SUPERMARKT HERNE: 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 HERNE
Largest movements
- Tangible fixed assets +€702,783
up €702,783 (+94.5%), from €743,909 to €1.4m
- Cash -€158,816
down €158,816 (-90.5%), from €175,509 to €16,693
mainly Investment in fixed assets (net) (-€744,860) and Debts after one year (-€202,025)
- Current investments -€40,000
down €40,000 (-21.1%), from €190,000 to €150,000
- Revaluation surpluses +€740,847
new in 2025: €740,847
- Debts after one year -€202,025
down €202,025 (-51.0%), from €395,840 to €193,815
- Current portion of long-term debt -€29,135
down €29,135 (-34.8%), from €83,740 to €54,605
- Other debts +€16,837
up €16,837 (+10.6%), from €159,281 to €176,118
- Gross operating margin -€512,137
down €512,137 (-89.8%), from €570,567 to €58,430
- Staff costs -€155,271
down €155,271 (-99.8%), from €155,610 to €339
- Taxes -€85,962
no longer reported in 2025 (was €85,962)
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 | €1,160,226 | €1,657,936 | +€497,710 | +42.9% |
| Fixed assets | 21/28 | €743,909 | €1,446,692 | +€702,783 | +94.5% |
| Tangible fixed assets | 22/27 | €743,909 | €1,446,692 | +€702,783 | +94.5% |
| Land and buildings | 22 | €743,909 | €1,446,692 | +€702,783 | +94.5% |
| Current assets | 29/58 | €416,317 | €211,244 | -€205,073 | -49.3% |
| Amounts receivable within one year | 40/41 | €50,808 | €44,551 | -€6,257 | -12.3% |
| Trade receivables | 40 | €18,157 | €8,782 | -€9,375 | -51.6% |
| Other amounts receivable | 41 | €32,651 | €35,769 | +€3,118 | +9.5% |
| Current investments | 50/53 | €190,000 | €150,000 | -€40,000 | -21.1% |
| Cash at bank and in hand | 54/58 | €175,509 | €16,693 | -€158,816 | -90.5% |
| Total equity and liabilities | 10/49 | €1,160,226 | €1,657,936 | +€497,710 | +42.9% |
| Equity | 10/15 | €491,079 | €1,228,899 | +€737,820 | +150% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €740,847 | +€740,847 | |
| Reserves | 13 | €159,590 | €159,590 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,417 | €2,417 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,417 | €2,417 | = | 0.0% |
| Distributable reserves | 133 | €157,173 | €157,173 | = | 0.0% |
| Profit (loss) carried forward | 14 | €256,489 | €253,462 | -€3,027 | -1.2% |
| Amounts payable | 17/49 | €669,147 | €429,037 | -€240,110 | -35.9% |
| Amounts payable after more than one year | 17 | €395,840 | €193,815 | -€202,025 | -51.0% |
| Financial debts | 170/4 | €395,840 | €193,815 | -€202,025 | -51.0% |
| Amounts payable within one year | 42/48 | €260,788 | €235,222 | -€25,566 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | €83,740 | €54,605 | -€29,135 | -34.8% |
| Trade debts | 44 | €9,376 | €1,038 | -€8,338 | -88.9% |
| Suppliers | 440/4 | €9,376 | €1,038 | -€8,338 | -88.9% |
| Taxes, remuneration and social security | 45 | €8,391 | €3,461 | -€4,930 | -58.8% |
| Taxes | 450/3 | €8,391 | €3,461 | -€4,930 | -58.8% |
| Other amounts payable | 47/48 | €159,281 | €176,118 | +€16,837 | +10.6% |
| Accrued charges and deferred income | 492/3 | €12,519 | - | -€12,519 | |
| Non-recurring operating income | 76A | €279,587 | - | -€279,587 | |
| Remuneration, social security and pensions | 62 | €155,610 | €339 | -€155,271 | -99.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,116 | €42,077 | -€3,039 | -6.7% |
| Other operating charges | 640/8 | €5,216 | €5,037 | -€179 | -3.4% |
| Gross operating margin | 9900 | €570,567 | €58,430 | -€512,137 | -89.8% |
| Operating profit (loss) | 9901 | €364,625 | €10,977 | -€353,648 | -97.0% |
| Financial income | 75/76B | €204 | €3,148 | +€2,944 | +1,443% |
| Recurring financial income | 75 | €204 | €3,148 | +€2,944 | +1,443% |
| Financial charges | 65/66B | €22,378 | €17,152 | -€5,226 | -23.4% |
| Recurring financial charges | 65 | €22,378 | €17,152 | -€5,226 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €342,451 | -€3,027 | -€345,478 | |
| Income taxes | 67/77 | €85,962 | - | -€85,962 | |
| Profit (loss) for the period | 9904 | €256,489 | -€3,027 | -€259,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €256,489 | -€3,027 | -€259,516 |
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 21 October 2026 via checked.be.