Grocery Point: 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.
Grocery Point
Largest movements
- Stocks and contracts +€18,726
up €18,726 (+101%), from €18,555 to €37,280
- Receivables within one year +€2,738
up €2,738 (+48.2%), from €5,679 to €8,417
of which Other amounts receivable: +€2,497
- Tangible fixed assets -€984
down €984 (-21.3%), from €4,630 to €3,646
- Other debts +€35,204
up €35,204 (+8,977%), from €392 to €35,596
- Trade debts -€12,433
down €12,433 (-52.5%), from €23,674 to €11,241
- Short-term financial debts -€7,815
no longer reported in 2025 (was €7,815)
- Reserves +€3,947
up €3,947 (+299%), from €1,318 to €5,266
- Accrued charges and deferred income +€1,556
new in 2025: €1,556
- Gross operating margin +€11,627
up €11,627 (+33.4%), from €34,821 to €46,448
- Staff costs +€4,284
up €4,284 (+13.5%), from €31,833 to €36,117
- Other operating charges +€1,524
up €1,524 (+253%), from €603 to €2,126
- Financial charges +€1,496
up €1,496 (+101%), from €1,483 to €2,979
- Taxes +€975
up €975 (+422%), from €231 to €1,206
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 | €43,262 | €64,365 | +€21,103 | +48.8% |
| Fixed assets | 21/28 | €4,630 | €3,646 | -€984 | -21.3% |
| Tangible fixed assets | 22/27 | €4,630 | €3,646 | -€984 | -21.3% |
| Plant, machinery and equipment | 23 | €4,630 | €3,646 | -€984 | -21.3% |
| Current assets | 29/58 | €38,632 | €60,719 | +€22,087 | +57.2% |
| Stocks and contracts in progress | 3 | €18,555 | €37,280 | +€18,726 | +101% |
| Stocks | 30/36 | €18,555 | €37,280 | +€18,726 | +101% |
| Amounts receivable within one year | 40/41 | €5,679 | €8,417 | +€2,738 | +48.2% |
| Trade receivables | 40 | €3,247 | €3,487 | +€241 | +7.4% |
| Other amounts receivable | 41 | €2,433 | €4,930 | +€2,497 | +103% |
| Cash at bank and in hand | 54/58 | €14,398 | €15,021 | +€623 | +4.3% |
| Total equity and liabilities | 10/49 | €43,262 | €64,365 | +€21,103 | +48.8% |
| Equity | 10/15 | €3,818 | €7,766 | +€3,947 | +103% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €1,318 | €5,266 | +€3,947 | +299% |
| Distributable reserves | 133 | €1,318 | €5,266 | +€3,947 | +299% |
| Amounts payable | 17/49 | €39,444 | €56,599 | +€17,155 | +43.5% |
| Amounts payable within one year | 42/48 | €39,444 | €55,043 | +€15,599 | +39.5% |
| Financial debts | 43 | €7,815 | - | -€7,815 | |
| Other loans | 439 | €7,815 | - | -€7,815 | |
| Trade debts | 44 | €23,674 | €11,241 | -€12,433 | -52.5% |
| Suppliers | 440/4 | €23,674 | €11,241 | -€12,433 | -52.5% |
| Taxes, remuneration and social security | 45 | €7,563 | €8,205 | +€642 | +8.5% |
| Taxes | 450/3 | €396 | - | -€396 | |
| Remuneration and social security | 454/9 | €7,167 | €8,205 | +€1,038 | +14.5% |
| Other amounts payable | 47/48 | €392 | €35,596 | +€35,204 | +8,977% |
| Accrued charges and deferred income | 492/3 | - | €1,556 | +€1,556 | |
| Remuneration, social security and pensions | 62 | €31,833 | €36,117 | +€4,284 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €984 | +€694 | +239% |
| Other operating charges | 640/8 | €603 | €2,126 | +€1,524 | +253% |
| Gross operating margin | 9900 | €34,821 | €46,448 | +€11,627 | +33.4% |
| Operating profit (loss) | 9901 | €2,095 | €7,220 | +€5,125 | +245% |
| Financial income | 75/76B | €938 | €912 | -€25 | -2.7% |
| Recurring financial income | 75 | €938 | €912 | -€25 | -2.7% |
| Financial charges | 65/66B | €1,483 | €2,979 | +€1,496 | +101% |
| Recurring financial charges | 65 | €1,483 | €2,979 | +€1,496 | +101% |
| Profit (loss) for the period before taxes | 9903 | €1,550 | €5,153 | +€3,604 | +233% |
| Income taxes | 67/77 | €231 | €1,206 | +€975 | +422% |
| Profit (loss) for the period | 9904 | €1,318 | €3,947 | +€2,629 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €1,318 | €3,947 | +€2,629 | +199% |
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 14 October 2026 via checked.be.