SUPERMARKT DINO: 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 DINO
Largest movements
- Deferred charges and accrued income -€29,009
down €29,009 (-100%), from €29,009 to €0
- Tangible fixed assets -€27,334
down €27,334 (-20.4%), from €133,784 to €106,450
of which Land and buildings: -€104,229
- Stocks and contracts -€20,581
down €20,581 (-7.6%), from €271,207 to €250,626
- Receivables within one year +€12,131
up €12,131 (+6.7%), from €181,120 to €193,251
of which Other amounts receivable: +€11,492
- Cash -€9,278
down €9,278 (-48.5%), from €19,144 to €9,866
mainly Net result for the year (-€115,411) and Receivables within one year (-€12,131)
- Profit (loss) carried forward -€115,411
down €115,411 (-119%), from -€96,979 to -€212,390
- Tax, wage and social debts +€15,085
up €15,085 (+88.4%), from €17,061 to €32,146
of which Remuneration and social security: +€11,298
- Other debts +€12,720
up €12,720 (+156%), from €8,178 to €20,898
- Trade debts +€10,894
up €10,894 (+1.6%), from €680,884 to €691,778
- Gross operating margin -€58,573
down €58,573 (-58.7%), from €99,801 to €41,228
- Staff costs -€28,562
down €28,562 (-19.7%), from €144,723 to €116,161
- Financial charges +€4,816
up €4,816 (+114%), from €4,243 to €9,059
- Depreciation -€3,159
down €3,159 (-10.4%), from €30,493 to €27,334
- Other operating charges +€2,861
new in 2025: €2,861
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 | €634,264 | €560,293 | -€73,971 | -11.7% |
| Fixed assets | 21/28 | €133,784 | €106,450 | -€27,334 | -20.4% |
| Tangible fixed assets | 22/27 | €133,784 | €106,450 | -€27,334 | -20.4% |
| Land and buildings | 22 | €104,229 | - | -€104,229 | |
| Plant, machinery and equipment | 23 | €16,485 | €12,537 | -€3,947 | -23.9% |
| Furniture and vehicles | 24 | €13,070 | €6,681 | -€6,389 | -48.9% |
| Other tangible fixed assets | 26 | - | €87,232 | +€87,232 | |
| Current assets | 29/58 | €500,480 | €453,843 | -€46,637 | -9.3% |
| Stocks and contracts in progress | 3 | €271,207 | €250,626 | -€20,581 | -7.6% |
| Stocks | 30/36 | €271,207 | €250,626 | -€20,581 | -7.6% |
| Amounts receivable within one year | 40/41 | €181,120 | €193,251 | +€12,131 | +6.7% |
| Trade receivables | 40 | - | €639 | +€639 | |
| Other amounts receivable | 41 | €181,120 | €192,612 | +€11,492 | +6.3% |
| Current investments | 50/53 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €19,144 | €9,866 | -€9,278 | -48.5% |
| Deferred charges and accrued income | 490/1 | €29,009 | €0 | -€29,009 | -100% |
| Total equity and liabilities | 10/49 | €634,264 | €560,293 | -€73,971 | -11.7% |
| Equity | 10/15 | -€72,119 | -€187,529 | -€115,411 | -160% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,261 | €6,261 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,261 | €6,261 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,979 | -€212,390 | -€115,411 | -119% |
| Amounts payable | 17/49 | €706,383 | €747,822 | +€41,440 | +5.9% |
| Amounts payable within one year | 42/48 | €706,123 | €744,822 | +€38,699 | +5.5% |
| Trade debts | 44 | €680,884 | €691,778 | +€10,894 | +1.6% |
| Suppliers | 440/4 | €680,884 | €691,778 | +€10,894 | +1.6% |
| Taxes, remuneration and social security | 45 | €17,061 | €32,146 | +€15,085 | +88.4% |
| Taxes | 450/3 | €2,438 | €6,224 | +€3,786 | +155% |
| Remuneration and social security | 454/9 | €14,623 | €25,922 | +€11,298 | +77.3% |
| Other amounts payable | 47/48 | €8,178 | €20,898 | +€12,720 | +156% |
| Accrued charges and deferred income | 492/3 | €259 | €3,000 | +€2,741 | +1,058% |
| Remuneration, social security and pensions | 62 | €144,723 | €116,161 | -€28,562 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,493 | €27,334 | -€3,159 | -10.4% |
| Other operating charges | 640/8 | - | €2,861 | +€2,861 | |
| Gross operating margin | 9900 | €99,801 | €41,228 | -€58,573 | -58.7% |
| Operating profit (loss) | 9901 | -€75,415 | -€105,128 | -€29,713 | -39.4% |
| Financial income | 75/76B | €319 | €102 | -€217 | -68.1% |
| Recurring financial income | 75 | €319 | €102 | -€217 | -68.1% |
| Financial charges | 65/66B | €4,243 | €9,059 | +€4,816 | +114% |
| Recurring financial charges | 65 | €4,243 | €9,059 | +€4,816 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€79,340 | -€114,086 | -€34,746 | -43.8% |
| Income taxes | 67/77 | €1,347 | €1,325 | -€22 | -1.7% |
| Profit (loss) for the period | 9904 | -€80,687 | -€115,411 | -€34,723 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€80,687 | -€115,411 | -€34,723 | -43.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.