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
- Stocks and contracts -€12,860
down €12,860 (-12.4%), from €103,656 to €90,796
- Tangible fixed assets -€8,701
down €8,701 (-11.0%), from €78,930 to €70,230
of which Leasing and similar rights: -€6,945
- Cash +€4,743
up €4,743 (+72.8%), from €6,513 to €11,255
mainly Depreciation (+€20,241) and Stocks and contracts (+€12,860)
- Receivables within one year -€4,573
down €4,573 (-33.5%), from €13,643 to €9,070
of which Other amounts receivable: -€5,882
- Trade debts -€18,855
down €18,855 (-15.4%), from €122,421 to €103,565
- Debts after one year -€6,026
down €6,026 (-23.8%), from €25,368 to €19,342
- Profit (loss) carried forward +€2,721
up €2,721 (+18.1%), from €15,029 to €17,750
- Gross operating margin +€11,137
up €11,137 (+50.3%), from €22,133 to €33,269
- Depreciation +€8,268
up €8,268 (+69.0%), from €11,974 to €20,241
- Other operating charges +€2,063
up €2,063 (+144%), from €1,435 to €3,498
- Financial charges +€1,405
up €1,405 (+25.3%), from €5,553 to €6,958
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 | €202,865 | €181,476 | -€21,389 | -10.5% |
| Fixed assets | 21/28 | €78,930 | €70,230 | -€8,701 | -11.0% |
| Tangible fixed assets | 22/27 | €78,930 | €70,230 | -€8,701 | -11.0% |
| Plant, machinery and equipment | 23 | €39,432 | €38,663 | -€769 | -1.9% |
| Leasing and similar rights | 25 | €32,998 | €26,053 | -€6,945 | -21.0% |
| Other tangible fixed assets | 26 | €6,501 | €5,513 | -€987 | -15.2% |
| Current assets | 29/58 | €123,935 | €111,247 | -€12,688 | -10.2% |
| Stocks and contracts in progress | 3 | €103,656 | €90,796 | -€12,860 | -12.4% |
| Stocks | 30/36 | €103,656 | €90,796 | -€12,860 | -12.4% |
| Amounts receivable within one year | 40/41 | €13,643 | €9,070 | -€4,573 | -33.5% |
| Trade receivables | 40 | €7,743 | €9,051 | +€1,309 | +16.9% |
| Other amounts receivable | 41 | €5,900 | €19 | -€5,882 | -99.7% |
| Cash at bank and in hand | 54/58 | €6,513 | €11,255 | +€4,743 | +72.8% |
| Deferred charges and accrued income | 490/1 | €123 | €126 | +€2 | +2.0% |
| Total equity and liabilities | 10/49 | €202,865 | €181,476 | -€21,389 | -10.5% |
| Equity | 10/15 | €33,621 | €36,342 | +€2,721 | +8.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,029 | €17,750 | +€2,721 | +18.1% |
| Amounts payable | 17/49 | €169,244 | €145,134 | -€24,110 | -14.2% |
| Amounts payable after more than one year | 17 | €25,368 | €19,342 | -€6,026 | -23.8% |
| Financial debts | 170/4 | €25,368 | €19,342 | -€6,026 | -23.8% |
| Amounts payable within one year | 42/48 | €143,877 | €125,792 | -€18,084 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €5,554 | €6,026 | +€472 | +8.5% |
| Trade debts | 44 | €122,421 | €103,565 | -€18,855 | -15.4% |
| Suppliers | 440/4 | €122,421 | €103,565 | -€18,855 | -15.4% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,049 | -€451 | -30.1% |
| Taxes | 450/3 | - | €1,049 | +€1,049 | |
| Remuneration and social security | 454/9 | €1,500 | - | -€1,500 | |
| Other amounts payable | 47/48 | €14,402 | €15,152 | +€750 | +5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,974 | €20,241 | +€8,268 | +69.0% |
| Other operating charges | 640/8 | €1,435 | €3,498 | +€2,063 | +144% |
| Gross operating margin | 9900 | €22,133 | €33,269 | +€11,137 | +50.3% |
| Operating profit (loss) | 9901 | €8,724 | €9,529 | +€806 | +9.2% |
| Financial income | 75/76B | €138 | €149 | +€12 | +8.5% |
| Recurring financial income | 75 | €138 | €149 | +€12 | +8.5% |
| Financial charges | 65/66B | €5,553 | €6,958 | +€1,405 | +25.3% |
| Recurring financial charges | 65 | €5,553 | €6,958 | +€1,405 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €3,308 | €2,721 | -€587 | -17.7% |
| Profit (loss) for the period | 9904 | €3,308 | €2,721 | -€587 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | €3,308 | €2,721 | -€587 | -17.7% |
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 18 October 2026 via checked.be.