SUPERMARKT SAELMANS: 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 SAELMANS
Largest movements
- Tangible fixed assets -€142,764
down €142,764 (-19.1%), from €746,508 to €603,744
- Receivables within one year +€24,942
up €24,942 (+19.8%), from €125,905 to €150,847
of which Other amounts receivable: +€16,092
- Cash +€23,113
up €23,113 (+17.4%), from €132,674 to €155,787
mainly Depreciation (+€150,264) and Net result for the year (+€16,624)
- Reserves +€114,900
up €114,900 (+55.0%), from €208,988 to €323,888
of which Distributable reserves: +€114,900
- Profit (loss) carried forward -€98,276
down €98,276 (-100%), from €98,276 to €0
- Debts after one year -€93,700
down €93,700 (-22.1%), from €424,200 to €330,500
of which Financial debts: -€86,899
- Accrued charges and deferred income -€18,000
down €18,000 (-50.0%), from €36,000 to €18,000
No income-statement line moved by more than 1% of the activity.
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 | €1,287,216 | €1,191,637 | -€95,579 | -7.4% |
| Fixed assets | 21/28 | €746,508 | €603,744 | -€142,764 | -19.1% |
| Tangible fixed assets | 22/27 | €746,508 | €603,744 | -€142,764 | -19.1% |
| Land and buildings | 22 | €464,434 | €402,454 | -€61,980 | -13.3% |
| Plant, machinery and equipment | 23 | €242,739 | €174,641 | -€68,098 | -28.1% |
| Furniture and vehicles | 24 | €26,613 | €15,476 | -€11,137 | -41.8% |
| Other tangible fixed assets | 26 | €12,722 | €11,173 | -€1,549 | -12.2% |
| Current assets | 29/58 | €540,708 | €587,893 | +€47,185 | +8.7% |
| Stocks and contracts in progress | 3 | €281,235 | €280,696 | -€539 | -0.2% |
| Stocks | 30/36 | €281,235 | €280,696 | -€539 | -0.2% |
| Amounts receivable within one year | 40/41 | €125,905 | €150,847 | +€24,942 | +19.8% |
| Trade receivables | 40 | €950 | €9,799 | +€8,850 | +932% |
| Other amounts receivable | 41 | €124,956 | €141,048 | +€16,092 | +12.9% |
| Cash at bank and in hand | 54/58 | €132,674 | €155,787 | +€23,113 | +17.4% |
| Deferred charges and accrued income | 490/1 | €893 | €563 | -€331 | -37.0% |
| Total equity and liabilities | 10/49 | €1,287,216 | €1,191,637 | -€95,579 | -7.4% |
| Equity | 10/15 | €369,264 | €385,888 | +€16,624 | +4.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €208,988 | €323,888 | +€114,900 | +55.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €22,788 | €22,788 | = | 0.0% |
| Distributable reserves | 133 | €180,000 | €294,900 | +€114,900 | +63.8% |
| Profit (loss) carried forward | 14 | €98,276 | €0 | -€98,276 | -100% |
| Amounts payable | 17/49 | €917,952 | €805,749 | -€112,203 | -12.2% |
| Amounts payable after more than one year | 17 | €424,200 | €330,500 | -€93,700 | -22.1% |
| Financial debts | 170/4 | €417,399 | €330,500 | -€86,899 | -20.8% |
| Other amounts payable | 178/9 | €6,801 | €0 | -€6,801 | -100% |
| Amounts payable within one year | 42/48 | €457,753 | €457,250 | -€503 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €84,763 | €86,899 | +€2,136 | +2.5% |
| Trade debts | 44 | €337,979 | €336,880 | -€1,098 | -0.3% |
| Suppliers | 440/4 | €337,979 | €336,880 | -€1,098 | -0.3% |
| Taxes, remuneration and social security | 45 | €35,010 | €33,470 | -€1,540 | -4.4% |
| Taxes | 450/3 | €621 | €1,675 | +€1,054 | +170% |
| Remuneration and social security | 454/9 | €34,390 | €31,795 | -€2,595 | -7.5% |
| Accrued charges and deferred income | 492/3 | €36,000 | €18,000 | -€18,000 | -50.0% |
| Remuneration, social security and pensions | 62 | €264,920 | €268,194 | +€3,274 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151,896 | €150,264 | -€1,632 | -1.1% |
| Other operating charges | 640/8 | €15,125 | €15,322 | +€197 | +1.3% |
| Gross operating margin | 9900 | €467,091 | €466,344 | -€746 | -0.2% |
| Operating profit (loss) | 9901 | €35,149 | €32,564 | -€2,585 | -7.4% |
| Financial income | 75/76B | €2 | €1 | -€1 | -45.5% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -45.5% |
| Financial charges | 65/66B | €18,908 | €15,527 | -€3,381 | -17.9% |
| Recurring financial charges | 65 | €18,908 | €15,527 | -€3,381 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | €16,244 | €17,039 | +€795 | +4.9% |
| Income taxes | 67/77 | €241 | €414 | +€173 | +71.9% |
| Profit (loss) for the period | 9904 | €16,003 | €16,624 | +€622 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €16,003 | €16,624 | +€622 | +3.9% |
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 27 October 2026 via checked.be.