B2 SUPERMARKT: what changed
Two fiscal 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.
What changed
B2 SUPERMARKT
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€428,493
2024 · €561,724-€133,231
Equity
€3.9m
2024 · €3.4m+€428,493
Cash
€55,043
2024 · €79,628-€24,586
Balance sheet total
€6.1m
2024 · €5.0m+€1.1m
Largest movements
Assets
- Receivables after one year +€691,736
up €691,736 (+150.8%), from €458,854 to €1.2m
- Receivables within one year +€213,825
up €213,825 (+6.7%), from €3.2m to €3.4m
of which Other amounts receivable: +€174,572
- Tangible fixed assets +€157,855
up €157,855 (+25.1%), from €628,429 to €786,285
of which Plant, machinery and equipment: +€119,301
Equity and liabilities
- Profit (loss) carried forward +€217,993
up €217,993 (+8.8%), from €2.5m to €2.7m
- Reserves +€210,500
up €210,500 (+24.0%), from €876,447 to €1.1m
of which Tax-exempt reserves: +€168,400
- Short-term financial debts +€203,711
up €203,711 (+164.8%), from €123,607 to €327,317
- Debts after one year +€156,921
up €156,921 (+39.5%), from €397,763 to €554,684
- Current portion of long-term debt +€112,789
up €112,789 (+52.6%), from €214,486 to €327,275
Income statement
- Staff costs +€113,928
up €113,928 (+7.7%), from €1.5m to €1.6m
- Depreciation +€84,227
up €84,227 (+57.0%), from €147,808 to €232,034
- Taxes -€47,210
down €47,210 (-24.3%), from €194,679 to €147,468
- Financial income +€34,987
up €34,987 (+51.2%), from €68,376 to €103,362
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.
Result 2024
€561,724
Gross operating margin
-€2,533
Staff costs
-€113,928
Depreciation
-€84,227
Other operating charges
+€613
Financial income
+€34,987
Financial charges
-€15,353
Taxes
+€47,210
Result 2025
€428,493
Cash bridge derived
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.
From operations
-€108,116
Investment
-€389,890
Financing
+€473,421
Cash 2024
€79,628
From operations (derived)
-€108,116
Net result for the year
+€428,493
Depreciation
+€232,034
Receivables after one year
-€691,736
Stocks and contracts
-€10,309
Receivables within one year
-€213,825
Deferred charges and accrued income
-€2,459
Trade debts
+€102,870
Tax, wage and social debts
-€3,184
Other debts
+€50,000
Investment (derived)
-€389,890
Investment in fixed assets (net)
-€389,890
Financing
+€473,421
Debts after one year
+€156,921
Current portion of long-term debt
+€112,789
Short-term financial debts
+€203,711
Cash 2025
€55,043
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,002,376 | €6,053,975 | +€1.1m | +21.0% |
| Fixed assets | 21/28 | €633,603 | €791,458 | +€157,855 | +24.9% |
| Tangible fixed assets | 22/27 | €628,429 | €786,285 | +€157,855 | +25.1% |
| Plant, machinery and equipment | 23 | €95,782 | €215,083 | +€119,301 | +124.6% |
| Furniture and vehicles | 24 | €11,705 | €31,464 | +€19,760 | +168.8% |
| Leasing and similar rights | 25 | €320,890 | €314,764 | -€6,125 | -1.9% |
| Other tangible fixed assets | 26 | €200,054 | €224,973 | +€24,919 | +12.5% |
| Financial fixed assets | 28 | €5,173 | €5,173 | = | 0.0% |
| Current assets | 29/58 | €4,368,773 | €5,262,517 | +€893,744 | +20.5% |
| Amounts receivable after more than one year | 29 | €458,854 | €1,150,590 | +€691,736 | +150.8% |
| Other amounts receivable | 291 | €458,854 | €1,150,590 | +€691,736 | +150.8% |
| Stocks and contracts in progress | 3 | €627,277 | €637,587 | +€10,309 | +1.6% |
