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"value": "\n
\n
\n
\n
\n
\n\nColruyt Group NV (hereinafter referred to
\nas the \u2018Company\u2019) is domiciled in Halle,
\nBelgium and is publicly traded on NYSE
\nEuronext Brussels under the code COLR.
\nThe name of the Company was changed
\nfrom Etn. Fr. Colruyt NV to Colruyt Group
\nNV following approval of the Extraordinary
\nGeneral Meeting of 10 October 2023. The
\nconsolidated financial statements for the
\n2023/24 financial year, which closed on
\n31 March 2024, cover the Company, its
\nsubsidiaries and its interests in associates
\nand joint ventures (hereinafter referred to
\ncollectively as \u2018Colruyt Group\u2019).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nColruyt Group is a family business which,
\nover three generations, has grown into a
\nretail group with a diverse portfolio of food
\nand non-food formats, in Belgium and
\nabroad. Its main activity is the operation of
\nsupermarkets under the brand name \u2018Colruyt
\nLowest Prices\u2019. Colruyt Group operates in
\nthe retail sector and has many different
\nstore formulas, both physical and online,
\neach with its own brand promise, mainly in
\nBelgium, Luxembourg and France, though
\nit is also active on the African continent.
\nColruyt Group also engages in food services
\nand wholesale trade. Finally, certain aspects
\nof technology, IT and communications are
\nhandled by the Colruyt Group itself, as is the
\ncase with the processing and/or packaging
\nof meat, bread, coffee, cheese and wine.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe consolidated financial statements and
\nthe annual report of the Board of Directors
\nprepared in accordance with article 3:32
\nof the Belgian Code on Companies and
\nAssociations and included under the
\n\u2018Corporate Governance\u2019 section for the
\nfinancial year 2023/24, were authorised
\nfor issue by the Board of Directors on
\n7 June 2024, subject to the approval of
\nthe statutory non-consolidated financial
\nstatements by the shareholders during the
\nAnnual General Meeting of Shareholders,
\nwhich will be held on 25 September
\n2024. In accordance with Belgian law, the
\nconsolidated financial statements will be
\npresented for information purposes to the
\nshareholders of Colruyt Group during that
\nsame meeting. The consolidated financial
\nstatements are not subject to changes,
\nunless decisions of the shareholders
\nregarding the statutory non-consolidated
\nfinancial statements impact the
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n1.1. Basis of presentation
\n\nThe consolidated financial statements are
\nexpressed in millions of EUR rounded to one
\ndecimal place. As a result of rounding, the
\ntotals of certain figures in the tables may
\ndiffer from those in the main statements or
\nbetween disclosure notes. The consolidated
\nfinancial statements include comparative
\nfigures from the previous financial year.
\n
\n\n\n\n\n\n\n\n\n\n\n\nThe consolidated financial statements
\ndescribe the financial position as of
\n31 March and are prepared using the
\nhistorical cost method, with the exception
\nof certain line items, including derivative
\nfinancial instruments, financial assets at
\nfair value through other comprehensive
\nincome and financial assets at fair value
\nthrough profit or loss, which are measured
\nat fair value. Net liabilities related to Belgian
\ndefined contribution plans with a legally
\nguaranteed minimum return, which are
\naccounted for as defined benefit plans,
\nare not measured at historical cost either
\nbut are measured using the projected unit
\ncredit method. Colruyt Group has prepared
\nthe consolidated financial statements on
\nthe assumption that it will continue its
\noperations as a going concern, as there are
\nno material uncertainties and there are
\nsufficient resources to continue operations.
\nIn the income statement, the figures for
\nfinancial year 2022/23 were restated in line
\nwith IFRS 5, \u2018Non-current Assets Held for
\nSale and Discontinued Operations\u2019. For more
\ninformation, see note 16. Assets held for sale,
\ndisposal of subsidiaries and discontinued
\noperations.
\n
\n\n\n\n\n\n\n\n\nThe consolidated financial statements are
\nprepared before any distribution of profits
\nof the Company as proposed to the Annual
\nGeneral Meeting of Shareholders.
