B.A.V.S. SUPERMARCHE: 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.
B.A.V.S. SUPERMARCHE
Largest movements
- Cash -€12,446
down €12,446 (-7.5%), from €165,871 to €153,425
mainly Investment in fixed assets (net) (-€14,001) and Trade debts (-€10,946)
- Tangible fixed assets +€8,194
up €8,194 (+20.0%), from €40,991 to €49,185
of which Plant, machinery and equipment: +€12,380
- Receivables within one year -€3,613
down €3,613 (-61.9%), from €5,840 to €2,227
- Trade debts -€10,946
down €10,946 (-14.2%), from €76,998 to €66,052
- Debts after one year -€5,300
down €5,300 (-42.3%), from €12,519 to €7,219
- Tax, wage and social debts +€5,237
up €5,237 (+210%), from €2,489 to €7,726
- Gross operating margin +€24,776
up €24,776 (+193%), from €12,806 to €37,582
- Other operating charges +€13,652
up €13,652 (+363%), from €3,766 to €17,418
- Financial charges +€8,992
up €8,992 (+809%), from €1,112 to €10,104
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 | €247,065 | €238,313 | -€8,752 | -3.5% |
| Fixed assets | 21/28 | €41,091 | €49,285 | +€8,194 | +19.9% |
| Tangible fixed assets | 22/27 | €40,991 | €49,185 | +€8,194 | +20.0% |
| Plant, machinery and equipment | 23 | €25,919 | €38,299 | +€12,380 | +47.8% |
| Furniture and vehicles | 24 | €15,072 | €10,886 | -€4,186 | -27.8% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €205,974 | €189,028 | -€16,946 | -8.2% |
| Stocks and contracts in progress | 3 | €33,544 | €32,657 | -€887 | -2.6% |
| Stocks | 30/36 | €33,544 | €32,657 | -€887 | -2.6% |
| Amounts receivable within one year | 40/41 | €5,840 | €2,227 | -€3,613 | -61.9% |
| Other amounts receivable | 41 | €5,840 | €2,227 | -€3,613 | -61.9% |
| Cash at bank and in hand | 54/58 | €165,871 | €153,425 | -€12,446 | -7.5% |
| Deferred charges and accrued income | 490/1 | €719 | €719 | = | 0.0% |
| Total equity and liabilities | 10/49 | €247,065 | €238,313 | -€8,752 | -3.5% |
| Equity | 10/15 | €149,759 | €151,715 | +€1,956 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,128 | €5,084 | +€1,956 | +62.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,268 | €3,224 | +€1,956 | +154% |
| Profit (loss) carried forward | 14 | €128,031 | €128,031 | = | 0.0% |
| Amounts payable | 17/49 | €97,306 | €86,598 | -€10,708 | -11.0% |
| Amounts payable after more than one year | 17 | €12,519 | €7,219 | -€5,300 | -42.3% |
| Financial debts | 170/4 | €12,519 | €7,219 | -€5,300 | -42.3% |
| Amounts payable within one year | 42/48 | €84,787 | €79,379 | -€5,408 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €5,300 | €5,601 | +€301 | +5.7% |
| Trade debts | 44 | €76,998 | €66,052 | -€10,946 | -14.2% |
| Suppliers | 440/4 | €76,998 | €66,052 | -€10,946 | -14.2% |
| Taxes, remuneration and social security | 45 | €2,489 | €7,726 | +€5,237 | +210% |
| Taxes | 450/3 | €2,489 | €7,726 | +€5,237 | +210% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,554 | €5,807 | +€253 | +4.6% |
| Other operating charges | 640/8 | €3,766 | €17,418 | +€13,652 | +363% |
| Gross operating margin | 9900 | €12,806 | €37,582 | +€24,776 | +193% |
| Operating profit (loss) | 9901 | €3,486 | €14,357 | +€10,871 | +312% |
| Financial charges | 65/66B | €1,112 | €10,104 | +€8,992 | +809% |
| Recurring financial charges | 65 | €1,112 | €10,104 | +€8,992 | +809% |
| Profit (loss) for the period before taxes | 9903 | €2,374 | €4,253 | +€1,879 | +79.1% |
| Income taxes | 67/77 | €2,071 | €2,297 | +€226 | +10.9% |
| Profit (loss) for the period | 9904 | €303 | €1,956 | +€1,653 | +546% |
| Profit (loss) for the period to be appropriated | 9905 | €303 | €1,956 | +€1,653 | +546% |
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 25 October 2026 via checked.be.