| Stocks | 30/36 | €627,277 | €637,587 | +€10,309 | +1.6% |
| Amounts receivable within one year | 40/41 | €3,196,347 | €3,410,172 | +€213,825 | +6.7% |
| Trade receivables | 40 | €572,818 | €612,071 | +€39,253 | +6.9% |
| Other amounts receivable | 41 | €2,623,529 | €2,798,102 | +€174,572 | +6.7% |
| Cash at bank and in hand | 54/58 | €79,628 | €55,043 | -€24,586 | -30.9% |
| Deferred charges and accrued income | 490/1 | €6,667 | €9,125 | +€2,459 | +36.9% |
| Total equity and liabilities | 10/49 | €5,002,376 | €6,053,975 | +€1.1m | +21.0% |
| Equity | 10/15 | €3,448,225 | €3,876,718 | +€428,493 | +12.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €44,446 | €44,446 | = | 0.0% |
| Reserves | 13 | €876,447 | €1,086,947 | +€210,500 | +24.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €652,747 | €821,147 | +€168,400 | +25.8% |
| Distributable reserves | 133 | €217,500 | €259,600 | +€42,100 | +19.4% |
| Profit (loss) carried forward | 14 | €2,465,333 | €2,683,325 | +€217,993 | +8.8% |
| Amounts payable | 17/49 | €1,554,151 | €2,177,257 | +€623,106 | +40.1% |
| Amounts payable after more than one year | 17 | €397,763 | €554,684 | +€156,921 | +39.5% |
| Financial debts | 170/4 | €397,763 | €554,684 | +€156,921 | +39.5% |
| Amounts payable within one year | 42/48 | €1,156,388 | €1,622,573 | +€466,185 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €214,486 | €327,275 | +€112,789 | +52.6% |
| Financial debts | 43 | €123,607 | €327,317 | +€203,711 | +164.8% |
| Credit institutions | 430/8 | €123,607 | €327,317 | +€203,711 | +164.8% |
| Trade debts | 44 | €462,324 | €565,194 | +€102,870 | +22.3% |
| Suppliers | 440/4 | €462,324 | €565,194 | +€102,870 | +22.3% |
| Taxes, remuneration and social security | 45 | €355,894 | €352,710 | -€3,184 | -0.9% |
| Taxes | 450/3 | €57,022 | €27,021 | -€30,000 | -52.6% |
| Remuneration and social security | 454/9 | €298,872 | €325,688 | +€26,816 | +9.0% |
| Other amounts payable | 47/48 | €76 | €50,076 | +€50,000 | +65806.8% |
| Non-recurring operating income | 76A | €24,834 | €0 | -€24,834 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,470,779 | €1,584,707 | +€113,928 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,808 | €232,034 | +€84,227 | +57.0% |
| Other operating charges | 640/8 | €23,498 | €22,885 | -€613 | -2.6% |
| Gross operating margin | 9900 | €2,372,790 | €2,370,257 | -€2,533 | -0.1% |
| Operating profit (loss) | 9901 | €730,706 | €530,631 | -€200,075 | -27.4% |
| Financial income | 75/76B | €68,376 | €103,362 | +€34,987 | +51.2% |
| Recurring financial income | 75 | €68,376 | €103,362 | +€34,987 | +51.2% |
| Financial charges | 65/66B | €42,679 | €58,032 | +€15,353 | +36.0% |
| Recurring financial charges | 65 | €42,679 | €58,032 | +€15,353 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €756,403 | €575,961 | -€180,442 | -23.9% |
| Income taxes | 67/77 | €194,679 | €147,468 | -€47,210 | -24.3% |
| Profit (loss) for the period | 9904 | €561,724 | €428,493 | -€133,231 | -23.7% |
| Transfer from tax-exempt reserves | 789 | €213,600 | €42,100 | -€171,500 | -80.3% |
| Transfer to tax-exempt reserves | 689 | €13,930 | €210,500 | +€196,570 | +1411.1% |
| Profit (loss) for the period to be appropriated | 9905 | €761,394 | €260,093 | -€501,301 | -65.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.