | +€5,585 | +3.1% |
| Taxes | 670/3 | €180,418 | €186,003 | +€5,585 | +3.1% |
| Profit (loss) for the period | 9904 | €535,036 | €552,394 | +€17,357 | +3.2% |
| Transfer from tax-exempt reserves | 789 | €0 | €315,750 | +€315,750 | |
| Transfer to tax-exempt reserves | 689 | €105,250 | €126,300 | +€21,050 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €429,786 | €741,844 | +€312,057 | +72.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.