Hyper Market Eupen: 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.
Hyper Market Eupen
Largest movements
- Tangible fixed assets -€186,631
down €186,631 (-9.7%), from €1.9m to €1.7m
of which Plant, machinery and equipment: -€103,778
- Cash -€136,729
down €136,729 (-56.2%), from €243,220 to €106,491
mainly Net result for the year (-€264,164) and Trade debts (-€90,595)
- Stocks and contracts +€61,640
up €61,640 (+9.7%), from €638,479 to €700,118
- Receivables within one year -€36,384
down €36,384 (-57.8%), from €62,997 to €26,613
of which Other amounts receivable: -€39,434
- Profit (loss) carried forward -€264,164
down €264,164 (-15.9%), from -€1.7m to -€1.9m
- Trade debts -€90,595
down €90,595 (-6.8%), from €1.3m to €1.2m
- Debts after one year +€42,189
up €42,189 (+2.0%), from €2.1m to €2.2m
of which Other amounts payable: +€250,000
- Staff costs +€27,399
up €27,399 (+3.8%), from €714,325 to €741,724
- Gross operating margin +€14,609
up €14,609 (+1.9%), from €765,234 to €779,843
- Financial charges +€12,196
up €12,196 (+13.3%), from €91,454 to €103,649
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 | €2,959,125 | €2,664,415 | -€294,710 | -10.0% |
| Fixed assets | 21/28 | €1,936,255 | €1,749,624 | -€186,631 | -9.6% |
| Tangible fixed assets | 22/27 | €1,919,535 | €1,732,904 | -€186,631 | -9.7% |
| Land and buildings | 22 | €223,063 | €209,731 | -€13,332 | -6.0% |
| Plant, machinery and equipment | 23 | €1,418,838 | €1,315,060 | -€103,778 | -7.3% |
| Leasing and similar rights | 25 | €277,634 | €208,113 | -€69,521 | -25.0% |
| Financial fixed assets | 28 | €16,720 | €16,720 | = | 0.0% |
| Current assets | 29/58 | €1,022,870 | €914,790 | -€108,079 | -10.6% |
| Stocks and contracts in progress | 3 | €638,479 | €700,118 | +€61,640 | +9.7% |
| Stocks | 30/36 | €638,479 | €700,118 | +€61,640 | +9.7% |
| Amounts receivable within one year | 40/41 | €62,997 | €26,613 | -€36,384 | -57.8% |
| Trade receivables | 40 | €11,460 | €14,510 | +€3,050 | +26.6% |
| Other amounts receivable | 41 | €51,538 | €12,103 | -€39,434 | -76.5% |
| Cash at bank and in hand | 54/58 | €243,220 | €106,491 | -€136,729 | -56.2% |
| Deferred charges and accrued income | 490/1 | €78,174 | €81,569 | +€3,394 | +4.3% |
| Total equity and liabilities | 10/49 | €2,959,125 | €2,664,415 | -€294,710 | -10.0% |
| Equity | 10/15 | -€848,753 | -€1,112,917 | -€264,164 | -31.1% |
| Contributions | 10/11 | €808,000 | €808,000 | = | 0.0% |
| Capital | 10 | €808,000 | €808,000 | = | 0.0% |
| Issued capital | 100 | €808,000 | €808,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,656,753 | -€1,920,917 | -€264,164 | -15.9% |
| Amounts payable | 17/49 | €3,807,877 | €3,777,332 | -€30,546 | -0.8% |
| Amounts payable after more than one year | 17 | €2,134,960 | €2,177,148 | +€42,189 | +2.0% |
| Financial debts | 170/4 | €614,960 | €407,148 | -€207,811 | -33.8% |
| Other amounts payable | 178/9 | €1,520,000 | €1,770,000 | +€250,000 | +16.4% |
| Amounts payable within one year | 42/48 | €1,652,199 | €1,580,068 | -€72,132 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €241,535 | €247,311 | +€5,777 | +2.4% |
| Financial debts | 43 | - | €4,980 | +€4,980 | |
| Credit institutions | 430/8 | - | €4,980 | +€4,980 | |
| Trade debts | 44 | €1,331,402 | €1,240,808 | -€90,595 | -6.8% |
| Suppliers | 440/4 | €1,331,402 | €1,240,808 | -€90,595 | -6.8% |
| Taxes, remuneration and social security | 45 | €79,263 | €86,969 | +€7,706 | +9.7% |
| Remuneration and social security | 454/9 | €79,263 | €86,969 | +€7,706 | +9.7% |
| Accrued charges and deferred income | 492/3 | €20,718 | €20,116 | -€602 | -2.9% |
| Remuneration, social security and pensions | 62 | €714,325 | €741,724 | +€27,399 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €180,298 | €186,631 | +€6,333 | +3.5% |
| Other operating charges | 640/8 | €3,628 | €1,073 | -€2,555 | -70.4% |
| Non-recurring operating charges | 66A | €605 | €15,971 | +€15,366 | +2,541% |
| Gross operating margin | 9900 | €765,234 | €779,843 | +€14,609 | +1.9% |
| Operating profit (loss) | 9901 | -€133,621 | -€165,556 | -€31,935 | -23.9% |
| Financial income | 75/76B | €6,575 | €5,041 | -€1,534 | -23.3% |
| Recurring financial income | 75 | €6,575 | €5,041 | -€1,534 | -23.3% |
| Financial charges | 65/66B | €91,454 | €103,649 | +€12,196 | +13.3% |
| Recurring financial charges | 65 | €91,454 | €103,649 | +€12,196 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | -€218,500 | -€264,164 | -€45,665 | -20.9% |
| Profit (loss) for the period | 9904 | -€218,500 | -€264,164 | -€45,665 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€218,500 | -€264,164 | -€45,665 | -20.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.