L'EPICERIE: what changed
What changed
L'EPICERIE
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
filed annual accounts (NBB)
Net result for the year
€2,356
2024 · €16,468-€14,112
Equity
€47,780
2024 · €45,422+€2,358
Cash
€43,622
2024 · €41,226+€2,396
Balance sheet total
€107,631
2024 · €114,261-€6,630
Largest movements
Assets
- Tangible fixed assets -€9,109
down €9,109 (-14.5%), from €62,959 to €53,850
of which Plant, machinery and equipment: -€5,201
- Cash +€2,396
up €2,396 (+5.8%), from €41,226 to €43,622
mainly Depreciation (+€11,185) and Net result for the year (+€2,356)
Equity and liabilities
- Debts after one year -€13,441
down €13,441 (-32.1%), from €41,914 to €28,473
- Profit (loss) carried forward +€2,356
up €2,356 (+1.5%), from -€157,213 to -€154,857
- Current portion of long-term debt +€2,278
up €2,278 (+20.8%), from €10,932 to €13,210
- Trade debts +€2,175
up €2,175 (+69.4%), from €3,133 to €5,308
of which Suppliers: +€2,175
Income statement
- Gross operating margin -€14,025
down €14,025 (-28.0%), from €50,003 to €35,978
- Turnover -€13,151
down €13,151 (-10.5%), from €125,809 to €112,658
- Staff costs +€9,600
up €9,600 (+123%), from €7,800 to €17,400
- Purchases and services -€5,837
down €5,837 (-7.1%), from €82,306 to €76,469
- Taxes -€5,000
no longer reported in 2025 (was €5,000)
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
€16,468
Gross operating margin
-€14,025
Staff costs
-€9,600
Depreciation
+€1,669
Other operating charges
+€4,021
Financial income
+€212
Financial charges
-€1,389
Taxes
+€5,000
Result 2025
€2,356
raises the resultlowers the result
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
+€15,633
Investment
-€2,076
Financing
-€11,161
Cash 2024
€41,226
From operations (derived)
+€15,633
Net result for the year
+€2,356
Depreciation
+€11,185
Stocks and contracts
+€58
Receivables within one year
-€141
Trade debts
+€2,175
Investment (derived)
-€2,076
Investment in fixed assets (net)
-€2,076
Financing
-€11,161
Debts after one year
-€13,441
Current portion of long-term debt
+€2,278
Contributions, distributions and other
+€2
Cash 2025
€43,622
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €114,261 | €107,631 | -€6,630 | -5.8% |
| Fixed assets | 21/28 | €62,959 | €53,850 | -€9,109 | -14.5% |
| Tangible fixed assets | 22/27 | €62,959 | €53,850 | -€9,109 | -14.5% |
| Land and buildings | 22 | €5,347 | €5,347 | = | 0.0% |
| Plant, machinery and equipment | 23 | €32,610 | €27,409 | -€5,201 | -15.9% |
| Furniture and vehicles | 24 | €25,002 | €21,094 | -€3,908 | -15.6% |
| Current assets | 29/58 | €51,302 | €53,781 | +€2,479 | +4.8% |
| Stocks and contracts in progress | 3 | €2,318 | €2,260 | -€58 | -2.5% |
| Stocks | 30/36 | €2,318 | €2,260 | -€58 | -2.5% |
| Amounts receivable within one year | 40/41 | €7,758 | €7,899 | +€141 | +1.8% |
| Trade receivables | 40 | €4,208 | €4,039 | -€169 | -4.0% |
| Other amounts receivable | 41 | €3,550 | €3,860 | +€310 | +8.7% |
| Cash at bank and in hand | 54/58 | €41,226 | €43,622 | +€2,396 | +5.8% |
| Total equity and liabilities | 10/49 | €114,261 | €107,631 | -€6,630 | -5.8% |
| Equity | 10/15 | €45,422 | €47,780 | +€2,358 | +5.2% |
| Contributions | 10/11 | €150,776 | €150,778 | +€2 | 0.0% |
| Capital | 10 | €150,776 | €150,778 | +€2 | 0.0% |
| Issued capital | 100 | €150,776 | €150,778 | +€2 | 0.0% |
| Revaluation surpluses | 12 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,213 | -€154,857 | +€2,356 | +1.5% |
| Provisions and deferred taxes | 16 | €12,860 | €12,860 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,860 | €12,860 | = | 0.0% |
| Taxes | 161 | €5,000 | €5,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €7,860 | €7,860 | = | 0.0% |
| Amounts payable | 17/49 | €55,979 | €46,991 | -€8,988 | -16.1% |
| Amounts payable after more than one year | 17 | €41,914 | €28,473 | -€13,441 | -32.1% |
| Financial debts | 170/4 | €41,914 | €28,473 | -€13,441 | -32.1% |
| Amounts payable within one year | 42/48 | €14,065 | €18,518 | +€4,453 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €10,932 | €13,210 | +€2,278 | +20.8% |
| Trade debts | 44 | €3,133 | €5,308 | +€2,175 | +69.4% |
| Suppliers | 440/4 | €3,133 | €5,308 | +€2,175 | +69.4% |
| Bills of exchange payable | 441 | €0 | €0 | = | |
| Turnover | 70 | €125,809 | €112,658 | -€13,151 | -10.5% |
| Non-recurring operating income | 76A | €6,500 | - | -€6,500 | |
| Goods, raw materials, services and sundry goods | 60/61 | €82,306 | €76,469 | -€5,837 | -7.1% |
| Remuneration, social security and pensions | 62 | €7,800 | €17,400 | +€9,600 | +123% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,854 | €11,185 | -€1,669 | -13.0% |
| Other operating charges | 640/8 | €6,116 | €2,095 | -€4,021 | -65.7% |
| Gross operating margin | 9900 | €50,003 | €35,978 | -€14,025 | -28.0% |
| Operating profit (loss) | 9901 | €23,233 | €5,298 | -€17,935 | -77.2% |
| Financial income | 75/76B | - | €212 | +€212 | |
| Recurring financial income | 75 | - | €204 | +€204 | |
| Non-recurring financial income | 76B | - | €8 | +€8 | |
| Financial charges | 65/66B | €1,765 | €3,154 | +€1,389 | +78.7% |
| Recurring financial charges | 65 | €1,765 | €3,154 | +€1,389 | +78.7% |
| Profit (loss) for the period before taxes | 9903 | €21,468 | €2,356 | -€19,112 | -89.0% |
| Income taxes | 67/77 | €5,000 | - | -€5,000 | |
| Profit (loss) for the period | 9904 | €16,468 | €2,356 | -€14,112 | -85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,468 | €2,356 | -€14,112 | -85.7% |
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 5 November 2026 via checked.be.