Chow Chun Supermarkt (0806.523.821): financials and annual accounts

Chow Chun Supermarkt

Ostend ·KBO/BCE: BE 0806.523.821

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009
Balance sheet: assets
Total assets`20/58`	1.6m	1.6m	1.7m	1.8m	2.0m	2.1m	2.3m	2.3m	2.5m	2.6m	2.7m	2.8m	2.9m	2.9m	3.0m	491,040	391,676
Formation expenses`20`	-	-	-	-	-	-	-	-	190	380	1,541	2,702	3,862	5,023	1,330	1,520	1,710
Fixed assets`21/28`	1.6m	1.6m	1.7m	1.7m	1.8m	1.8m	1.9m	1.9m	2.0m	2.1m	2.2m	2.3m	2.4m	2.5m	2.6m	121,322	101,074
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	3,000	6,000	9,000	12,690	16,379	20,069	23,758	24,000	27,000
Tangible fixed assets`22/27`	1.6m	1.6m	1.7m	1.7m	1.8m	1.8m	1.9m	1.9m	2.0m	2.1m	2.2m	2.3m	2.4m	2.5m	2.6m	92,989	69,583
Land and buildings`22`	1.6m	1.6m	1.7m	1.7m	1.8m	1.8m	1.9m	1.9m	2.0m	2.0m	2.1m	2.2m	2.3m	2.4m	2.5m	-	-
Plant, machinery and equipment`23`	-	-	-	-	-	-	6,899	5,370	15,400	25,581	27,467	30,014	38,110	47,317	52,563	61,073	69,583
Furniture and vehicles`24`	-	-	-	4,271	9,313	14,355	1,006	8,576	16,146	21,200	28,406	8,973	25,785	42,036	58,708	31,916	-
Financial fixed assets`28`	-	-	-	-	-	1,094	4,684	4,684	3,114	3,114	3,007	3,007	2,862	2,862	2,840	2,813	2,781
Current assets`29/58`	46,417	26,147	32,616	47,182	173,669	247,395	465,884	383,859	506,028	478,928	544,386	546,505	502,055	441,072	365,356	369,718	290,602
Stocks and contracts in progress`3`	-	-	-	-	-	-	268,570	271,955	354,207	354,404	369,751	371,670	373,551	375,088	315,122	308,056	194,331
Stocks`30/36`	-	-	-	-	-	-	268,570	271,955	354,207	354,404	369,751	371,670	373,551	375,088	315,122	308,056	194,331
Amounts receivable within one year`40/41`	24,694	-	-	30,000	130,539	206,765	22,968	22,907	34,619	13,135	39,678	69,771	24,699	34,857	117	236	3,829
Trade receivables`40`	-	-	-	30,000	130,539	200,000	22,968	22,907	34,619	13,135	39,678	69,771	24,699	34,857	-	-	467
Other amounts receivable`41`	24,694	-	-	-	-	6,765	-	-	-	-	-	-	-	-	117	236	3,362
Cash at bank and in hand`54/58`	20,225	23,412	28,787	14,746	41,182	38,645	167,634	65,373	100,493	102,062	126,169	90,276	95,218	29,128	48,618	56,084	68,724
Deferred charges and accrued income`490/1`	1,498	2,735	3,828	2,436	1,948	1,985	6,713	23,624	16,710	9,327	8,789	14,787	8,588	2,000	1,500	5,342	23,718
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	1.6m	1.6m	1.7m	1.8m	2.0m	2.1m	2.3m	2.3m	2.5m	2.6m	2.7m	2.8m	2.9m	2.9m	3.0m	491,040	391,676
Equity`10/15`	820,020	765,637	699,551	669,387	620,201	593,325	434,150	404,991	387,013	365,233	344,498	323,256	301,347	277,426	48,927	47,329	20,788
Contributions`10/11`	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	18,600	18,600	18,600
Issued capital`100`	-	-	-	-	-	-	258,300	258,300	258,300	258,300	258,300	258,300	258,300	258,300	18,600	18,600	18,600
Reserves`13`	11,885	11,885	11,885	11,885	11,885	11,885	11,885	10,082	8,894	7,693	6,565	5,426	4,254	2,948	2,031	1,675	206