\nThe significant accounting policies listed
\nbelow have been applied consistently for all
\nthe periods presented in these consolidated
\nfinancial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n1.2. Significant accounting
\nestimates and
\nassumptions
\nPreparing the consolidated financial
\nstatements requires Colruyt Group\u2019s
\nmanagement to make judgements,
\nestimates and assumptions. In most cases,
\nestimates and related assumptions are
\nbased on past experience and various other
\nfactors that are believed to be reasonable
\ngiven the circumstances. Actual results
\nmay differ from these estimates. The
\nestimates and underlying assumptions are
\nassessed and adjusted annually. Revisions to
\naccounting estimates are recognised in the
\nperiod in which the estimate is revised when
\nthe revision affects only that period, or in the
\nperiod of the revision and future period(s)
\nwhen the revision affects both current and
\nfuture period(s).
\nKey sources of estimation uncertainty
\nincurring a risk of material adjustments in
\nthe next financial year are:
\nImpairment of assets
\nEach year, and also whenever there are
\nindications that their net carrying amount
\nmay exceed their recoverable amount,
\ncash-generating units to which goodwill or
\nintangible assets with indefinite useful lives
\nare assigned are tested for impairment. This
\nanalysis requires management to calculate
\nthe recoverable amount. The recoverable
\namount is the higher of the fair value less
\ncosts to sell and the value in use. The value
\nin use is the present value of estimated
\nfuture cash flows using a relevant discount
\nrate (WACC) and terminal growth rate. For
\nmore information on the assumptions used
\nand the sensitivity of the carrying amounts
\nto the assumptions, please see note
\n9. Goodwill.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\nRecognition and measurement of
\ninternally developed intangible
\nassets
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. These future economic
\nbenefits are based on estimates by
\nmanagement and programme managers,
\nwhich are validated and discussed on a
\nregular basis. For more information on the
\ncarrying amount of these programmes, see
\nnote 10. Intangible assets.
\nIncome tax and deferred taxes
\nDeferred tax assets are recognised only to
\nthe extent that it is probable that future
\nprofits will be available against which the
\ntax losses carried forward and any unused
\ntax credits able to be carried forward can
\nbe offset. Colruyt Group sets a time horizon
\nof 5 years for these estimates. The carrying
\namount of deferred tax assets is reviewed
\nat each reporting date, based on estimates
\nof future profits. For more information
\non unrecognised deferred tax assets (or
\nliabilities), see note 17. Deferred tax assets
\nand liabilities.
\nEmployee benefits \u2013
\nIAS 19
\nEach year, the defined contribution plan
\nliabilities and annual costs are determined
\non the basis of actuarial assumptions.
\nDiscount rates and inflation rates are set
\nat group level by management. The other
\nassumptions (such as expected future wage
\nincreases and the chances of employees
\nleaving) are determined at local level.
\nAll employee benefit plans are reviewed
\nannually by independent actuaries. For
\nadditional information regarding the
\nassumptions and the sensitivity of the
\ncarrying amount of the liabilities to the
\nassumptions, see note 24. Non-current
\nliabilities related to employee benefits.
\nKey sources of assumptions in the next
\nfinancial year are:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\nCalculating the present value of
\nlease payments and determining
\nthe lease term of contracts with
\nrenewal options
\nDetermining the lease term requires a
\ncertain degree of assessment. Factors
\nconsidered relate to the probability that
\nearly termination options or renewal options
\nwill be exercised. All facts and circumstances
\nrelevant to assessing the lease terms are
\nconsidered. Lease terms are determined
\nwith the help of the departments with
\nrelevant knowledge thereof. Based on
\npast experience and the fact that it is
\ncommercially important to be present in a
\nlocation for a longer period of time, the lease
\nterm is typically set at 9 years.
