KM SUPERMARKET: what changed
What changed
KM SUPERMARKET
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€10,963
2024 · €1,042+€9,921
Equity
€78,987
2024 · €68,024+€10,963
Cash
€34,926
2024 · €46,107-€11,182
Balance sheet total
€133,958
2024 · €157,595-€23,637
Largest movements
Assets
- Tangible fixed assets -€12,611
down €12,611 (-27.0%), from €46,696 to €34,085
of which Plant, machinery and equipment: -€12,258
- Cash -€11,182
down €11,182 (-24.3%), from €46,107 to €34,926
mainly Trade debts (-€22,208) and Debts after one year (-€10,762)
Equity and liabilities
- Trade debts -€22,208
down €22,208 (-85.7%), from €25,904 to €3,696
- Profit (loss) carried forward +€10,963
up €10,963 (+50.8%), from €21,600 to €32,563
- Debts after one year -€10,762
down €10,762 (-35.5%), from €30,333 to €19,571
- Tax, wage and social debts -€1,734
down €1,734 (-24.5%), from €7,085 to €5,351
of which Remuneration and social security: -€1,000
Income statement
- Gross operating margin +€11,063
up €11,063 (+54.2%), from €20,402 to €31,465
- Financial charges +€718
up €718 (+26.1%), from €2,748 to €3,466
- Other operating charges -€704
down €704 (-25.5%), from €2,759 to €2,054
- Taxes -€407
no longer reported in 2025 (was €407)
- Depreciation +€341
up €341 (+2.3%), from €14,962 to €15,303
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€1,042
Gross operating margin
+€11,063
Depreciation
-€341
Other operating charges
+€704
Other operating items
-€1,033
Financial income
-€161
Financial charges
-€718
Taxes
+€407
Result 2025
€10,963
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€1,975
Investment
-€2,692
Financing
-€10,465
Cash 2024
€46,107
From operations (derived)
+€1,975
Net result for the year
+€10,963
Depreciation
+€15,303
Receivables within one year
-€758
Deferred charges and accrued income
+€603
Trade debts
-€22,208
Tax, wage and social debts
-€1,734
Other debts
-€193
Investment (derived)
-€2,692
Investment in fixed assets (net)
-€2,692
Financing
-€10,465
Debts after one year
-€10,762
Current portion of long-term debt
+€296
Cash 2025
€34,926
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €157,595 | €133,958 | -€23,637 | -15.0% |
| Fixed assets | 21/28 | €46,696 | €34,085 | -€12,611 | -27.0% |
| Tangible fixed assets | 22/27 | €46,696 | €34,085 | -€12,611 | -27.0% |
| Land and buildings | 22 | €10,039 | €7,589 | -€2,450 | -24.4% |
| Plant, machinery and equipment | 23 | €36,657 | €24,399 | -€12,258 | -33.4% |
| Furniture and vehicles | 24 | €0 | €2,097 | +€2,097 | |
| Current assets | 29/58 | €110,899 | €99,873 | -€11,026 | -9.9% |
| Stocks and contracts in progress | 3 | €32,705 | €32,705 | = | 0.0% |
| Stocks | 30/36 | €32,705 | €32,705 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €29,315 | €30,073 | +€758 | +2.6% |
| Trade receivables | 40 | - | €2,650 | +€2,650 | |
| Other amounts receivable | 41 | €29,315 | €27,423 | -€1,892 | -6.5% |
| Cash at bank and in hand | 54/58 | €46,107 | €34,926 | -€11,182 | -24.3% |
| Deferred charges and accrued income | 490/1 | €2,772 | €2,170 | -€603 | -21.7% |
| Total equity and liabilities | 10/49 | €157,595 | €133,958 | -€23,637 | -15.0% |
| Equity | 10/15 | €68,024 | €78,987 | +€10,963 | +16.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,224 | €40,224 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,364 | €38,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,600 | €32,563 | +€10,963 | +50.8% |
| Amounts payable | 17/49 | €89,571 | €54,971 | -€34,600 | -38.6% |
| Amounts payable after more than one year | 17 | €30,333 | €19,571 | -€10,762 | -35.5% |
| Financial debts | 170/4 | €30,333 | €19,571 | -€10,762 | -35.5% |
| Amounts payable within one year | 42/48 | €59,238 | €35,400 | -€23,838 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €10,490 | €10,787 | +€296 | +2.8% |
| Trade debts | 44 | €25,904 | €3,696 | -€22,208 | -85.7% |
| Suppliers | 440/4 | €25,904 | €3,696 | -€22,208 | -85.7% |
| Taxes, remuneration and social security | 45 | €7,085 | €5,351 | -€1,734 | -24.5% |
| Taxes | 450/3 | €6,085 | €5,351 | -€734 | -12.1% |
| Remuneration and social security | 454/9 | €1,000 | - | -€1,000 | |
| Other amounts payable | 47/48 | €15,758 | €15,566 | -€193 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,962 | €15,303 | +€341 | +2.3% |
| Other operating charges | 640/8 | €2,759 | €2,054 | -€704 | -25.5% |
| Non-recurring operating charges | 66A | - | €1,033 | +€1,033 | |
| Gross operating margin | 9900 | €20,402 | €31,465 | +€11,063 | +54.2% |
| Operating profit (loss) | 9901 | €2,682 | €13,075 | +€10,392 | +387% |
| Financial income | 75/76B | €1,515 | €1,355 | -€161 | -10.6% |
| Recurring financial income | 75 | €1,515 | €1,355 | -€161 | -10.6% |
| Financial charges | 65/66B | €2,748 | €3,466 | +€718 | +26.1% |
| Recurring financial charges | 65 | €2,748 | €3,466 | +€718 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €1,449 | €10,963 | +€9,514 | +656% |
| Income taxes | 67/77 | €407 | - | -€407 | |
| Profit (loss) for the period | 9904 | €1,042 | €10,963 | +€9,921 | +952% |
| Profit (loss) for the period to be appropriated | 9905 | €1,042 | €10,963 | +€9,921 | +952% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.