Non-distributable reserves`130/1`	-	-	-	10,890	10,890	10,890	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	10,890	9,253	8,172	7,089	6,057	4,999	3,907	2,717	1,860	1,500	105
Reserves not available under the articles`1311`	-	-	-	10,890	10,890	10,890	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	996	996	996	996	996	996	996	829	722	604	508	427	347	231	171	175	101
Distributable reserves`133`	10,890	10,890	10,890	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) carried forward`14`	549,835	495,452	429,366	399,202	350,016	323,139	163,964	136,609	119,819	99,240	79,634	59,530	38,793	16,178	28,296	27,053	1,982
Amounts payable`17/49`	796,799	880,439	1.0m	1.1m	1.3m	1.5m	1.9m	1.9m	2.1m	2.2m	2.4m	2.5m	2.6m	2.7m	2.9m	443,712	370,889
Amounts payable after more than one year`17`	628,650	733,650	838,650	942,750	1.1m	1.3m	1.3m	1.3m	1.4m	1.6m	1.7m	1.9m	2.1m	2.2m	2.4m	202,314	161,400
Financial debts`170/4`	498,750	603,750	708,750	813,750	918,750	1.0m	1.1m	1.2m	1.3m	1.4m	1.6m	1.7m	1.8m	1.9m	2.0m	25,914	-
Other amounts payable`178/9`	129,900	129,900	129,900	129,000	204,980	249,980	199,980	60,443	111,011	116,111	178,115	269,515	299,840	310,249	358,400	176,400	161,400
Amounts payable within one year`42/48`	164,187	146,789	163,872	158,300	207,563	213,830	583,163	613,003	665,590	650,645	656,930	566,304	509,170	455,661	546,642	241,398	209,489
Current portion of amounts payable after more than one year`42`	105,000	105,000	105,000	105,000	105,000	105,000	105,000	105,000	107,755	115,855	119,558	118,689	121,153	120,348	119,584	6,477	-
Financial debts`43`	-	-	-	-	-	-	59,999	59,999	59,999	59,999	59,999	59,999	59,999	-	200,000	-	-
Credit institutions`430/8`	-	-	-	-	-	-	59,999	59,999	59,999	59,999	59,999	59,999	59,999	-	200,000	-	-
Trade debts`44`	4,715	3,115	4,379	4,253	3,917	4,114	350,818	397,925	441,624	433,716	447,299	371,522	294,818	303,939	190,658	201,127	205,106
Suppliers`440/4`	4,715	3,115	4,379	4,253	3,917	4,114	350,818	397,925	441,624	433,716	447,299	371,522	294,818	303,939	190,658	201,127	205,106
Taxes, remuneration and social security`45`	41,473	33,872	28,228	28,893	63,000	75,273	52,644	46,329	56,212	38,283	29,221	16,094	33,200	29,373	36,400	33,794	4,382
Taxes`450/3`	41,473	33,872	28,228	28,893	63,000	67,930	34,990	31,682	25,862	19,643	22,268	15,388	23,909	21,424	28,124	23,256	654
Remuneration and social security`454/9`	-	-	-	-	-	7,343	17,653	14,647	30,350	18,641	6,953	705	9,291	7,950	8,276	10,537	3,728
Other amounts payable`47/48`	13,000	4,802	26,265	20,155	35,647	29,442	14,702	3,750	-	2,792	853	-	-	2,000	-	-	-
Accrued charges and deferred income`492/3`	3,961	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	45,116	-	1,091	-	-	-	-	-	-	-	-	-
Gross operating margin`9900`	186,201	198,875	172,431	170,477	162,544	345,450	267,919	260,652	305,846	368,294	342,809	347,140	332,254	301,525	201,156	129,053	76,868
Remuneration, social security and pensions`62`	-	-	-	-	662	18,266	97,743	103,615	108,250	148,576	137,710	135,491	113,225	80,950	63,102	57,130	59,079