\nColruyt Group cannot readily determine
\nthe interest rate implicit in the leases. As
\na result, the Incremental Borrowing Rate
\n(IBR) is used to measure lease liabilities. The
\nIBR is the interest rate that Colruyt Group
\nwould have to pay to borrow over a similar
\nterm, and with a similar security, the funds
\nnecessary to obtain an asset of a similar
\nvalue to the right-of-use asset. Colruyt Group
\nestimates the IBR using observable data
\n(such as market interest rates) and certain
\nentity-specific parameters.
\nConsolidation principles
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\nOn 25 March 2024, Colruyt Group sold part
\nof its shares in Virya Energy, reducing its
\nmajority stake to 30%. Virya Energy was
\nconsidered an associated company in both
\nthe current and previous financial year.
\nBecause Korys Investments NV and Colruyt
\nGroup are related parties, Colruyt Group, in
\nits own judgment, only exercises significant
\ninfluence over Virya Energy NV and not
\njoint control, as Korys Investments NV has
\nthe power to influence decisions at Colruyt
\nGroup level.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n1.3. Statement of compliance
\nColruyt Group\u2019s consolidated financial
\nstatements are prepared in accordance
\nwith the \u2018International Financial Reporting
\nStandards (IFRS)\u2019, as issued by the
\n\u2018International Accounting Standards Board
\n(IASB)\u2019 and adopted by the European Union.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nA. New standards and
\ninterpretations effective in
\n2023/24
\nThe following (amended) standards and
\nimprovements are effective for Colruyt Group
\nas of 1 April 2023. Following the amendment
\nto IAS 1 and IFRS Practice Statement 2, the
\naccounting policies were rewritten, with
\nonly the material policies now included. The
\nother amended standards or improvements
\nhave no significant impact on Colruyt
\nGroup's consolidated financial statements:
\n\u2022 IAS 1 (Amendment), \u2018Presentation of
\nFinancial Statements and IFRS Practice
\nStatement 2: Disclosure of Accounting
\nPolicies'. The amendments provide
\nguidance on the application of materiality
\njudgements to accounting policy
\ndisclosures. The amendments to
\nIAS 1 replace the requirement to disclose
\n\u2018significant\u2019 accounting policies with
\na requirement to disclose \u2018material\u2019
\naccounting policies.
\n\u2022 IAS 8 (Amendment), \u2019Accounting Policies,
\nChanges in Accounting Estimates and Errors
\n- Definition of Accounting Estimates' and
\nIAS 1 (Amendment), 'Presentation of
\nFinancial Statements'.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nDeferred Tax related to Assets and Liabilities
\narising from a Single Transaction'. This
\nchange has no impact as this principle was
\nalready correctly applied.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nInternational Tax Reform - Pillar Two Model
\nRules'. For an explanation of how Colruyt
\nGroup applies this change, see note 17,
\nDeferred tax assets and liabilities.
\n\u2022 IFRS 17 (Publication), \u2018Insurance Contracts\u2019.
\n\u2022 IFRS 17 (Amendment), \u2018Insurance Contracts
\n- Initial Application of IFRS 17 and IFRS 9 \u2013
\nComparative Information\u2019.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\nB. Standards and interpretations
\npublished but not yet
\napplicable in 2023/24
\nColruyt Group did not early adopt the
\nfollowing published (amended) standards,
\ninterpretations and improvements relevant
\nto the group and effective only after
\n31 March 2024. Colruyt Group intends to
\napply these standards when they become
\neffective; none of them, however, has
\nany significant impact on Colruyt Group\u2019s
\nconsolidated financial statements.
\n\u2022 IAS 1 (Amendment), \u2018Presentation of
\nFinancial Statements \u2013 Classification
\nof Liabilities as Current or Non-current\u2019,
\neffective (the 2020 and 2021 amendments)
\n(effective date for Colruyt Group 1 April
\n2024).
\n\u2022 IFRS 16 (Amendment), 'Leases - Lease
\nLiability in a Sale and Leaseback' (effective
\ndate for Colruyt Group 1 April 2024).
\n\u2022 IAS 7 (Amendment), \u2018Statement of Cash
\nFlows\u2019 and IFRS 7 (Amendment), 'Financial
\nInstruments: Disclosures - Supplier Finance
\nArrangements' (effective date for Colruyt
\nGroup 1 April 2024).
