SUPERMARKT HEIKANT: 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 HEIKANT
Largest movements
- Receivables within one year -€27,999
down €27,999 (-10.4%), from €270,046 to €242,047
of which Other amounts receivable: -€20,226
- Tax, wage and social debts -€15,164
down €15,164 (-35.1%), from €43,246 to €28,082
of which Taxes: -€14,540
- Trade debts -€8,135
down €8,135 (-67.2%), from €12,109 to €3,974
- Profit (loss) carried forward -€4,954
down €4,954 (-3.1%), from -€157,931 to -€162,886
- Gross operating margin -€451,448
down €451,448, from €446,950 to -€4,498
- Taxes -€44,701
no longer reported in 2025 (was €44,701)
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 | €270,676 | €242,423 | -€28,253 | -10.4% |
| Current assets | 29/58 | €270,676 | €242,423 | -€28,253 | -10.4% |
| Amounts receivable within one year | 40/41 | €270,046 | €242,047 | -€27,999 | -10.4% |
| Trade receivables | 40 | €16,293 | €8,520 | -€7,773 | -47.7% |
| Other amounts receivable | 41 | €253,754 | €233,527 | -€20,226 | -8.0% |
| Cash at bank and in hand | 54/58 | €630 | €375 | -€254 | -40.4% |
| Total equity and liabilities | 10/49 | €270,676 | €242,423 | -€28,253 | -10.4% |
| Equity | 10/15 | €215,320 | €210,366 | -€4,954 | -2.3% |
| Contributions | 10/11 | €55,776 | €55,776 | = | 0.0% |
| Contributions outside capital | 11 | €55,776 | €55,776 | = | 0.0% |
| Other | 1109/19 | €55,776 | €55,776 | = | 0.0% |
| Reserves | 13 | €317,476 | €317,476 | = | 0.0% |
| Non-distributable reserves | 130/1 | €308,675 | €308,675 | = | 0.0% |
| Reserves not available under the articles | 1311 | €308,675 | €308,675 | = | 0.0% |
| Distributable reserves | 133 | €8,800 | €8,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€157,931 | -€162,886 | -€4,954 | -3.1% |
| Amounts payable | 17/49 | €55,356 | €32,057 | -€23,299 | -42.1% |
| Amounts payable within one year | 42/48 | €55,356 | €32,057 | -€23,299 | -42.1% |
| Trade debts | 44 | €12,109 | €3,974 | -€8,135 | -67.2% |
| Suppliers | 440/4 | €12,109 | €3,974 | -€8,135 | -67.2% |
| Taxes, remuneration and social security | 45 | €43,246 | €28,082 | -€15,164 | -35.1% |
| Taxes | 450/3 | €42,622 | €28,082 | -€14,540 | -34.1% |
| Remuneration and social security | 454/9 | €624 | - | -€624 | |
| Remuneration, social security and pensions | 62 | €3,063 | €2,706 | -€358 | -11.7% |
| Other operating charges | 640/8 | €1,788 | €785 | -€1,003 | -56.1% |
| Non-recurring operating charges | 66A | €671 | €396 | -€275 | -40.9% |
| Gross operating margin | 9900 | €446,950 | -€4,498 | -€451,448 | |
| Operating profit (loss) | 9901 | €441,428 | -€8,384 | -€449,813 | |
| Financial income | 75/76B | €5,251 | €4,515 | -€736 | -14.0% |
| Recurring financial income | 75 | €5,251 | €4,515 | -€736 | -14.0% |
| Financial charges | 65/66B | €5,333 | €1,085 | -€4,248 | -79.7% |
| Recurring financial charges | 65 | €5,333 | €1,085 | -€4,248 | -79.7% |
| Profit (loss) for the period before taxes | 9903 | €441,347 | -€4,954 | -€446,302 | |
| Income taxes | 67/77 | €44,701 | - | -€44,701 | |
| Profit (loss) for the period | 9904 | €396,647 | -€4,954 | -€401,601 | |
| Profit (loss) for the period to be appropriated | 9905 | €396,647 | -€4,954 | -€401,601 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.