MENEN SUPERMARKT: 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.
What changed
MENEN SUPERMARKT
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,501
2024 · €43,187+€33,314
Equity
€145,137
2024 · €78,636+€66,501
Cash
€15,621
2024 · €12,900+€2,721
Balance sheet total
€355,801
2024 · €168,439+€187,362
Largest movements
Assets
- Receivables after one year +€168,000
up €168,000 (+134%), from €125,000 to €293,000
- Tangible fixed assets +€14,383
up €14,383 (+199%), from €7,230 to €21,613
of which Plant, machinery and equipment: +€16,521
Equity and liabilities
- Trade debts +€95,929
up €95,929 (+220%), from €43,659 to €139,589
- Profit (loss) carried forward +€66,501
up €66,501 (+701%), from €9,486 to €75,987
- Debts after one year +€8,685
new in 2025: €8,685
- Current portion of long-term debt +€8,315
up €8,315, from €0 to €8,315
- Accrued charges and deferred income +€5,566
up €5,566 (+33.4%), from €16,649 to €22,215
Income statement
- Gross operating margin +€33,831
up €33,831 (+50.4%), from €67,133 to €100,964
- Financial charges +€1,987
up €1,987 (+35.2%), from €5,637 to €7,624
- Other operating charges -€1,853
down €1,853 (-61.9%), from €2,992 to €1,139
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.
Result 2024
€43,187
Gross operating margin
+€33,831
Depreciation
-€415
Other operating charges
+€1,853
Financial income
+€98
Financial charges
-€1,987
Taxes
-€66
Result 2025
€76,501
raises the resultlowers the result
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.
From operations
+€12,921
Investment
-€17,200
Financing
+€7,000
Cash 2024
€12,900
From operations (derived)
+€12,921
Net result for the year
+€76,501
Depreciation
+€2,817
Receivables after one year
-€168,000
Stocks and contracts
+€1,362
Receivables within one year
-€2,866
Deferred charges and accrued income
-€754
Trade debts
+€95,929
Tax, wage and social debts
+€1,052
Other debts
+€1,313
Accrued charges and deferred income
+€5,566
Investment (derived)
-€17,200
Investment in fixed assets (net)
-€17,200
Financing
+€7,000
Debts after one year
+€8,685
Current portion of long-term debt
+€8,315
Contributions, distributions and other
-€10,000
Cash 2025
€15,621
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,439 | €355,801 | +€187,362 | +111% |
| Fixed assets | 21/28 | €7,230 | €21,613 | +€14,383 | +199% |
| Tangible fixed assets | 22/27 | €7,230 | €21,613 | +€14,383 | +199% |
| Land and buildings | 22 | €2,040 | €1,700 | -€340 | -16.7% |
| Plant, machinery and equipment | 23 | €1,057 | €17,578 | +€16,521 | +1,563% |
| Furniture and vehicles | 24 | €4,133 | €2,335 | -€1,798 | -43.5% |
| Current assets | 29/58 | €161,209 | €334,188 | +€172,978 | +107% |
| Amounts receivable after more than one year | 29 | €125,000 | €293,000 | +€168,000 | +134% |
| Other amounts receivable | 291 | €125,000 | €293,000 | +€168,000 | +134% |
| Stocks and contracts in progress | 3 | €16,742 | €15,380 | -€1,362 | -8.1% |
| Stocks | 30/36 | €16,742 | €15,380 | -€1,362 | -8.1% |
| Amounts receivable within one year | 40/41 | €2,131 | €4,997 | +€2,866 | +134% |
| Other amounts receivable | 41 | €2,131 | €4,997 | +€2,866 | +134% |
| Cash at bank and in hand | 54/58 | €12,900 | €15,621 | +€2,721 | +21.1% |
| Deferred charges and accrued income | 490/1 | €4,436 | €5,189 | +€754 | +17.0% |
| Total equity and liabilities | 10/49 | €168,439 | €355,801 | +€187,362 | +111% |
| Equity | 10/15 | €78,636 | €145,137 | +€66,501 | +84.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,950 | €62,950 | = | 0.0% |
| Distributable reserves | 133 | €62,950 | €62,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,486 | €75,987 | +€66,501 | +701% |
| Amounts payable | 17/49 | €89,803 | €210,663 | +€120,861 | +135% |
| Amounts payable after more than one year | 17 | - | €8,685 | +€8,685 | |
| Financial debts | 170/4 | - | €8,685 | +€8,685 | |
| Amounts payable within one year | 42/48 | €73,154 | €179,763 | +€106,609 | +146% |
| Current portion of amounts payable after more than one year | 42 | €0 | €8,315 | +€8,315 | |
| Trade debts | 44 | €43,659 | €139,589 | +€95,929 | +220% |
| Suppliers | 440/4 | €43,659 | €139,589 | +€95,929 | +220% |
| Taxes, remuneration and social security | 45 | €17,309 | €18,361 | +€1,052 | +6.1% |
| Taxes | 450/3 | €17,309 | €18,361 | +€1,052 | +6.1% |
| Other amounts payable | 47/48 | €12,186 | €13,499 | +€1,313 | +10.8% |
| Accrued charges and deferred income | 492/3 | €16,649 | €22,215 | +€5,566 | +33.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,402 | €2,817 | +€415 | +17.3% |
| Other operating charges | 640/8 | €2,992 | €1,139 | -€1,853 | -61.9% |
| Gross operating margin | 9900 | €67,133 | €100,964 | +€33,831 | +50.4% |
| Operating profit (loss) | 9901 | €61,738 | €97,008 | +€35,269 | +57.1% |
| Financial income | 75/76B | €4,776 | €4,873 | +€98 | +2.0% |
| Recurring financial income | 75 | €4,776 | €4,873 | +€98 | +2.0% |
| Financial charges | 65/66B | €5,637 | €7,624 | +€1,987 | +35.2% |
| Recurring financial charges | 65 | €5,637 | €7,624 | +€1,987 | +35.2% |
| Profit (loss) for the period before taxes | 9903 | €60,877 | €94,257 | +€33,380 | +54.8% |
| Income taxes | 67/77 | €17,690 | €17,756 | +€66 | +0.4% |
| Profit (loss) for the period | 9904 | €43,187 | €76,501 | +€33,314 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,187 | €76,501 | +€33,314 | +77.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.