SUPER SHOP: 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 SHOP
Largest movements
- Tangible fixed assets -€17,195
down €17,195 (-40.1%), from €42,884 to €25,690
of which Plant, machinery and equipment: -€10,788
- Receivables within one year +€8,367
up €8,367 (+67.1%), from €12,466 to €20,833
of which Trade receivables: +€7,225
- Cash +€4,322
up €4,322 (+21.2%), from €20,385 to €24,708
mainly Depreciation (+€17,195) and Tax, wage and social debts (+€11,970)
- Deferred charges and accrued income -€1,597
down €1,597 (-22.7%), from €7,022 to €5,425
- Tax, wage and social debts +€11,970
up €11,970 (+65.9%), from €18,171 to €30,141
of which Taxes: +€5,991
- Profit (loss) carried forward -€10,798
down €10,798, from €1,518 to -€9,280
- Debts after one year -€7,321
down €7,321 (-65.5%), from €11,176 to €3,855
- Trade debts +€4,570
up €4,570 (+24.3%), from €18,787 to €23,357
- Current portion of long-term debt -€4,401
down €4,401 (-37.5%), from €11,722 to €7,321
- Staff costs +€4,155
up €4,155 (+3.2%), from €129,100 to €133,255
- Gross operating margin +€2,921
up €2,921 (+2.0%), from €142,731 to €145,652
- Depreciation -€1,750
down €1,750 (-9.2%), from €18,945 to €17,195
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.
Cash bridge derived
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 | €88,889 | €82,435 | -€6,454 | -7.3% |
| Fixed assets | 21/28 | €44,994 | €27,799 | -€17,195 | -38.2% |
| Tangible fixed assets | 22/27 | €42,884 | €25,690 | -€17,195 | -40.1% |
| Land and buildings | 22 | €5,677 | €5,044 | -€633 | -11.2% |
| Plant, machinery and equipment | 23 | €24,567 | €13,779 | -€10,788 | -43.9% |
| Furniture and vehicles | 24 | €12,257 | €6,867 | -€5,390 | -44.0% |
| Other tangible fixed assets | 26 | €384 | €0 | -€384 | -100.0% |
| Financial fixed assets | 28 | €2,109 | €2,109 | = | 0.0% |
| Current assets | 29/58 | €43,895 | €54,636 | +€10,741 | +24.5% |
| Stocks and contracts in progress | 3 | €4,022 | €3,671 | -€352 | -8.7% |
| Stocks | 30/36 | €4,022 | €3,671 | -€352 | -8.7% |
| Amounts receivable within one year | 40/41 | €12,466 | €20,833 | +€8,367 | +67.1% |
| Trade receivables | 40 | €12,106 | €19,331 | +€7,225 | +59.7% |
| Other amounts receivable | 41 | €360 | €1,502 | +€1,142 | +317.4% |
| Cash at bank and in hand | 54/58 | €20,385 | €24,708 | +€4,322 | +21.2% |
| Deferred charges and accrued income | 490/1 | €7,022 | €5,425 | -€1,597 | -22.7% |
| Total equity and liabilities | 10/49 | €88,889 | €82,435 | -€6,454 | -7.3% |
| Equity | 10/15 | €28,489 | €17,691 | -€10,798 | -37.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €6,971 | €6,971 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,971 | €4,971 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,518 | -€9,280 | -€10,798 | |
| Amounts payable | 17/49 | €60,400 | €64,744 | +€4,344 | +7.2% |
| Amounts payable after more than one year | 17 | €11,176 | €3,855 | -€7,321 | -65.5% |
| Financial debts | 170/4 | €11,176 | €3,855 | -€7,321 | -65.5% |
| Amounts payable within one year | 42/48 | €48,750 | €60,889 | +€12,139 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €11,722 | €7,321 | -€4,401 | -37.5% |
| Trade debts | 44 | €18,787 | €23,357 | +€4,570 | +24.3% |
| Suppliers | 440/4 | €18,787 | €23,357 | +€4,570 | +24.3% |
| Taxes, remuneration and social security | 45 | €18,171 | €30,141 | +€11,970 | +65.9% |
| Taxes | 450/3 | €3,123 | €9,114 | +€5,991 | +191.9% |
| Remuneration and social security | 454/9 | €15,049 | €21,027 | +€5,979 | +39.7% |
| Other amounts payable | 47/48 | €69 | €69 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €474 | €0 | -€474 | -100.0% |
| Remuneration, social security and pensions | 62 | €129,100 | €133,255 | +€4,155 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,945 | €17,195 | -€1,750 | -9.2% |
| Other operating charges | 640/8 | €864 | €702 | -€162 | -18.7% |
| Gross operating margin | 9900 | €142,731 | €145,652 | +€2,921 | +2.0% |
| Operating profit (loss) | 9901 | -€6,178 | -€5,500 | +€678 | +11.0% |
| Financial income | 75/76B | €110 | €304 | +€194 | +175.6% |
| Recurring financial income | 75 | €110 | €304 | +€194 | +175.6% |
| Financial charges | 65/66B | €4,151 | €5,601 | +€1,451 | +34.9% |
| Recurring financial charges | 65 | €4,151 | €5,601 | +€1,451 | +34.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,219 | -€10,798 | -€579 | -5.7% |
| Profit (loss) for the period | 9904 | -€10,219 | -€10,798 | -€579 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,219 | -€10,798 | -€579 | -5.7% |
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 12 October 2026 via checked.be.