\n\u2022 IAS 21 (Amendment), \u2018The Effects of
\nChanges in Foreign Exchange Rates: Lack of
\nexchangeability\u2019 (effective date for Colruyt
\nGroup 1 April 2025).
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n1.4. Consolidation principles
\n\n
\n\n
\n\n
\n\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n
\n\n
\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nB. Transactions eliminated on
\nconsolidation
\nIntragroup balances and transactions,
\nincluding other comprehensive income
\non intragroup transactions, are eliminated
\nwhen preparing the consolidated financial
\nstatements.
\nWhen a subsidiary is sold to a joint venture
\nor associate, Colruyt Group recognises the
\nfull result, not eliminating it in proportion to
\nColruyt Group's interest in the associate or
\njoint venture.
\nColruyt Group recognises changes within the
\nequity of its joint ventures and associates
\nrelated to transactions with their
\nnon-controlling interests as changes in the
\ngroup's consolidated equity.
\n\n
\n\nC. Financial statements of
\nforeign companies in
\nforeign currencies
\nTo consolidate Colruyt Group and each of
\nits subsidiaries, the financial statements of
\nthe individual subsidiaries are translated
\ninto euro, the functional currency of the
\nCompany and the presentation currency of
\nthe group. The translation is performed as
\nfollows:
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\u2022 assets and liabilities, including goodwill
\nand fair value adjustments arising from
\nacquisitions, at the closing exchange
\nrate of the European Central Bank at the
\nreporting date;
\n\u2022 income, expenses and cash flows at the
\naverage exchange rate of the European
\nCentral Bank for the financial year (which
\napproximates the exchange rate at the date
\nof the transaction);
\n\u2022 equity at the historical exchange rate.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n1.5. Other significant
\naccounting policies
\n\n
\n
\n\n
\n\nA. Goodwill
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see note
\n1.2. Significant accounting estimates and
\nassumptions and note 9. Goodwill.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\nB. Intangible assets
\nWith regard to intangible assets, Colruyt
\nGroup distinguishes between internally
\ndeveloped intangible assets, externally
\npurchased software, licences and similar
\nrights, acquired customer lists and intangi-
\nble assets under development. Intangible
\nassets under development (mainly change
\nprogrammes) are reclassified to other
\ncategories when they are available for use.
\n\nResearch and development
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. For the administrative
\nfollow-up of the development costs to be
\ncapitalised, Colruyt Group distinguishes
\nbetween substantial change programmes
\nand IT investments, the so-called group
\nprogrammes, and smaller change
\nprogrammes. For the smaller change
\nprogrammes, a fixed allocation key is used to
\ndetermine the costs to be capitalised.
\nExpenditure related to development
\nactivities whereby the results are used for a
\nplan or design intended for the production
\nof new or substantially improved products
\nor processes are capitalised if the following
\nconditions are met:
\n\u2022 the technical and commercial feasibility
\nof the product or process has been
\ndemonstrated and the product or process
\nwill be commercialised or will be used
\ninternally;
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n\n
\n\n\u2022 the product or process will generate future
\neconomic benefits;
\n\u2022 Colruyt Group has the necessary technical,
\nfinancial and other resources to complete
\nand use or sell the development; and
\n\u2022 the product or process has been carefully
\ndescribed and the expenses can be
\nseparately identified and can be measured
\nreliably.
\n
\n\n\n\n\n\n\n\n\n\n\nAmortisation
\nIntangible assets with a finite useful life are
\nsubject to straight-line amortisation over
\ntheir estimated useful lives. Amortisation of
\nintangible assets only begins when assets
\nare available for intended use.
\nIntangible assets that are not yet ready for
\ntheir intended use and intangible assets
\nwith an indefinite useful life are tested for
\nimpairment at least annually. For internally
\ndeveloped intangible assets, this evaluation
\nis made at least twice a year.
