MEGA STORE 2: what changed
Two fiscal 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.
What changed
MEGA STORE 2
NACE 46.349, Wholesale of beverages, general range
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€428,396
2023 · €615,798-€187,403
Equity
€2.1m
2023 · €1.7m+€428,396
Cash
€483,796
2023 · €291,678+€192,118
Balance sheet total
€6.4m
2023 · €3.0m+€3.4m
Largest movements
Assets
- Receivables within one year +€3.9m
up €3.9m (+596.8%), from €651,554 to €4.5m
of which Other amounts receivable: +€3.5m
- Deferred charges and accrued income -€734,681
down €734,681 (-98.5%), from €745,548 to €10,868
- Cash +€192,118
up €192,118 (+65.9%), from €291,678 to €483,796
mainly Tax, wage and social debts (+€2.8m) and Deferred charges and accrued income (+€734,681)
Equity and liabilities
- Tax, wage and social debts +€2.8m
up €2.8m (+1387.3%), from €202,253 to €3.0m
of which Taxes: +€2.8m
- Profit (loss) carried forward +€428,396
up €428,396 (+64.5%), from €663,844 to €1.1m
- Accrued charges and deferred income +€66,475
new in 2024: €66,475
Income statement
- Turnover +€26.0m
new in 2024: €26.0m
- Goods and materials +€24.9m
new in 2024: €24.9m
of which Purchases: +€24.9m
- Gross operating margin -€1.2m
no longer reported in 2024 (was €1.2m)
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.
Result 2023
€615,798
Turnover
+€26.0m
Other operating income
+€28,711
Goods and materials
-€24.9m
Services and other goods
-€201,269
Staff costs
+€14,256
Depreciation
+€7,221
Other operating charges
-€54,450
Other operating items
-€1.2m
Financial income
+€2,240
Financial charges
-€1,019
Taxes
+€74,582
Result 2024
€428,396
Cash bridge derived
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.
From operations
+€264,407
Investment
-€95,770
Financing
+€23,480
Cash 2023
€291,678
From operations (derived)
+€264,407
Net result for the year
+€428,396
Depreciation
+€53,379
Stocks and contracts
+€2,889
Receivables within one year
-€3.9m
Deferred charges and accrued income
+€734,681
Trade debts
+€39,632
Tax, wage and social debts
+€2.8m
Other debts
+€21,538
Accrued charges and deferred income
+€66,475
Investment (derived)
-€95,770
Investment in fixed assets (net)
-€95,770
Financing
+€23,480
Debts after one year
+€21,878
Current portion of long-term debt
+€1,602
Cash 2024
€483,796
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,027,298 | €6,412,688 | +€3.4m | +111.8% |
| Fixed assets | 21/28 | €414,030 | €456,420 | +€42,390 | +10.2% |
| Tangible fixed assets | 22/27 | €414,030 | €455,169 | +€41,139 | +9.9% |
| Land and buildings | 22 | €295,604 | €281,429 | -€14,175 | -4.8% |
| Plant, machinery and equipment | 23 | €36,752 | €28,829 | -€7,923 | -21.6% |
| Furniture and vehicles | 24 | €81,674 | €144,911 | +€63,238 | +77.4% |
| Financial fixed assets | 28 | - | €1,251 | +€1,251 | |
| Other financial fixed assets | 284/8 | - | €1,251 | +€1,251 | |
| Amounts receivable and cash guarantees | 285/8 | - | €1,251 | +€1,251 | |
| Current assets | 29/58 | €2,613,268 | €5,956,268 | +€3.3m | +127.9% |
| Stocks and contracts in progress | 3 | €921,987 | €919,099 | -€2,889 | -0.3% |
| Stocks | 30/36 | €921,987 | €919,099 | -€2,889 | -0.3% |
| Goods purchased for resale | 34 | - | €919,099 | +€919,099 | |
| Amounts receivable within one year | 40/41 | €651,554 | €4,540,006 | +€3.9m | +596.8% |
| Trade receivables | 40 | €581,131 | €1,018,277 | +€437,146 | +75.2% |
| Other amounts receivable | 41 | €70,423 | €3,521,729 | +€3.5m | +4900.8% |
