SUPERMARKT WINTERS: 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 WINTERS
Largest movements
- Cash +€84,228
up €84,228 (+102%), from €82,846 to €167,074
mainly Net result for the year (+€98,644) and Depreciation (+€62,356)
- Tangible fixed assets -€45,755
down €45,755 (-7.8%), from €584,354 to €538,599
of which Land and buildings: -€48,648
- Receivables within one year +€13,401
up €13,401 (+19.2%), from €69,929 to €83,330
of which Other amounts receivable: +€10,000
- Reserves +€51,198
up €51,198 (+11.7%), from €437,274 to €488,472
of which Distributable reserves: +€51,198
- Gross operating margin -€18,790
down €18,790 (-5.3%), from €351,727 to €332,937
- Taxes -€14,167
down €14,167 (-26.1%), from €54,273 to €40,106
- Staff costs -€11,637
down €11,637 (-9.7%), from €119,953 to €108,316
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 | €757,995 | €807,075 | +€49,080 | +6.5% |
| Fixed assets | 21/28 | €584,354 | €538,599 | -€45,755 | -7.8% |
| Tangible fixed assets | 22/27 | €584,354 | €538,599 | -€45,755 | -7.8% |
| Land and buildings | 22 | €527,344 | €478,696 | -€48,648 | -9.2% |
| Plant, machinery and equipment | 23 | €15,617 | €21,807 | +€6,190 | +39.6% |
| Furniture and vehicles | 24 | €41,393 | €38,096 | -€3,297 | -8.0% |
| Current assets | 29/58 | €173,641 | €268,476 | +€94,835 | +54.6% |
| Stocks and contracts in progress | 3 | €12,169 | €11,825 | -€344 | -2.8% |
| Stocks | 30/36 | €12,169 | €11,825 | -€344 | -2.8% |
| Amounts receivable within one year | 40/41 | €69,929 | €83,330 | +€13,401 | +19.2% |
| Trade receivables | 40 | €31,813 | €35,214 | +€3,401 | +10.7% |
| Other amounts receivable | 41 | €38,116 | €48,116 | +€10,000 | +26.2% |
| Cash at bank and in hand | 54/58 | €82,846 | €167,074 | +€84,228 | +102% |
| Deferred charges and accrued income | 490/1 | €8,697 | €6,247 | -€2,450 | -28.2% |
| Total equity and liabilities | 10/49 | €757,995 | €807,075 | +€49,080 | +6.5% |
| Equity | 10/15 | €657,965 | €709,163 | +€51,198 | +7.8% |
| Contributions | 10/11 | €86,800 | €86,800 | = | 0.0% |
| Capital | 10 | €86,800 | €86,800 | = | 0.0% |
| Issued capital | 100 | €86,800 | €86,800 | = | 0.0% |
| Reserves | 13 | €437,274 | €488,472 | +€51,198 | +11.7% |
| Non-distributable reserves | 130/1 | €18,082 | €18,082 | = | 0.0% |
| Legal reserve | 130 | €18,082 | €18,082 | = | 0.0% |
| Distributable reserves | 133 | €419,192 | €470,390 | +€51,198 | +12.2% |
| Profit (loss) carried forward | 14 | €133,891 | €133,891 | = | 0.0% |
| Amounts payable | 17/49 | €100,030 | €97,912 | -€2,118 | -2.1% |
| Amounts payable after more than one year | 17 | €22,400 | €20,348 | -€2,052 | -9.2% |
| Financial debts | 170/4 | €22,400 | €20,348 | -€2,052 | -9.2% |
| Amounts payable within one year | 42/48 | €77,630 | €77,564 | -€66 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €2,051 | €2,051 | = | 0.0% |
| Trade debts | 44 | €36,931 | €39,289 | +€2,358 | +6.4% |
| Suppliers | 440/4 | €36,931 | €39,289 | +€2,358 | +6.4% |
| Taxes, remuneration and social security | 45 | €38,648 | €36,224 | -€2,424 | -6.3% |
| Taxes | 450/3 | €21,027 | €13,105 | -€7,922 | -37.7% |
| Remuneration and social security | 454/9 | €17,621 | €23,119 | +€5,498 | +31.2% |
| Remuneration, social security and pensions | 62 | €119,953 | €108,316 | -€11,637 | -9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,240 | €62,356 | -€884 | -1.4% |
| Other operating charges | 640/8 | €20,025 | €21,033 | +€1,008 | +5.0% |
| Gross operating margin | 9900 | €351,727 | €332,937 | -€18,790 | -5.3% |
| Operating profit (loss) | 9901 | €148,509 | €141,232 | -€7,277 | -4.9% |
| Financial income | 75/76B | €38 | €161 | +€123 | +324% |
| Recurring financial income | 75 | €38 | €161 | +€123 | +324% |
| Financial charges | 65/66B | €2,324 | €2,643 | +€319 | +13.7% |
| Recurring financial charges | 65 | €2,324 | €2,643 | +€319 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €146,223 | €138,750 | -€7,473 | -5.1% |
| Income taxes | 67/77 | €54,273 | €40,106 | -€14,167 | -26.1% |
| Profit (loss) for the period | 9904 | €91,950 | €98,644 | +€6,694 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €91,950 | €98,644 | +€6,694 | +7.3% |
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 19 October 2026 via checked.be.