SUPERMA: 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.
SUPERMA
Largest movements
- Cash -€267,274
down €267,274 (-94.8%), from €282,052 to €14,778
mainly Receivables within one year (-€260,970) and Current portion of long-term debt (-€14,411)
- Receivables within one year +€260,970
up €260,970 (+9,946%), from €2,624 to €263,594
- Tangible fixed assets -€30,374
down €30,374 (-85.5%), from €35,529 to €5,155
of which Leasing and similar rights: -€24,755
- Current portion of long-term debt -€14,411
down €14,411 (-72.9%), from €19,777 to €5,366
- Trade debts -€13,782
down €13,782 (-88.4%), from €15,597 to €1,815
- Debts after one year -€5,366
no longer reported in 2025 (was €5,366)
- Depreciation -€7,826
down €7,826 (-20.5%), from €38,200 to €30,374
- Taxes +€6,082
new in 2025: €6,082
- Financial charges -€1,365
down €1,365 (-65.9%), from €2,071 to €706
- Staff costs +€717
new in 2025: €717
- Other operating charges -€560
no longer reported in 2025 (was €560)
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 | €320,320 | €284,101 | -€36,219 | -11.3% |
| Fixed assets | 21/28 | €35,529 | €5,155 | -€30,374 | -85.5% |
| Tangible fixed assets | 22/27 | €35,529 | €5,155 | -€30,374 | -85.5% |
| Furniture and vehicles | 24 | €10,774 | - | -€10,774 | |
| Leasing and similar rights | 25 | €24,755 | - | -€24,755 | |
| Other tangible fixed assets | 26 | - | €5,155 | +€5,155 | |
| Current assets | 29/58 | €284,791 | €278,946 | -€5,845 | -2.1% |
| Amounts receivable within one year | 40/41 | €2,624 | €263,594 | +€260,970 | +9,946% |
| Other amounts receivable | 41 | €2,624 | €263,594 | +€260,970 | +9,946% |
| Cash at bank and in hand | 54/58 | €282,052 | €14,778 | -€267,274 | -94.8% |
| Deferred charges and accrued income | 490/1 | €115 | €574 | +€459 | +399% |
| Total equity and liabilities | 10/49 | €320,320 | €284,101 | -€36,219 | -11.3% |
| Equity | 10/15 | €278,445 | €276,912 | -€1,533 | -0.6% |
| Contributions | 10/11 | €7,709 | €7,709 | +€0 | 0.0% |
| Revaluation surpluses | 12 | - | €885 | +€885 | |
| Reserves | 13 | €885 | - | -€885 | |
| Non-distributable reserves | 130/1 | €885 | - | -€885 | |
| Reserves not available under the articles | 1311 | €885 | - | -€885 | |
| Profit (loss) carried forward | 14 | €269,851 | €268,318 | -€1,533 | -0.6% |
| Amounts payable | 17/49 | €41,875 | €7,189 | -€34,686 | -82.8% |
| Amounts payable after more than one year | 17 | €5,366 | - | -€5,366 | |
| Financial debts | 170/4 | €5,366 | - | -€5,366 | |
| Amounts payable within one year | 42/48 | €36,509 | €7,189 | -€29,320 | -80.3% |
| Current portion of amounts payable after more than one year | 42 | €19,777 | €5,366 | -€14,411 | -72.9% |
| Trade debts | 44 | €15,597 | €1,815 | -€13,782 | -88.4% |
| Suppliers | 440/4 | €15,597 | €1,815 | -€13,782 | -88.4% |
| Taxes, remuneration and social security | 45 | €1,127 | - | -€1,127 | |
| Taxes | 450/3 | €1,127 | - | -€1,127 | |
| Other amounts payable | 47/48 | €8 | €8 | -€0 | -1.4% |
| Non-recurring operating income | 76A | €20,171 | - | -€20,171 | |
| Remuneration, social security and pensions | 62 | - | €717 | +€717 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,200 | €30,374 | -€7,826 | -20.5% |
| Other operating charges | 640/8 | €560 | - | -€560 | |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | €36,563 | €36,346 | -€217 | -0.6% |
| Operating profit (loss) | 9901 | -€2,247 | €5,255 | +€7,502 | |
| Financial income | 75/76B | €8 | - | -€8 | |
| Recurring financial income | 75 | €8 | - | -€8 | |
| Financial charges | 65/66B | €2,071 | €706 | -€1,365 | -65.9% |
| Recurring financial charges | 65 | €2,071 | €706 | -€1,365 | -65.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,310 | €4,549 | +€8,859 | |
| Income taxes | 67/77 | - | €6,082 | +€6,082 | |
| Profit (loss) for the period | 9904 | -€4,310 | -€1,533 | +€2,777 | +64.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,310 | -€1,533 | +€2,777 | +64.4% |
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 23 October 2026 via checked.be.