OZ - MIGROS: 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.
OZ - MIGROS
Largest movements
- Receivables within one year +€12,602
up €12,602 (+6.8%), from €185,644 to €198,246
- Cash -€10,173
down €10,173 (-99.7%), from €10,206 to €33
mainly Accrued charges and deferred income (-€15,988) and Receivables within one year (-€12,602)
- Tangible fixed assets -€4,677
down €4,677 (-5.9%), from €79,784 to €75,108
of which Plant, machinery and equipment: -€2,641
- Accrued charges and deferred income -€15,988
down €15,988 (-100%), from €15,988 to €0
- Trade debts +€6,610
up €6,610 (+422%), from €1,568 to €8,177
- Reserves +€5,514
up €5,514 (+2.6%), from €215,031 to €220,545
of which Distributable reserves: +€5,514
- Write-downs +€52,426
new in 2024: €52,426
- Other operating charges -€44,560
down €44,560 (-76.6%), from €58,145 to €13,585
- Taxes -€8,497
down €8,497 (-79.1%), from €10,739 to €2,242
- Financial income +€5,614
up €5,614 (+51.3%), from €10,951 to €16,565
- Gross operating margin -€811
down €811 (-1.3%), from €62,908 to €62,098
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 | €286,129 | €284,507 | -€1,622 | -0.6% |
| Fixed assets | 21/28 | €79,784 | €75,108 | -€4,677 | -5.9% |
| Tangible fixed assets | 22/27 | €79,784 | €75,108 | -€4,677 | -5.9% |
| Land and buildings | 22 | €72,756 | €70,720 | -€2,036 | -2.8% |
| Plant, machinery and equipment | 23 | €7,028 | €4,388 | -€2,641 | -37.6% |
| Current assets | 29/58 | €206,345 | €209,399 | +€3,054 | +1.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €185,644 | €198,246 | +€12,602 | +6.8% |
| Other amounts receivable | 41 | €185,644 | €198,246 | +€12,602 | +6.8% |
| Cash at bank and in hand | 54/58 | €10,206 | €33 | -€10,173 | -99.7% |
| Deferred charges and accrued income | 490/1 | €495 | €1,120 | +€625 | +126% |
| Total equity and liabilities | 10/49 | €286,129 | €284,507 | -€1,622 | -0.6% |
| Equity | 10/15 | €252,340 | €257,854 | +€5,514 | +2.2% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Contributions outside capital | 11 | €37,184 | - | -€37,184 | |
| Other | 1109/19 | €37,184 | - | -€37,184 | |
| Reserves | 13 | €215,031 | €220,545 | +€5,514 | +2.6% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | = | 0.0% |
| Distributable reserves | 133 | €211,313 | €216,827 | +€5,514 | +2.6% |
| Profit (loss) carried forward | 14 | €125 | €125 | = | 0.0% |
| Amounts payable | 17/49 | €33,789 | €26,653 | -€7,136 | -21.1% |
| Amounts payable within one year | 42/48 | €17,802 | €26,653 | +€8,852 | +49.7% |
| Trade debts | 44 | €1,568 | €8,177 | +€6,610 | +422% |
| Suppliers | 440/4 | €1,568 | €8,177 | +€6,610 | +422% |
| Taxes, remuneration and social security | 45 | €16,234 | €18,476 | +€2,242 | +13.8% |
| Taxes | 450/3 | €16,234 | €18,476 | +€2,242 | +13.8% |
| Accrued charges and deferred income | 492/3 | €15,988 | €0 | -€15,988 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,961 | €4,677 | -€285 | -5.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €52,426 | +€52,426 | |
| Other operating charges | 640/8 | €58,145 | €13,585 | -€44,560 | -76.6% |
| Gross operating margin | 9900 | €62,908 | €62,098 | -€811 | -1.3% |
| Operating profit (loss) | 9901 | -€198 | -€8,590 | -€8,392 | -4,238% |
| Financial income | 75/76B | €10,951 | €16,565 | +€5,614 | +51.3% |
| Recurring financial income | 75 | €10,951 | €16,565 | +€5,614 | +51.3% |
| Financial charges | 65/66B | €203 | €219 | +€16 | +7.7% |
| Recurring financial charges | 65 | €203 | €219 | +€16 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €10,550 | €7,756 | -€2,794 | -26.5% |
| Income taxes | 67/77 | €10,739 | €2,242 | -€8,497 | -79.1% |
| Profit (loss) for the period | 9904 | -€189 | €5,514 | +€5,703 | |
| Profit (loss) for the period to be appropriated | 9905 | -€189 | €5,514 | +€5,703 |
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 26 October 2026 via checked.be.