| Current investments | 50/53 | €2,500 | €2,500 | = | 0.0% |
| Other investments | 51/53 | - | €2,500 | +€2,500 | |
| Cash at bank and in hand | 54/58 | €291,678 | €483,796 | +€192,118 | +65.9% |
| Deferred charges and accrued income | 490/1 | €745,548 | €10,868 | -€734,681 | -98.5% |
| Total equity and liabilities | 10/49 | €3,027,298 | €6,412,688 | +€3.4m | +111.8% |
| Equity | 10/15 | €1,702,804 | €2,131,199 | +€428,396 | +25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,020,360 | €1,020,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,018,500 | €1,020,360 | +€1,860 | +0.2% |
| Profit (loss) carried forward | 14 | €663,844 | €1,092,239 | +€428,396 | +64.5% |
| Amounts payable | 17/49 | €1,324,494 | €4,281,489 | +€3.0m | +223.3% |
| Amounts payable after more than one year | 17 | €268,011 | €289,889 | +€21,878 | +8.2% |
| Financial debts | 170/4 | €268,011 | €289,889 | +€21,878 | +8.2% |
| Credit institutions | 173 | - | €289,889 | +€289,889 | |
| Amounts payable within one year | 42/48 | €1,056,482 | €3,925,124 | +€2.9m | +271.5% |
| Current portion of amounts payable after more than one year | 42 | €37,371 | €38,973 | +€1,602 | +4.3% |
| Trade debts | 44 | €782,846 | €822,478 | +€39,632 | +5.1% |
| Suppliers | 440/4 | €782,846 | €822,478 | +€39,632 | +5.1% |
| Taxes, remuneration and social security | 45 | €202,253 | €3,008,123 | +€2.8m | +1387.3% |
| Taxes | 450/3 | €170,214 | €2,971,330 | +€2.8m | +1645.6% |
| Remuneration and social security | 454/9 | €32,039 | €36,793 | +€4,754 | +14.8% |
| Other amounts payable | 47/48 | €34,012 | €55,550 | +€21,538 | +63.3% |
| Accrued charges and deferred income | 492/3 | - | €66,475 | +€66,475 | |
| Operating income | 70/76A | - | €26,053,317 | +€26.1m | |
| Turnover | 70 | - | €26,024,549 | +€26.0m | |
| Other operating income | 74 | - | €28,711 | +€28,711 | |
| Non-recurring operating income | 76A | - | €57 | +€57 | |
| Operating charges | 60/66A | - | €25,454,377 | +€25.5m | |
| Goods for resale, raw materials and consumables | 60 | - | €24,916,362 | +€24.9m | |
| Purchases | 600/8 | - | €24,913,474 | +€24.9m | |
| Change in stocks: decrease (increase) | 609 | - | €2,889 | +€2,889 | |
| Services and other goods | 61 | - | €201,269 | +€201,269 | |
| Remuneration, social security and pensions | 62 | €195,666 | €181,409 | -€14,256 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,600 | €53,379 | -€7,221 | -11.9% |
| Other operating charges | 640/8 | €47,506 | €101,957 | +€54,450 | +114.6% |
| Gross operating margin | 9900 | €1,165,918 | - | -€1.2m | |
| Operating profit (loss) | 9901 | €862,146 | €598,940 | -€263,206 | -30.5% |
| Financial income | 75/76B | €2,112 | €4,352 | +€2,240 | +106.1% |
| Recurring financial income | 75 | €2,112 | €4,352 | +€2,240 | +106.1% |
| Other financial income | 752/9 | - | €4,352 | +€4,352 | |
| Financial charges | 65/66B | €23,347 | €24,366 | +€1,019 | +4.4% |
| Recurring financial charges | 65 | €23,347 | €24,366 | +€1,019 | +4.4% |
| Other financial charges | 652/9 | - | €24,366 | +€24,366 | |
| Profit (loss) for the period before taxes | 9903 | €840,911 | €578,926 | -€261,985 | -31.2% |
| Income taxes | 67/77 | €225,113 | €150,530 | -€74,582 | -33.1% |
| Taxes | 670/3 | - | €150,530 | +€150,530 | |
| Profit (loss) for the period | 9904 | €615,798 | €428,396 | -€187,403 | -30.4% |
| Profit (loss) for the period to be appropriated | 9905 | €615,798 | €428,396 | -€187,403 | -30.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.