DE SUPER: 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.
DE SUPER
Largest movements
- Receivables within one year -€10,537
down €10,537 (-100%), from €10,537 to €0
- Cash -€10,313
down €10,313 (-77.9%), from €13,230 to €2,918
mainly Trade debts (-€26,071) and Investment in fixed assets (net) (-€15,150)
- Tangible fixed assets +€7,994
up €7,994 (+7,555%), from €106 to €8,100
of which Plant, machinery and equipment: +€8,100
- Intangible fixed assets +€6,000
new in 2025: €6,000
- Deferred charges and accrued income -€876
no longer reported in 2025 (was €876)
- Trade debts -€26,071
down €26,071 (-80.2%), from €32,516 to €6,445
- Profit (loss) carried forward +€22,408
up €22,408 (+75.4%), from -€29,717 to -€7,309
- Other debts -€3,708
down €3,708 (-76.3%), from €4,860 to €1,152
- Accrued charges and deferred income -€534
no longer reported in 2025 (was €534)
- Financial income -€13,196
down €13,196 (-100.0%), from €13,200 to €4
- Gross operating margin +€4,391
up €4,391 (+7.2%), from €60,621 to €65,012
- Staff costs +€4,304
up €4,304 (+14.5%), from €29,744 to €34,047
- Taxes +€3,911
up €3,911 (+143%), from €2,734 to €6,646
- Financial charges -€3,077
down €3,077 (-92.1%), from €3,342 to €265
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 | €36,039 | €28,458 | -€7,581 | -21.0% |
| Fixed assets | 21/28 | €11,076 | €25,220 | +€14,144 | +128% |
| Intangible fixed assets | 21 | - | €6,000 | +€6,000 | |
| Tangible fixed assets | 22/27 | €106 | €8,100 | +€7,994 | +7,555% |
| Plant, machinery and equipment | 23 | - | €8,100 | +€8,100 | |
| Furniture and vehicles | 24 | €106 | €0 | -€106 | -100% |
| Financial fixed assets | 28 | €10,970 | €11,120 | +€150 | +1.4% |
| Current assets | 29/58 | €24,963 | €3,238 | -€21,725 | -87.0% |
| Stocks and contracts in progress | 3 | €320 | €320 | = | 0.0% |
| Stocks | 30/36 | €320 | €320 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,537 | €0 | -€10,537 | -100% |
| Trade receivables | 40 | €10,537 | €0 | -€10,537 | -100% |
| Cash at bank and in hand | 54/58 | €13,230 | €2,918 | -€10,313 | -77.9% |
| Deferred charges and accrued income | 490/1 | €876 | - | -€876 | |
| Total equity and liabilities | 10/49 | €36,039 | €28,458 | -€7,581 | -21.0% |
| Equity | 10/15 | -€23,517 | -€1,109 | +€22,408 | +95.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,717 | -€7,309 | +€22,408 | +75.4% |
| Amounts payable | 17/49 | €59,556 | €29,567 | -€29,990 | -50.4% |
| Amounts payable within one year | 42/48 | €59,022 | €29,567 | -€29,456 | -49.9% |
| Trade debts | 44 | €32,516 | €6,445 | -€26,071 | -80.2% |
| Suppliers | 440/4 | €32,516 | €6,445 | -€26,071 | -80.2% |
| Taxes, remuneration and social security | 45 | €21,646 | €21,969 | +€323 | +1.5% |
| Taxes | 450/3 | €12,053 | €12,376 | +€323 | +2.7% |
| Remuneration and social security | 454/9 | €9,593 | €9,593 | = | 0.0% |
| Other amounts payable | 47/48 | €4,860 | €1,152 | -€3,708 | -76.3% |
| Accrued charges and deferred income | 492/3 | €534 | - | -€534 | |
| Remuneration, social security and pensions | 62 | €29,744 | €34,047 | +€4,304 | +14.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,068 | €1,006 | -€62 | -5.8% |
| Other operating charges | 640/8 | €2,922 | €644 | -€2,279 | -78.0% |
| Non-recurring operating charges | 66A | €17,899 | - | -€17,899 | |
| Gross operating margin | 9900 | €60,621 | €65,012 | +€4,391 | +7.2% |
| Operating profit (loss) | 9901 | €8,988 | €29,315 | +€20,327 | +226% |
| Financial income | 75/76B | €13,200 | €4 | -€13,196 | -100.0% |
| Recurring financial income | 75 | €13,200 | €4 | -€13,196 | -100.0% |
| Financial charges | 65/66B | €3,342 | €265 | -€3,077 | -92.1% |
| Recurring financial charges | 65 | €3,342 | €265 | -€3,077 | -92.1% |
| Profit (loss) for the period before taxes | 9903 | €18,846 | €29,054 | +€10,208 | +54.2% |
| Income taxes | 67/77 | €2,734 | €6,646 | +€3,911 | +143% |
| Profit (loss) for the period | 9904 | €16,112 | €22,408 | +€6,297 | +39.1% |
| Profit (loss) for the period to be appropriated | 9905 | €16,112 | €22,408 | +€6,297 | +39.1% |
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 28 October 2026 via checked.be.