HYPERMARKET: 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.
HYPERMARKET
Largest movements
- Receivables within one year +€20,174
new in 2024: €20,174
of which Other amounts receivable: +€18,735
- Tangible fixed assets +€19,004
up €19,004 (+2,193%), from €867 to €19,871
of which Furniture and vehicles: +€16,096
- Stocks and contracts +€16,220
up €16,220 (+19.7%), from €82,351 to €98,572
- Cash -€15,144
down €15,144 (-80.5%), from €18,818 to €3,674
mainly Trade debts (-€60,854) and Receivables within one year (-€20,174)
- Profit (loss) carried forward +€101,763
up €101,763 (+1,739%), from €5,853 to €107,616
- Trade debts -€60,854
down €60,854 (-91.9%), from €66,222 to €5,368
- Turnover +€981,143
up €981,143 (+167%), from €587,756 to €1.6m
- Purchases and services +€816,160
up €816,160 (+150%), from €542,983 to €1.4m
- Gross operating margin +€164,982
up €164,982 (+368%), from €44,773 to €209,755
- Staff costs +€64,358
up €64,358 (+168%), from €38,318 to €102,676
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €102,037 | €142,290 | +€40,254 | +39.5% |
| Fixed assets | 21/28 | €867 | €19,871 | +€19,004 | +2,193% |
| Tangible fixed assets | 22/27 | €867 | €19,871 | +€19,004 | +2,193% |
| Plant, machinery and equipment | 23 | - | €2,908 | +€2,908 | |
| Furniture and vehicles | 24 | €867 | €16,962 | +€16,096 | +1,857% |
| Current assets | 29/58 | €101,170 | €122,420 | +€21,250 | +21.0% |
| Stocks and contracts in progress | 3 | €82,351 | €98,572 | +€16,220 | +19.7% |
| Stocks | 30/36 | €82,351 | €98,572 | +€16,220 | +19.7% |
| Amounts receivable within one year | 40/41 | - | €20,174 | +€20,174 | |
| Trade receivables | 40 | - | €1,439 | +€1,439 | |
| Other amounts receivable | 41 | - | €18,735 | +€18,735 | |
| Cash at bank and in hand | 54/58 | €18,818 | €3,674 | -€15,144 | -80.5% |
| Total equity and liabilities | 10/49 | €102,037 | €142,290 | +€40,254 | +39.5% |
| Equity | 10/15 | €6,853 | €108,616 | +€101,763 | +1,485% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,853 | €107,616 | +€101,763 | +1,739% |
| Amounts payable | 17/49 | €95,184 | €33,674 | -€61,509 | -64.6% |
| Amounts payable within one year | 42/48 | €95,184 | €33,674 | -€61,509 | -64.6% |
| Trade debts | 44 | €66,222 | €5,368 | -€60,854 | -91.9% |
| Suppliers | 440/4 | €66,222 | €5,368 | -€60,854 | -91.9% |
| Taxes, remuneration and social security | 45 | €28,962 | €28,306 | -€656 | -2.3% |
| Taxes | 450/3 | €18,027 | €13,548 | -€4,479 | -24.8% |
| Remuneration and social security | 454/9 | €10,935 | €14,759 | +€3,824 | +35.0% |
| Turnover | 70 | €587,756 | €1,568,898 | +€981,143 | +167% |
| Goods, raw materials, services and sundry goods | 60/61 | €542,983 | €1,359,143 | +€816,160 | +150% |
| Remuneration, social security and pensions | 62 | €38,318 | €102,676 | +€64,358 | +168% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €433 | €1,015 | +€582 | +134% |
| Other operating charges | 640/8 | €76 | €3,888 | +€3,812 | +5,037% |
| Gross operating margin | 9900 | €44,773 | €209,755 | +€164,982 | +368% |
| Operating profit (loss) | 9901 | €5,946 | €102,176 | +€96,231 | +1,619% |
| Financial charges | 65/66B | €93 | €413 | +€320 | +344% |
| Recurring financial charges | 65 | €93 | €413 | +€320 | +344% |
| Profit (loss) for the period before taxes | 9903 | €5,853 | €101,763 | +€95,911 | +1,639% |
| Profit (loss) for the period | 9904 | €5,853 | €101,763 | +€95,911 | +1,639% |
| Profit (loss) for the period to be appropriated | 9905 | €5,853 | €101,763 | +€95,911 | +1,639% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.