SUPER SHOPPING: 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 SHOPPING
Largest movements
- Tangible fixed assets -€13,387
down €13,387 (-31.7%), from €42,198 to €28,811
of which Plant, machinery and equipment: -€13,633
- Stocks and contracts -€13,184
down €13,184 (-11.2%), from €117,340 to €104,157
- Receivables within one year -€4,514
down €4,514 (-17.6%), from €25,579 to €21,065
- Cash -€3,637
down €3,637 (-2.1%), from €172,903 to €169,266
mainly Trade debts (-€21,435) and Debts after one year (-€16,624)
- Trade debts -€21,435
down €21,435 (-56.5%), from €37,950 to €16,515
- Debts after one year -€16,624
down €16,624 (-48.7%), from €34,149 to €17,525
- Other operating charges +€2,670
up €2,670 (+232%), from €1,151 to €3,821
- Gross operating margin +€2,561
up €2,561 (+9.0%), from €28,448 to €31,009
- Taxes +€1,987
up €1,987 (+62.4%), from €3,186 to €5,173
- Financial charges -€1,501
down €1,501 (-26.9%), from €5,580 to €4,079
- Depreciation -€1,044
down €1,044 (-6.7%), from €15,651 to €14,606
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 | €358,624 | €323,894 | -€34,730 | -9.7% |
| Fixed assets | 21/28 | €42,736 | €29,349 | -€13,387 | -31.3% |
| Tangible fixed assets | 22/27 | €42,198 | €28,811 | -€13,387 | -31.7% |
| Plant, machinery and equipment | 23 | €37,714 | €24,081 | -€13,633 | -36.1% |
| Furniture and vehicles | 24 | €4,484 | €4,730 | +€246 | +5.5% |
| Financial fixed assets | 28 | €538 | €538 | = | 0.0% |
| Current assets | 29/58 | €315,888 | €294,545 | -€21,343 | -6.8% |
| Stocks and contracts in progress | 3 | €117,340 | €104,157 | -€13,184 | -11.2% |
| Stocks | 30/36 | €117,340 | €104,157 | -€13,184 | -11.2% |
| Amounts receivable within one year | 40/41 | €25,579 | €21,065 | -€4,514 | -17.6% |
| Other amounts receivable | 41 | €25,579 | €21,065 | -€4,514 | -17.6% |
| Cash at bank and in hand | 54/58 | €172,903 | €169,266 | -€3,637 | -2.1% |
| Deferred charges and accrued income | 490/1 | €66 | €57 | -€8 | -12.5% |
| Total equity and liabilities | 10/49 | €358,624 | €323,894 | -€34,730 | -9.7% |
| Equity | 10/15 | €263,411 | €266,839 | +€3,428 | +1.3% |
| Contributions | 10/11 | €68,381 | €68,381 | = | 0.0% |
| Reserves | 13 | €195,030 | €198,458 | +€3,428 | +1.8% |
| Non-distributable reserves | 130/1 | €6,838 | €0 | -€6,838 | -100% |
| Reserves not available under the articles | 1311 | €6,838 | €0 | -€6,838 | -100% |
| Distributable reserves | 133 | €188,192 | €198,458 | +€10,266 | +5.5% |
| Amounts payable | 17/49 | €95,212 | €57,055 | -€38,158 | -40.1% |
| Amounts payable after more than one year | 17 | €34,149 | €17,525 | -€16,624 | -48.7% |
| Financial debts | 170/4 | €34,149 | €17,525 | -€16,624 | -48.7% |
| Amounts payable within one year | 42/48 | €60,990 | €39,530 | -€21,460 | -35.2% |
| Current portion of amounts payable after more than one year | 42 | €19,387 | €16,624 | -€2,763 | -14.3% |
| Trade debts | 44 | €37,950 | €16,515 | -€21,435 | -56.5% |
| Suppliers | 440/4 | €37,950 | €16,515 | -€21,435 | -56.5% |
| Taxes, remuneration and social security | 45 | €1,577 | €1,838 | +€261 | +16.5% |
| Taxes | 450/3 | €1,577 | €1,838 | +€261 | +16.5% |
| Other amounts payable | 47/48 | €2,076 | €4,553 | +€2,477 | +119% |
| Accrued charges and deferred income | 492/3 | €74 | €0 | -€74 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,651 | €14,606 | -€1,044 | -6.7% |
| Other operating charges | 640/8 | €1,151 | €3,821 | +€2,670 | +232% |
| Gross operating margin | 9900 | €28,448 | €31,009 | +€2,561 | +9.0% |
| Operating profit (loss) | 9901 | €11,647 | €12,582 | +€935 | +8.0% |
| Financial income | 75/76B | €1 | €97 | +€96 | +7,463% |
| Recurring financial income | 75 | €1 | €97 | +€96 | +7,463% |
| Financial charges | 65/66B | €5,580 | €4,079 | -€1,501 | -26.9% |
| Recurring financial charges | 65 | €5,580 | €4,079 | -€1,501 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €6,069 | €8,600 | +€2,532 | +41.7% |
| Income taxes | 67/77 | €3,186 | €5,173 | +€1,987 | +62.4% |
| Profit (loss) for the period | 9904 | €2,883 | €3,428 | +€545 | +18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,883 | €3,428 | +€545 | +18.9% |
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 27 October 2026 via checked.be.