SUPERMARKT DEVOS: 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 DEVOS
Largest movements
- Tangible fixed assets +€264,700
up €264,700 (+21.1%), from €1.3m to €1.5m
of which Land and buildings: +€302,810
- Receivables within one year -€34,037
down €34,037 (-17.9%), from €190,081 to €156,044
of which Other amounts receivable: -€38,871
- Cash +€22,566
up €22,566 (+682.8%), from €3,305 to €25,871
mainly Debts after one year (+€202,161) and Depreciation (+€106,055)
- Debts after one year +€202,161
up €202,161 (+27.2%), from €741,965 to €944,126
of which Financial debts: +€202,161
- Reserves +€52,375
up €52,375 (+13.8%), from €380,246 to €432,621
of which Distributable reserves: +€52,375
- Gross operating margin +€44,550
up €44,550 (+25.3%), from €176,243 to €220,793
- Depreciation +€12,503
up €12,503 (+13.4%), from €93,552 to €106,055
- Financial charges +€9,998
up €9,998 (+46.4%), from €21,561 to €31,559
- Taxes +€4,987
up €4,987 (+37.9%), from €13,157 to €18,145
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 | €1,453,411 | €1,709,528 | +€256,117 | +17.6% |
| Fixed assets | 21/28 | €1,252,080 | €1,516,780 | +€264,700 | +21.1% |
| Tangible fixed assets | 22/27 | €1,252,080 | €1,516,780 | +€264,700 | +21.1% |
| Land and buildings | 22 | €1,213,970 | €1,516,780 | +€302,810 | +24.9% |
| Other tangible fixed assets | 26 | €38,110 | €0 | -€38,110 | -100.0% |
| Current assets | 29/58 | €201,331 | €192,748 | -€8,583 | -4.3% |
| Amounts receivable within one year | 40/41 | €190,081 | €156,044 | -€34,037 | -17.9% |
| Trade receivables | 40 | €26,674 | €31,508 | +€4,834 | +18.1% |
| Other amounts receivable | 41 | €163,407 | €124,537 | -€38,871 | -23.8% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,305 | €25,871 | +€22,566 | +682.8% |
| Deferred charges and accrued income | 490/1 | €7,945 | €10,833 | +€2,888 | +36.3% |
| Total equity and liabilities | 10/49 | €1,453,411 | €1,709,528 | +€256,117 | +17.6% |
| Equity | 10/15 | €567,294 | €619,668 | +€52,375 | +9.2% |
| Contributions | 10/11 | €187,047 | €187,047 | = | 0.0% |
| Capital | 10 | €187,047 | €187,047 | = | 0.0% |
| Issued capital | 100 | €187,047 | €187,047 | = | 0.0% |
| Reserves | 13 | €380,246 | €432,621 | +€52,375 | +13.8% |
| Non-distributable reserves | 130/1 | €18,705 | €18,705 | = | 0.0% |
| Legal reserve | 130 | €18,705 | €18,705 | = | 0.0% |
| Distributable reserves | 133 | €361,542 | €413,916 | +€52,375 | +14.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €886,117 | €1,089,859 | +€203,742 | +23.0% |
| Amounts payable after more than one year | 17 | €741,965 | €944,126 | +€202,161 | +27.2% |
| Financial debts | 170/4 | €741,220 | €943,381 | +€202,161 | +27.3% |
| Other amounts payable | 178/9 | €745 | €745 | = | 0.0% |
| Amounts payable within one year | 42/48 | €143,297 | €145,186 | +€1,889 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €85,260 | €101,776 | +€16,516 | +19.4% |
| Financial debts | 43 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Credit institutions | 430/8 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Trade debts | 44 | €19,697 | €7,999 | -€11,698 | -59.4% |
| Suppliers | 440/4 | €19,697 | €7,999 | -€11,698 | -59.4% |
| Advances received on contracts in progress | 46 | €165 | €820 | +€655 | +397.0% |
| Taxes, remuneration and social security | 45 | €10,698 | €7,054 | -€3,645 | -34.1% |
| Taxes | 450/3 | €10,698 | €7,054 | -€3,645 | -34.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,476 | €12,536 | -€2,940 | -19.0% |
| Accrued charges and deferred income | 492/3 | €856 | €547 | -€308 | -36.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,552 | €106,055 | +€12,503 | +13.4% |
| Other operating charges | 640/8 | €12,680 | €14,002 | +€1,322 | +10.4% |
| Gross operating margin | 9900 | €176,243 | €220,793 | +€44,550 | +25.3% |
| Operating profit (loss) | 9901 | €70,011 | €100,737 | +€30,726 | +43.9% |
| Financial income | 75/76B | €2,542 | €1,341 | -€1,201 | -47.2% |
| Recurring financial income | 75 | €2,542 | €1,341 | -€1,201 | -47.2% |
| Financial charges | 65/66B | €21,561 | €31,559 | +€9,998 | +46.4% |
| Recurring financial charges | 65 | €21,561 | €31,559 | +€9,998 | +46.4% |
| Profit (loss) for the period before taxes | 9903 | €50,992 | €70,519 | +€19,527 | +38.3% |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €13,157 | €18,145 | +€4,987 | +37.9% |
| Profit (loss) for the period | 9904 | €37,835 | €52,375 | +€14,540 | +38.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €37,835 | €52,375 | +€14,540 | +38.4% |
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.