SUPER MERCATO: 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.
SUPER MERCATO
Largest movements
- Receivables within one year -€23,280
down €23,280 (-96.6%), from €24,110 to €830
- Stocks and contracts -€9,085
down €9,085 (-100%), from €9,085 to €0
- Cash -€607
down €607 (-95.2%), from €637 to €31
mainly Net result for the year (-€72,192)
- Profit (loss) carried forward -€72,192
down €72,192 (-86.1%), from -€83,807 to -€155,999
- Trade debts +€15,323
up €15,323 (+378%), from €4,049 to €19,372
- Other debts +€13,914
up €13,914 (+14.7%), from €94,484 to €108,398
- Tax, wage and social debts +€9,984
up €9,984 (+321%), from €3,113 to €13,097
- Other operating charges +€62,708
new in 2024: €62,708
- Financial charges +€399
new in 2024: €399
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €37,839 | €4,867 | -€32,972 | -87.1% |
| Fixed assets | 21/28 | €3,943 | €3,943 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,943 | €3,943 | = | 0.0% |
| Furniture and vehicles | 24 | €3,943 | €3,943 | = | 0.0% |
| Current assets | 29/58 | €33,896 | €924 | -€32,972 | -97.3% |
| Stocks and contracts in progress | 3 | €9,085 | €0 | -€9,085 | -100% |
| Stocks | 30/36 | €9,085 | €0 | -€9,085 | -100% |
| Amounts receivable within one year | 40/41 | €24,110 | €830 | -€23,280 | -96.6% |
| Trade receivables | 40 | €24,110 | €830 | -€23,280 | -96.6% |
| Cash at bank and in hand | 54/58 | €637 | €31 | -€607 | -95.2% |
| Deferred charges and accrued income | 490/1 | €64 | €64 | = | 0.0% |
| Total equity and liabilities | 10/49 | €37,839 | €4,867 | -€32,972 | -87.1% |
| Equity | 10/15 | -€63,807 | -€135,999 | -€72,192 | -113% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,807 | -€155,999 | -€72,192 | -86.1% |
| Amounts payable | 17/49 | €101,645 | €140,866 | +€39,221 | +38.6% |
| Amounts payable within one year | 42/48 | €101,645 | €140,866 | +€39,221 | +38.6% |
| Trade debts | 44 | €4,049 | €19,372 | +€15,323 | +378% |
| Suppliers | 440/4 | €4,049 | €19,372 | +€15,323 | +378% |
| Taxes, remuneration and social security | 45 | €3,113 | €13,097 | +€9,984 | +321% |
| Taxes | 450/3 | €3,113 | €13,097 | +€9,984 | +321% |
| Other amounts payable | 47/48 | €94,484 | €108,398 | +€13,914 | +14.7% |
| Other operating charges | 640/8 | - | €62,708 | +€62,708 | |
| Non-recurring operating charges | 66A | - | €9,085 | +€9,085 | |
| Operating profit (loss) | 9901 | - | -€71,793 | -€71,793 | |
| Financial charges | 65/66B | - | €399 | +€399 | |
| Recurring financial charges | 65 | - | €399 | +€399 | |
| Profit (loss) for the period before taxes | 9903 | - | -€72,192 | -€72,192 | |
| Profit (loss) for the period | 9904 | - | -€72,192 | -€72,192 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€72,192 | -€72,192 |
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 24 October 2026 via checked.be.