\nThis distinction is expressed in a different
\nuseful life per type of intangible asset:
\n\u2022 internally developed intangible assets: 3, 5,
\n7 or 10 years;
\n\u2022 externally purchased software, licences and
\nsimilar rights: contractually defined period;
\n\u2022 customer lists arising from the acquisition
\nof points of sale: indefinite useful life;
\n\u2022 customer relations: 5 to 20 years;
\n\u2022 other intangible assets: 3 to 5 years.
\nThe amortisation method and useful life
\nare reviewed annually and amended if
\nnecessary.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\nC. Property, plant and equipment
\n\nWith regard to property, plant and
\nequipment, Colruyt Group distinguishes
\nbetween land and buildings, plant,
\nmachinery and equipment, furniture
\nand vehicles, right-of-use-assets under
\nconstruction. Assets under construction
\n(mainly buildings) are reclassified to other
\ncategories when they are available for use.
\n
\n\n\n\n\n\n\n\n\n\n\nProperty, plant and equipment are
\nrecognised at cost less accumulated
\ndepreciation and impairment losses. The
\ncost of self-constructed assets includes
\ndirect labour costs in addition to the direct
\ncost of material and a reasonable proportion
\nof indirect manufacturing costs which are
\nnecessary to bring the asset into its location
\nand state that are required for the asset to
\nfunction in the intended way. Colruyt Group
\ndoes not consider residual value when
\ncalculating depreciation.
\nColruyt Group has opted to recognise capital
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\ngrants as a deduction to the cost of property,
\nplant and equipment. Grants are recognised
\nwhen there is reasonable assurance that the
\ngrants will be received and that the group
\nwill comply with the conditions attached
\nto them. These grants are taken into profit
\nor loss over the useful life of the asset by
\nreducing the depreciation charge.
\n\nDepreciation
\nProperty, plant and equipment are subject
\nto straight-line depreciation in profit or
\nloss based on the estimated useful life
\nof each component. Property, plant and
\nequipment with an indefinite useful life are
\nnot depreciated but tested for impairment
\nannually.
\nThe estimated useful lives are defined as
\nfollows:
\n\u2022 land: indefinite;
\n\u2022 buildings: 20 to 30 years;
\n\u2022 fixtures: 9 to 15 years;
\n\u2022 plant, machinery and equipment, furniture
\nand vehicles: 3 to 20 years;
\n\u2022 IT equipment: 3 to 5 years;
\n\u2022 right-of-use assets: useful life of the asset
\nor, if shorter, the lease term.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nD. Leases
\nFor all leases with a lease term of more
\nthan 12 months, a right-of-use asset and a
\ncorresponding lease liability are recognised
\non the date on which the leased asset is
\nmade available for use.
\nPayments made for short-term leases or
\nleases of low-value assets are recognised in
\nprofit or loss on a straight-line basis over the
\nterm of the lease.
\nA limited number of premises that Colruyt
\nGroup leases are subleased to third parties
\n(the so-called \u2018sublease agreements\u2019). When
\nthe right of use of these assets is not fully
\ntransferred to the sublessee (which is the
\ncase, amongst others, when the rental period
\nof the sublease is significantly shorter than
\nthe one of the head lease), these \u2018sublease
\nagreements\u2019 are classified as operating
\nsublease agreements and the rental income
\nis recognised in profit or loss under \u2018Other
\noperating income\u2019, on a straight-line basis
\nover the lease term.
\nRental income under a financial sublease is
\ntreated in accordance with IFRS 16, whereby
\na lease receivable is recognised in the
\nconsolidated statement of financial position.
\nLease receivables are presented in the
\nconsolidated statement of financial position
\nunder \u2018Other receivables\u2019. Any differences
\n
\n\n\n\n\n\n\n\n\n\n\n\nbetween the right-of-use asset and the lease
\nreceivable are accounted for in profit or loss
\nat initial recognition.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\nE. Financial assets
\nClassification
\nColruyt Group classifies its financial assets at
\ninitial recognition in different categories.
