Silver Top 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.
Silver Top Supermarkt
Largest movements
- Stocks and contracts +€45,372
up €45,372 (+112%), from €40,588 to €85,961
- Receivables within one year -€13,352
down €13,352 (-89.0%), from €15,009 to €1,658
of which Trade receivables: -€8,813
- Cash +€10,074
up €10,074 (+942%), from €1,069 to €11,144
mainly Net result for the year (+€56,874) and Trade debts (+€19,819)
- Tangible fixed assets +€1,219
up €1,219 (+100%), from €1,218 to €2,437
- Profit (loss) carried forward +€56,874
up €56,874 (+59.6%), from -€95,435 to -€38,561
- Other debts -€28,546
down €28,546 (-32.6%), from €87,601 to €59,055
- Trade debts +€19,819
up €19,819 (+3,304%), from €600 to €20,419
- Accrued charges and deferred income -€2,325
no longer reported in 2025 (was €2,325)
- Tax, wage and social debts -€2,182
down €2,182 (-26.8%), from €8,143 to €5,961
of which Remuneration and social security: -€4,619
- Gross operating margin +€86,875
up €86,875, from -€23,757 to €63,118
- Taxes +€3,380
new in 2025: €3,380
- Other operating charges +€883
up €883 (+81.0%), from €1,091 to €1,974
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,805 | €104,445 | +€43,640 | +71.8% |
| Fixed assets | 21/28 | €4,138 | €5,683 | +€1,545 | +37.3% |
| Tangible fixed assets | 22/27 | €1,218 | €2,437 | +€1,219 | +100% |
| Plant, machinery and equipment | 23 | €1,218 | €2,437 | +€1,219 | +100% |
| Financial fixed assets | 28 | €2,920 | €3,246 | +€327 | +11.2% |
| Current assets | 29/58 | €56,667 | €98,762 | +€42,095 | +74.3% |
| Stocks and contracts in progress | 3 | €40,588 | €85,961 | +€45,372 | +112% |
| Stocks | 30/36 | €40,588 | €85,961 | +€45,372 | +112% |
| Amounts receivable within one year | 40/41 | €15,009 | €1,658 | -€13,352 | -89.0% |
| Trade receivables | 40 | €8,813 | - | -€8,813 | |
| Other amounts receivable | 41 | €6,196 | €1,658 | -€4,539 | -73.2% |
| Cash at bank and in hand | 54/58 | €1,069 | €11,144 | +€10,074 | +942% |
| Total equity and liabilities | 10/49 | €60,805 | €104,445 | +€43,640 | +71.8% |
| Equity | 10/15 | -€76,835 | -€19,961 | +€56,874 | +74.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,435 | -€38,561 | +€56,874 | +59.6% |
| Amounts payable | 17/49 | €137,640 | €124,406 | -€13,234 | -9.6% |
| Amounts payable within one year | 42/48 | €135,315 | €124,406 | -€10,909 | -8.1% |
| Trade debts | 44 | €600 | €20,419 | +€19,819 | +3,304% |
| Suppliers | 440/4 | €600 | €20,419 | +€19,819 | +3,304% |
| Advances received on contracts in progress | 46 | €38,972 | €38,972 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,143 | €5,961 | -€2,182 | -26.8% |
| Taxes | 450/3 | €943 | €3,380 | +€2,437 | +258% |
| Remuneration and social security | 454/9 | €7,200 | €2,581 | -€4,619 | -64.2% |
| Other amounts payable | 47/48 | €87,601 | €59,055 | -€28,546 | -32.6% |
| Accrued charges and deferred income | 492/3 | €2,325 | - | -€2,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €430 | €781 | +€351 | +81.7% |
| Other operating charges | 640/8 | €1,091 | €1,974 | +€883 | +81.0% |
| Gross operating margin | 9900 | -€23,757 | €63,118 | +€86,875 | |
| Operating profit (loss) | 9901 | -€25,278 | €60,362 | +€85,640 | |
| Financial charges | 65/66B | €102 | €108 | +€7 | +6.5% |
| Recurring financial charges | 65 | €102 | €108 | +€7 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | -€25,380 | €60,254 | +€85,634 | |
| Income taxes | 67/77 | - | €3,380 | +€3,380 | |
| Profit (loss) for the period | 9904 | -€25,380 | €56,874 | +€82,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,380 | €56,874 | +€82,254 |
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 18 October 2026 via checked.be.