SUPERSHOP: 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.
SUPERSHOP
Largest movements
- Receivables within one year +€17,709
up €17,709 (+115%), from €15,382 to €33,091
of which Other amounts receivable: +€19,669
- Tangible fixed assets -€8,757
down €8,757 (-69.9%), from €12,521 to €3,763
of which Furniture and vehicles: -€8,160
- Cash +€1,213
up €1,213 (+48.4%), from €2,508 to €3,721
mainly Net result for the year (+€11,868) and Depreciation (+€8,757)
- Profit (loss) carried forward +€11,868
up €11,868 (+13.3%), from -€89,441 to -€77,572
- Trade debts -€4,433
down €4,433 (-49.3%), from €8,994 to €4,561
- Short-term financial debts +€3,012
new in 2024: €3,012
- Current portion of long-term debt -€1,873
no longer reported in 2024 (was €1,873)
- Tax, wage and social debts +€1,279
up €1,279 (+10.1%), from €12,609 to €13,888
- Gross operating margin -€8,039
down €8,039 (-24.0%), from €33,495 to €25,456
- Taxes -€1,882
down €1,882 (-26.4%), from €7,139 to €5,257
- Financial income +€1,055
up €1,055 (+297%), from €355 to €1,409
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,302 | €43,155 | +€9,853 | +29.6% |
| Fixed assets | 21/28 | €12,521 | €3,763 | -€8,757 | -69.9% |
| Tangible fixed assets | 22/27 | €12,521 | €3,763 | -€8,757 | -69.9% |
| Plant, machinery and equipment | 23 | €733 | €136 | -€597 | -81.5% |
| Furniture and vehicles | 24 | €11,788 | €3,628 | -€8,160 | -69.2% |
| Current assets | 29/58 | €20,781 | €39,391 | +€18,610 | +89.6% |
| Amounts receivable within one year | 40/41 | €15,382 | €33,091 | +€17,709 | +115% |
| Trade receivables | 40 | €1,960 | - | -€1,960 | |
| Other amounts receivable | 41 | €13,422 | €33,091 | +€19,669 | +147% |
| Cash at bank and in hand | 54/58 | €2,508 | €3,721 | +€1,213 | +48.4% |
| Deferred charges and accrued income | 490/1 | €2,891 | €2,579 | -€312 | -10.8% |
| Total equity and liabilities | 10/49 | €33,302 | €43,155 | +€9,853 | +29.6% |
| Equity | 10/15 | €9,825 | €21,694 | +€11,868 | +121% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €18,700 | €18,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,076 | - | -€1,076 | |
| Reserves not available under the articles | 1311 | €1,076 | - | -€1,076 | |
| Distributable reserves | 133 | €17,625 | €18,700 | +€1,076 | +6.1% |
| Profit (loss) carried forward | 14 | -€89,441 | -€77,572 | +€11,868 | +13.3% |
| Amounts payable | 17/49 | €23,476 | €21,461 | -€2,015 | -8.6% |
| Amounts payable within one year | 42/48 | €23,476 | €21,461 | -€2,015 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €1,873 | - | -€1,873 | |
| Financial debts | 43 | - | €3,012 | +€3,012 | |
| Credit institutions | 430/8 | - | €3,012 | +€3,012 | |
| Trade debts | 44 | €8,994 | €4,561 | -€4,433 | -49.3% |
| Suppliers | 440/4 | €8,994 | €4,561 | -€4,433 | -49.3% |
| Taxes, remuneration and social security | 45 | €12,609 | €13,888 | +€1,279 | +10.1% |
| Taxes | 450/3 | €12,609 | €13,888 | +€1,279 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,757 | €8,757 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €853 | +€81 | +10.6% |
| Gross operating margin | 9900 | €33,495 | €25,456 | -€8,039 | -24.0% |
| Operating profit (loss) | 9901 | €23,966 | €15,845 | -€8,120 | -33.9% |
| Financial income | 75/76B | €355 | €1,409 | +€1,055 | +297% |
| Recurring financial income | 75 | €355 | €1,409 | +€1,055 | +297% |
| Financial charges | 65/66B | €287 | €130 | -€157 | -54.7% |
| Recurring financial charges | 65 | €287 | €130 | -€157 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €24,034 | €17,125 | -€6,909 | -28.7% |
| Income taxes | 67/77 | €7,139 | €5,257 | -€1,882 | -26.4% |
| Profit (loss) for the period | 9904 | €16,895 | €11,868 | -€5,027 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,895 | €11,868 | -€5,027 | -29.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.