SUPERETTE DE BEVER: what changed
SUPERETTE DE BEVER
Largest movements
- Tangible fixed assets -€23,176
down €23,176 (-4.9%), from €477,168 to €453,992
of which Land and buildings: -€34,858
- Cash +€18,929
up €18,929 (+50.1%), from €37,791 to €56,720
mainly Trade debts (+€61,245) and Depreciation (+€60,217)
- Stocks and contracts +€14,600
up €14,600 (+22.4%), from €65,133 to €79,733
- Deferred charges and accrued income +€14,358
up €14,358 (+441%), from €3,259 to €17,616
- Receivables within one year -€9,149
down €9,149 (-20.1%), from €45,593 to €36,444
of which Other amounts receivable: -€13,738
- Trade debts +€61,245
up €61,245 (+145%), from €42,172 to €103,417
- Debts after one year -€32,286
down €32,286 (-7.4%), from €434,520 to €402,233
of which Financial debts: -€34,926
- Tax, wage and social debts -€11,441
down €11,441 (-42.7%), from €26,793 to €15,352
of which Taxes: -€12,809
- Staff costs +€8,765
up €8,765 (+10.9%), from €80,652 to €89,417
- Gross operating margin -€6,669
down €6,669 (-3.8%), from €173,525 to €166,856
- Depreciation +€2,382
up €2,382 (+4.1%), from €57,835 to €60,217
- Financial charges -€2,146
down €2,146 (-14.3%), from €14,998 to €12,853
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €628,945 | €644,505 | +€15,560 | +2.5% |
| Fixed assets | 21/28 | €477,168 | €453,992 | -€23,176 | -4.9% |
| Tangible fixed assets | 22/27 | €477,168 | €453,992 | -€23,176 | -4.9% |
| Land and buildings | 22 | €336,740 | €301,882 | -€34,858 | -10.4% |
| Plant, machinery and equipment | 23 | €83,455 | €101,347 | +€17,891 | +21.4% |
| Furniture and vehicles | 24 | €8,177 | €4,690 | -€3,488 | -42.7% |
| Other tangible fixed assets | 26 | €48,796 | €46,074 | -€2,722 | -5.6% |
| Current assets | 29/58 | €151,776 | €190,513 | +€38,737 | +25.5% |
| Stocks and contracts in progress | 3 | €65,133 | €79,733 | +€14,600 | +22.4% |
| Stocks | 30/36 | €65,133 | €79,733 | +€14,600 | +22.4% |
| Amounts receivable within one year | 40/41 | €45,593 | €36,444 | -€9,149 | -20.1% |
| Trade receivables | 40 | €27,751 | €32,340 | +€4,589 | +16.5% |
| Other amounts receivable | 41 | €17,842 | €4,104 | -€13,738 | -77.0% |
| Cash at bank and in hand | 54/58 | €37,791 | €56,720 | +€18,929 | +50.1% |
| Deferred charges and accrued income | 490/1 | €3,259 | €17,616 | +€14,358 | +441% |
| Total equity and liabilities | 10/49 | €628,945 | €644,505 | +€15,560 | +2.5% |
| Equity | 10/15 | €87,592 | €88,577 | +€985 | +1.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €25,592 | €26,577 | +€985 | +3.8% |
| Non-distributable reserves | 130/1 | €2,228 | €2,277 | +€49 | +2.2% |
| Legal reserve | 130 | €2,228 | €2,277 | +€49 | +2.2% |
| Distributable reserves | 133 | €23,364 | €24,300 | +€936 | +4.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €541,353 | €555,928 | +€14,575 | +2.7% |
| Amounts payable after more than one year | 17 | €434,520 | €402,233 | -€32,286 | -7.4% |
| Financial debts | 170/4 | €256,312 | €221,386 | -€34,926 | -13.6% |
| Other amounts payable | 178/9 | €178,208 | €180,847 | +€2,640 | +1.5% |
| Amounts payable within one year | 42/48 | €103,223 | €153,695 | +€50,472 | +48.9% |
| Current portion of amounts payable after more than one year | 42 | €34,258 | €34,926 | +€668 | +2.0% |
| Trade debts | 44 | €42,172 | €103,417 | +€61,245 | +145% |
| Suppliers | 440/4 | €42,172 | €103,417 | +€61,245 | +145% |
| Taxes, remuneration and social security | 45 | €26,793 | €15,352 | -€11,441 | -42.7% |
| Taxes | 450/3 | €13,136 | €327 | -€12,809 | -97.5% |
| Remuneration and social security | 454/9 | €13,657 | €15,025 | +€1,368 | +10.0% |
| Accrued charges and deferred income | 492/3 | €3,610 | €0 | -€3,610 | -100% |
| Remuneration, social security and pensions | 62 | €80,652 | €89,417 | +€8,765 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,835 | €60,217 | +€2,382 | +4.1% |
| Other operating charges | 640/8 | €3,869 | €4,034 | +€165 | +4.3% |
| Gross operating margin | 9900 | €173,525 | €166,856 | -€6,669 | -3.8% |
| Operating profit (loss) | 9901 | €31,168 | €13,187 | -€17,981 | -57.7% |
| Financial income | 75/76B | €191 | €650 | +€460 | +241% |
| Recurring financial income | 75 | €191 | €650 | +€460 | +241% |
| Financial charges | 65/66B | €14,998 | €12,853 | -€2,146 | -14.3% |
| Recurring financial charges | 65 | €14,998 | €12,853 | -€2,146 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €16,361 | €985 | -€15,376 | -94.0% |
| Profit (loss) for the period | 9904 | €16,361 | €985 | -€15,376 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,361 | €985 | -€15,376 | -94.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.