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	49,528	49,528	53,798	54,570	54,570	50,299	62,928	69,578	107,045	108,309	115,764	114,565	115,675	115,699	113,867	19,679	11,700
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	-	-	-	-	-	-	-	24,713	-	-	-	-	-	-	-
Other operating charges`640/8`	24,490	24,819	23,180	21,450	23,637	20,820	20,942	20,383	22,795	16,228	18,555	18,146	21,555	14,426	1,950	4,084	3,644
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	4,834	-
Operating profit (loss)`9901`	112,183	124,528	95,453	94,457	83,675	256,064	86,305	67,076	67,756	70,467	70,780	78,938	81,798	90,449	22,236	48,161	2,446
Financial income`75/76B`	730	123	135	-	-	667	191	187	78	171	747	390	226	1,208	724	526	1,573
Recurring financial income`75`	730	123	135	-	-	667	191	187	78	171	747	390	226	1,208	724	526	1,573
Financial charges`65/66B`	29,040	33,656	39,175	26,362	26,799	32,627	35,873	36,484	39,742	43,191	45,754	54,274	49,829	66,957	19,560	2,270	1,831
Recurring financial charges`65`	29,040	33,656	39,175	26,362	26,799	32,627	35,873	36,484	39,742	43,191	45,754	54,274	49,829	66,957	19,560	2,270	1,831
Profit (loss) for the period before taxes`9903`	83,874	90,995	56,412	68,095	56,877	224,105	50,624	30,779	28,092	27,447	25,773	25,054	32,195	24,699	3,401	41,584	2,188
Income taxes`67/77`	16,491	24,909	9,248	18,909	8,000	54,930	17,714	9,051	6,312	6,713	4,531	3,145	8,274	7,500	1,802	15,043	-
Profit (loss) for the period`9904`	67,383	66,086	47,164	49,186	48,877	169,175	32,909	21,728	21,780	20,734	21,242	21,909	23,921	17,199	1,599	26,541	2,188
Transfer from tax-exempt reserves`789`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	63	-	-
Transfer to tax-exempt reserves`689`	-	-	-	-	-	-	166	107	118	96	81	81	115	60	59	74	101
Profit (loss) for the period to be appropriated`9905`	67,383	66,086	47,164	49,186	48,877	169,175	32,743	21,621	21,662	20,638	21,161	21,829	23,806	17,139	1,603	26,466	2,087
Appropriation of the result
Profit (loss) to be appropriated`9906`	562,835	495,452	446,366	399,202	372,016	333,139	169,351	141,440	120,902	100,272	80,692	60,622	39,984	45,435	28,656	28,448	2,087
Profit (loss) brought forward from the previous period`14P`	495,452	429,366	399,202	350,016	323,139	-	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	1,637	1,081	1,083	1,032	1,058	1,091	1,190	27,257	360	1,395	105
Addition to contributions`691`	-	-	-	-	-	-	-	-	-	-	-	-	-	26,400	-	-	-
To the legal reserve`6920`	-	-	-	-	-	-	1,637	1,081	1,083	1,032	1,058	1,091	1,190	857	360	1,395	105
Profit to be distributed`694/7`	13,000	-	17,000	-	22,000	10,000	3,750	3,750	-	-	-	-	-	2,000	-	-	-
Directors or managers`695`	13,000	-	17,000	-	22,000	10,000	3,750	3,750	-	-	-	-	-	2,000	-	-	-
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	-	2.7	2.7	3.2	2.9	3.7	3.6	4.2	3.4	2.3	1.8	1.8	2
Hours worked`1013`	-	-	-	-	-	830	4,334	4,923	5,165	6,697	6,891	7,328	6,192	4,288	3,456	3,244	3,864
