SUPERMERCATO MANAGE: 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.
SUPERMERCATO MANAGE
Largest movements
- Tangible fixed assets +€53,895
up €53,895 (+106%), from €50,635 to €104,529
of which Other tangible fixed assets: +€31,633
- Stocks and contracts -€8,103
down €8,103 (-7.5%), from €107,635 to €99,532
- Cash -€5,595
down €5,595 (-6.0%), from €92,886 to €87,291
mainly Net result for the year (-€257,507) and Investment in fixed assets (net) (-€72,797)
- Trade debts +€338,688
up €338,688 (+76.9%), from €440,547 to €779,235
- Profit (loss) carried forward -€257,507
down €257,507 (-89.0%), from -€289,429 to -€546,935
- Short-term financial debts -€66,253
no longer reported in 2025 (was €66,253)
- Debts after one year +€18,574
up €18,574 (+76.4%), from €24,306 to €42,879
- Tax, wage and social debts -€6,130
down €6,130 (-10.6%), from €57,707 to €51,577
of which Remuneration and social security: -€5,830
- Gross operating margin -€272,288
down €272,288 (-58.4%), from €466,332 to €194,044
- Staff costs -€209,905
down €209,905 (-33.8%), from €620,811 to €410,906
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 | €317,757 | €352,626 | +€34,868 | +11.0% |
| Fixed assets | 21/28 | €53,796 | €105,713 | +€51,917 | +96.5% |
| Intangible fixed assets | 21 | €3,162 | €1,184 | -€1,978 | -62.6% |
| Tangible fixed assets | 22/27 | €50,635 | €104,529 | +€53,895 | +106% |
| Plant, machinery and equipment | 23 | €13,319 | €8,420 | -€4,899 | -36.8% |
| Furniture and vehicles | 24 | €37,316 | €64,476 | +€27,161 | +72.8% |
| Other tangible fixed assets | 26 | - | €31,633 | +€31,633 | |
| Current assets | 29/58 | €263,961 | €246,912 | -€17,048 | -6.5% |
| Stocks and contracts in progress | 3 | €107,635 | €99,532 | -€8,103 | -7.5% |
| Stocks | 30/36 | €107,635 | €99,532 | -€8,103 | -7.5% |
| Amounts receivable within one year | 40/41 | €61,963 | €59,212 | -€2,752 | -4.4% |
| Trade receivables | 40 | €40,117 | €23,156 | -€16,960 | -42.3% |
| Other amounts receivable | 41 | €21,846 | €36,055 | +€14,209 | +65.0% |
| Cash at bank and in hand | 54/58 | €92,886 | €87,291 | -€5,595 | -6.0% |
| Deferred charges and accrued income | 490/1 | €1,477 | €878 | -€598 | -40.5% |
| Total equity and liabilities | 10/49 | €317,757 | €352,626 | +€34,868 | +11.0% |
| Equity | 10/15 | -€277,029 | -€534,535 | -€257,507 | -93.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€289,429 | -€546,935 | -€257,507 | -89.0% |
| Amounts payable | 17/49 | €594,786 | €887,161 | +€292,375 | +49.2% |
| Amounts payable after more than one year | 17 | €24,306 | €42,879 | +€18,574 | +76.4% |
| Financial debts | 170/4 | €24,306 | €42,879 | +€18,574 | +76.4% |
| Amounts payable within one year | 42/48 | €570,480 | €842,846 | +€272,366 | +47.7% |
| Current portion of amounts payable after more than one year | 42 | €5,973 | €12,034 | +€6,061 | +101% |
| Financial debts | 43 | €66,253 | - | -€66,253 | |
| Credit institutions | 430/8 | €66,253 | - | -€66,253 | |
| Trade debts | 44 | €440,547 | €779,235 | +€338,688 | +76.9% |
| Suppliers | 440/4 | €440,547 | €779,235 | +€338,688 | +76.9% |
| Taxes, remuneration and social security | 45 | €57,707 | €51,577 | -€6,130 | -10.6% |
| Taxes | 450/3 | €6,484 | €6,183 | -€301 | -4.6% |
| Remuneration and social security | 454/9 | €51,223 | €45,394 | -€5,830 | -11.4% |
| Accrued charges and deferred income | 492/3 | - | €1,435 | +€1,435 | |
| Remuneration, social security and pensions | 62 | €620,811 | €410,906 | -€209,905 | -33.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,989 | €20,880 | +€1,891 | +10.0% |
| Other operating charges | 640/8 | €8,242 | €8,294 | +€52 | +0.6% |
| Gross operating margin | 9900 | €466,332 | €194,044 | -€272,288 | -58.4% |
| Operating profit (loss) | 9901 | -€181,710 | -€246,036 | -€64,326 | -35.4% |
| Financial income | 75/76B | €2,651 | - | -€2,651 | |
| Recurring financial income | 75 | €2,651 | - | -€2,651 | |
| Financial charges | 65/66B | €11,620 | €8,382 | -€3,238 | -27.9% |
| Recurring financial charges | 65 | €11,620 | €8,382 | -€3,238 | -27.9% |
| Profit (loss) for the period before taxes | 9903 | -€190,679 | -€254,418 | -€63,740 | -33.4% |
| Income taxes | 67/77 | - | €3,088 | +€3,088 | |
| Profit (loss) for the period | 9904 | -€190,679 | -€257,507 | -€66,828 | -35.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€190,679 | -€257,507 | -€66,828 | -35.0% |
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 31 October 2026 via checked.be.