SUPERMARKT BREE: 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.
SUPERMARKT BREE
Largest movements
- Tangible fixed assets -€227,360
down €227,360 (-16.1%), from €1.4m to €1.2m
of which Plant, machinery and equipment: -€116,528
- Receivables after one year -€207,498
down €207,498 (-69.2%), from €300,000 to €92,502
- Stocks and contracts +€200,601
up €200,601 (+39.1%), from €512,513 to €713,114
- Intangible fixed assets -€180,000
down €180,000 (-25.0%), from €720,000 to €540,000
- Receivables within one year +€164,164
up €164,164 (+16.5%), from €996,759 to €1.2m
of which Other amounts receivable: +€179,453
- Debts after one year -€570,606
down €570,606 (-28.0%), from €2.0m to €1.5m
- Other debts +€330,505
up €330,505 (+23,109%), from €1,430 to €331,935
- Accrued charges and deferred income +€179,010
up €179,010 (+167%), from €107,463 to €286,473
- Trade debts -€127,964
down €127,964 (-14.4%), from €885,639 to €757,675
- Reserves -€70,150
down €70,150 (-23.5%), from €298,826 to €228,676
- Gross operating margin +€435,755
up €435,755 (+19.5%), from €2.2m to €2.7m
- Staff costs +€282,224
up €282,224 (+25.0%), from €1.1m to €1.4m
- Financial charges -€228,822
down €228,822 (-63.1%), from €362,870 to €134,048
- Other operating charges +€214,140
up €214,140 (+248%), from €86,467 to €300,607
- Taxes +€46,681
up €46,681 (+119%), from €39,205 to €85,886
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 | €4,325,269 | €4,079,688 | -€245,581 | -5.7% |
| Fixed assets | 21/28 | €2,128,975 | €1,721,615 | -€407,360 | -19.1% |
| Intangible fixed assets | 21 | €720,000 | €540,000 | -€180,000 | -25.0% |
| Tangible fixed assets | 22/27 | €1,408,425 | €1,181,065 | -€227,360 | -16.1% |
| Plant, machinery and equipment | 23 | €326,072 | €209,544 | -€116,528 | -35.7% |
| Furniture and vehicles | 24 | €4,022 | €9,496 | +€5,474 | +136% |
| Other tangible fixed assets | 26 | €1,078,331 | €962,025 | -€116,306 | -10.8% |
| Financial fixed assets | 28 | €550 | €550 | = | 0.0% |
| Current assets | 29/58 | €2,196,294 | €2,358,073 | +€161,779 | +7.4% |
| Amounts receivable after more than one year | 29 | €300,000 | €92,502 | -€207,498 | -69.2% |
| Other amounts receivable | 291 | €300,000 | €92,502 | -€207,498 | -69.2% |
| Stocks and contracts in progress | 3 | €512,513 | €713,114 | +€200,601 | +39.1% |
| Stocks | 30/36 | €512,513 | €713,114 | +€200,601 | +39.1% |
| Amounts receivable within one year | 40/41 | €996,759 | €1,160,923 | +€164,164 | +16.5% |
| Trade receivables | 40 | €40,566 | €25,277 | -€15,289 | -37.7% |
| Other amounts receivable | 41 | €956,193 | €1,135,646 | +€179,453 | +18.8% |
| Cash at bank and in hand | 54/58 | €373,456 | €379,190 | +€5,734 | +1.5% |
| Deferred charges and accrued income | 490/1 | €13,566 | €12,344 | -€1,222 | -9.0% |
| Total equity and liabilities | 10/49 | €4,325,269 | €4,079,688 | -€245,581 | -5.7% |
| Equity | 10/15 | €298,926 | €228,776 | -€70,150 | -23.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €298,826 | €228,676 | -€70,150 | -23.5% |
| Distributable reserves | 133 | €298,826 | €228,676 | -€70,150 | -23.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €4,026,343 | €3,850,911 | -€175,431 | -4.4% |
| Amounts payable after more than one year | 17 | €2,038,538 | €1,467,932 | -€570,606 | -28.0% |
| Financial debts | 170/4 | €2,038,538 | €1,467,932 | -€570,606 | -28.0% |
| Amounts payable within one year | 42/48 | €1,880,342 | €2,096,506 | +€216,164 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €612,048 | €600,606 | -€11,442 | -1.9% |
| Financial debts | 43 | €31,669 | €50,000 | +€18,331 | +57.9% |
| Credit institutions | 430/8 | €31,669 | €50,000 | +€18,331 | +57.9% |
| Trade debts | 44 | €885,639 | €757,675 | -€127,964 | -14.4% |
| Suppliers | 440/4 | €885,639 | €757,675 | -€127,964 | -14.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €349,556 | €356,290 | +€6,734 | +1.9% |
| Taxes | 450/3 | €188,434 | €160,078 | -€28,356 | -15.0% |
| Remuneration and social security | 454/9 | €161,123 | €196,213 | +€35,090 | +21.8% |
| Other amounts payable | 47/48 | €1,430 | €331,935 | +€330,505 | +23,109% |
| Accrued charges and deferred income | 492/3 | €107,463 | €286,473 | +€179,010 | +167% |
| Remuneration, social security and pensions | 62 | €1,127,583 | €1,409,807 | +€282,224 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495,099 | €501,705 | +€6,605 | +1.3% |
| Other operating charges | 640/8 | €86,467 | €300,607 | +€214,140 | +248% |
| Gross operating margin | 9900 | €2,240,280 | €2,676,035 | +€435,755 | +19.5% |
| Operating profit (loss) | 9901 | €531,130 | €463,916 | -€67,215 | -12.7% |
| Financial income | 75/76B | €7,822 | €15,869 | +€8,047 | +103% |
| Recurring financial income | 75 | €7,822 | €15,869 | +€8,047 | +103% |
| Financial charges | 65/66B | €362,870 | €134,048 | -€228,822 | -63.1% |
| Recurring financial charges | 65 | €362,870 | €134,048 | -€228,822 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €176,082 | €345,736 | +€169,654 | +96.3% |
| Income taxes | 67/77 | €39,205 | €85,886 | +€46,681 | +119% |
| Profit (loss) for the period | 9904 | €136,877 | €259,850 | +€122,973 | +89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €136,877 | €259,850 | +€122,973 | +89.8% |
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 14 October 2026 via checked.be.