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	28-07-2026	2026-00372158	PDF
31-12-2024	micro format	01-07-2025	2025-00207140	PDF
31-12-2023	micro format	16-07-2024	2024-00248092	PDF
31-12-2022	abbreviated format	18-09-2023	2023-00447606	PDF
31-12-2021	abbreviated format	29-08-2022	2022-20342668	PDF
31-12-2020	abbreviated format	29-10-2021	2021-75800361	PDF
31-12-2019	abbreviated format	09-09-2020	2020-52100546	PDF
31-12-2018	abbreviated format	30-09-2019	2019-67700439	PDF
31-12-2017	abbreviated format	31-08-2018	2018-58600206	PDF
31-12-2016	abbreviated format	10-07-2017	2017-29500277	PDF
31-12-2015	abbreviated format	31-08-2016	2016-57500394	PDF
31-12-2014	abbreviated format	30-09-2015	2015-62300122	PDF
31-12-2013	abbreviated format	29-08-2014	2014-53400496	PDF
31-12-2012	abbreviated format	02-08-2013	2013-39300169	PDF
31-12-2011	abbreviated format	28-08-2012	2012-47200257	PDF
31-12-2010	abbreviated format	17-08-2011	2011-40800092	PDF
31-12-2009	abbreviated format	12-08-2010	2010-41100318	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009
EBITDA	161,711	174,056	149,251	149,027	138,245	306,364	149,234	136,654	174,800	178,777	186,544	193,503	197,473	206,148	136,104	67,840	14,146
Cash flow	116,910	115,614	100,962	103,756	103,447	219,474	95,837	91,306	128,825	129,044	137,006	136,474	139,596	132,898	115,466	46,219	13,888
Investment in fixed assets (approximation)	690,000	0	0	0	-1,094	23,875	14,760	1,570	3,814	10,357	42,995	145	560	4,125	2.6m	39,927	110,874
Change in cash	-3,186	-5,376	14,041	-26,436	2,537	-128,989	102,261	-35,120	-1,570	-24,107	35,893	-4,942	66,090	-19,490	-7,466	-12,640	-
Working capital	-117,771	-120,642	-131,256	-111,119	-33,894	33,565	-117,279	-229,143	-159,562	-171,717	-112,544	-19,798	-7,114	-14,589	-181,286	128,320	81,114
Solvency	50.7%	46.5%	41.1%	37.8%	31.8%	28.5%	18.5%	17.5%	15.5%	14.2%	12.6%	11.5%	10.4%	9.4%	1.6%	9.6%	5.3%
Current ratio	0.28	0.18	0.20	0.30	0.84	1.16	0.80	0.63	0.76	0.74	0.83	0.97	0.99	0.97	0.67	1.53	1.39
Quick ratio	0.28	0.18	0.20	0.30	0.84	1.16	0.34	0.18	0.23	0.19	0.27	0.31	0.25	0.14	0.09	0.26	0.46
Debt to equity	0.97	1.15	1.43	1.64	2.15	2.51	4.40	4.71	5.47	6.06	6.96	7.71	8.58	9.60	59.74	9.38	17.84
ROE	8.2%	8.6%	6.7%	7.3%	7.9%	28.5%	7.6%	5.4%	5.6%	5.7%	6.2%	6.8%	7.9%	6.2%	3.3%	56.1%	10.5%
ROA	4.2%	4.0%	2.8%	2.8%	2.5%	8.1%	1.4%	0.9%	0.9%	0.8%	0.8%	0.8%	0.8%	0.6%	0.1%	5.4%	0.6%
Interest coverage	5.57	5.17	3.81	5.65	5.16	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Debts secured on the company's own assets	-	-	-	-	€1.0m
Mortgages, amount registered	€1.6m	-	-	€770,000	€770,000
Carrying value of the mortgaged assets	€1.6m	-	-	€1.7m	€1.8m

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€690,000	-	-	-	-
Depreciation and write-downs of the year	€49,528	€49,528	€53,798	€54,570	€54,570

Chow Chun Supermarkt

Annual accounts 2025

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Change in equityin euro

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