EPICERIES HANKAR - MIDI: 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.
What changed
EPICERIES HANKAR - MIDI
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€373,485
2024 · €342,434+€31,052
Equity
€211,821
2024 · €1.6m-€1.4m
Cash
€482,113
2024 · €963,746-€481,633
Balance sheet total
€3.5m
2024 · €4.6m-€1.1m
Largest movements
Assets
- Receivables within one year -€612,546
down €612,546 (-19.4%), from €3.2m to €2.6m
of which Other amounts receivable: -€627,193
- Cash -€481,633
down €481,633 (-50.0%), from €963,746 to €482,113
mainly Contributions, distributions and other (-€1.8m) and Trade debts (-€1.7m)
Equity and liabilities
- Other debts +€1.8m
up €1.8m (+5,517%), from €33,465 to €1.9m
- Trade debts -€1.7m
down €1.7m (-61.0%), from €2.8m to €1.1m
of which Suppliers: -€1.7m
- Profit (loss) carried forward -€1.4m
down €1.4m (-98.3%), from €1.4m to €24,301
- Current portion of long-term debt +€68,240
up €68,240 (+215%), from €31,760 to €100,000
Income statement
- Financial income +€55,538
up €55,538 (+21,866%), from €254 to €55,792
- Financial charges +€12,264
up €12,264 (+41.7%), from €29,426 to €41,690
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
€342,434
Gross operating margin
-€624
Staff costs
-€10,337
Depreciation
-€2,667
Other operating charges
+€9,954
Financial income
+€55,538
Financial charges
-€12,264
Taxes
-€8,549
Result 2025
€373,485
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€1,581
Financing
-€1.7m
Cash 2024
€963,746
From operations (derived)
+€1.2m
Net result for the year
+€373,485
Depreciation
+€39,179
Stocks and contracts
+€6,360
Receivables within one year
+€612,546
Deferred charges and accrued income
+€8,630
Trade debts
-€1.7m
Tax, wage and social debts
+€2,907
Other debts
+€1.8m
Investment (derived)
-€1,581
Investment in fixed assets (net)
-€1,581
Financing
-€1.7m
Current portion of long-term debt
+€68,240
Contributions, distributions and other
-€1.8m
Cash 2025
€482,113
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,632,051 | €3,485,284 | -€1.1m | -24.8% |
| Fixed assets | 21/28 | €148,596 | €110,998 | -€37,598 | -25.3% |
| Tangible fixed assets | 22/27 | €146,165 | €108,567 | -€37,598 | -25.7% |
| Plant, machinery and equipment | 23 | €78,942 | €55,421 | -€23,521 | -29.8% |
| Furniture and vehicles | 24 | €25,815 | €16,726 | -€9,089 | -35.2% |
| Other tangible fixed assets | 26 | €41,408 | €36,421 | -€4,988 | -12.0% |
| Financial fixed assets | 28 | €2,431 | €2,431 | = | 0.0% |
| Current assets | 29/58 | €4,483,455 | €3,374,286 | -€1.1m | -24.7% |
| Stocks and contracts in progress | 3 | €343,721 | €337,361 | -€6,360 | -1.9% |
| Stocks | 30/36 | €343,721 | €337,361 | -€6,360 | -1.9% |
| Amounts receivable within one year | 40/41 | €3,163,409 | €2,550,864 | -€612,546 | -19.4% |
| Trade receivables | 40 | €0 | €14,647 | +€14,647 | |
| Other amounts receivable | 41 | €3,163,409 | €2,536,217 | -€627,193 | -19.8% |
| Cash at bank and in hand | 54/58 | €963,746 | €482,113 | -€481,633 | -50.0% |
| Deferred charges and accrued income | 490/1 | €12,578 | €3,948 | -€8,630 | -68.6% |
| Total equity and liabilities | 10/49 | €4,632,051 | €3,485,284 | -€1.1m | -24.8% |
| Equity | 10/15 | €1,588,336 | €211,821 | -€1.4m | -86.7% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,400,816 | €24,301 | -€1.4m | -98.3% |
| Investment grants | 15 | €22,520 | €22,520 | = | 0.0% |
| Amounts payable | 17/49 | €3,043,715 | €3,273,463 | +€229,748 | +7.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €3,043,715 | €3,273,463 | +€229,748 | +7.5% |
| Current portion of amounts payable after more than one year | 42 | €31,760 | €100,000 | +€68,240 | +215% |
| Trade debts | 44 | €2,767,536 | €1,079,705 | -€1.7m | -61.0% |
| Suppliers | 440/4 | €2,767,536 | €1,055,518 | -€1.7m | -61.9% |
| Bills of exchange payable | 441 | - | €24,186 | +€24,186 | |
| Taxes, remuneration and social security | 45 | €210,953 | €213,860 | +€2,907 | +1.4% |
| Taxes | 450/3 | €148,252 | €158,118 | +€9,866 | +6.7% |
| Remuneration and social security | 454/9 | €62,701 | €55,742 | -€6,959 | -11.1% |
| Other amounts payable | 47/48 | €33,465 | €1,879,898 | +€1.8m | +5,517% |
| Non-recurring operating income | 76A | - | €11,765 | +€11,765 | |
| Remuneration, social security and pensions | 62 | €628,768 | €639,105 | +€10,337 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,512 | €39,179 | +€2,667 | +7.3% |
| Other operating charges | 640/8 | €27,208 | €17,254 | -€9,954 | -36.6% |
| Gross operating margin | 9900 | €1,189,034 | €1,188,410 | -€624 | -0.1% |
| Operating profit (loss) | 9901 | €496,546 | €492,872 | -€3,674 | -0.7% |
| Financial income | 75/76B | €254 | €55,792 | +€55,538 | +21,866% |
| Recurring financial income | 75 | €254 | €55,792 | +€55,538 | +21,866% |
| Financial charges | 65/66B | €29,426 | €41,690 | +€12,264 | +41.7% |
| Recurring financial charges | 65 | €29,426 | €41,690 | +€12,264 | +41.7% |
| Profit (loss) for the period before taxes | 9903 | €467,373 | €506,974 | +€39,601 | +8.5% |
| Income taxes | 67/77 | €124,940 | €133,489 | +€8,549 | +6.8% |
| Profit (loss) for the period | 9904 | €342,434 | €373,485 | +€31,052 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €342,434 | €373,485 | +€31,052 | +9.1% |
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 31 October 2026 via checked.be.