\nThe classification of a financial asset
\ndetermines the measurement of this
\nfinancial asset and whether the income
\nand costs are recognised in profit or loss,
\nor directly in equity. The financial assets are
\nclassified as follows:
\n\u2022 financial assets at amortised cost;
\n\u2022 financial assets at fair value through other
\ncomprehensive income (\u2018FVOCI\u2019);
\nColruyt Group irrevocably chooses to
\nmeasure equity instruments at fair value
\nthrough other comprehensive income.
\nColruyt Group makes this choice for equity
\ninstruments which it has currently no
\nintention to sell in the short term.
\n\u2022 financial assets at fair value through profit
\nor loss (\u2018FVTPL\u2019).
\n\n
\n\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n\n
\n\n
\n\n\n
\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nF. Impairment
\nGoodwill, property, plant and equipment
\nand intangible assets with indefinite useful
\nlives and property, plant and equipment
\nand intangible assets not available for use
\nare tested for impairment at least annually
\n(irrespective of whether indications of
\nimpairment exist or not). For internally
\ndeveloped intangible assets, this review is
\ncompleted at least twice a year.
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see
\nnote 1.2. Significant accounting estimates
\nand assumptions, and note 9. Goodwill.
\nColruyt Group defines a \u2018cash-generating
\nunit\u2019 as the operating unit to which the asset
\ncan unequivocally be allocated. An operating
\nunit can include a branch of the business or
\na business entity.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nG. Inventories
\nInventories are measured at the lower of
\ncost and net realisable value. The cost of
\ninventories is based on the \u2018first in, first out\u2019
\n(FIFO) principle and includes all direct and
\nindirect costs that are required to bring the
\ngoods to their state at the reporting date,
\nless discounts and compensations received
\nfrom suppliers. The indirect costs are made
\nup of distribution costs, i.e. handling costs at
\nthe distribution centre and transport costs,
\nand stowage costs, i.e. the costs for store
\nemployees to fill the shelves with the goods.
\nThese respective costs are updated on a
\nperiodic basis.
\nRebates and incentives that Colruyt
\nGroup receives from its suppliers, mainly
\nfor promotions in stores, joint publicity,
\nintroductions of new products and volume
\nincentives, are included in the inventory
\ncost and are recognised in profit or loss
\nas and when the product is sold, except
\n
\n\n\n\n\n\n\n\n\n\n\n\nwhen it relates to a repayment of specific,
\nadditional and identifiable costs which
\nColruyt Group incurred in order to sell the
\nsupplier\u2019s product. In that case the rebates
\nand incentives are immediately recognised
\nas a decrease of the respective costs
\nincurred. Estimating such supplier rebates is
\npredominantly based on the actual revenue
\nfigures of the related period, but in certain
\ncases requires the use of assumptions and
\nestimations regarding specific purchasing or
\nsales levels.
\n
\n\n\n\n\n\n\n\n\n\n\n\nH. Employee benefit expenses
\nPost-employment benefit expenses
\nThere are different types of post-
\nemployment benefit expenses within Colruyt
\nGroup:
\n\u2022 Defined contribution plans with a legally
\nguaranteed minimum return
\nIn Belgium, the Law regarding
\nsupplementary pensions (\u2018WAP\u2019) requires
\nemployers to guarantee a minimum return
\non defined contribution plans over the
\ncourse of the career. For amounts until
\n31 December 2015, this minimum return
\nwas 3,25% on employer contributions and
\n3,75% on employee contributions. As a
\nresult of a law change in December 2015,
\nthe interest rate to be guaranteed is variable
\nstarting from 1 January 2016, based on
\na mechanism linked to the return of the
\nBelgian OLO bond with a minimum of 1,75%
\nand a maximum of 3,75%.
\nOwing to these legal changes, and also to the
\nfact that a clear position was taken by the
\nregulatory instances during 2016, and given
\nthat reliable estimates can be made for
\nthese retirement benefit plans, the Belgian
\ndefined contribution plans have been
\nconsidered as defined benefit plans since
\nfinancial year 2016/17. They are measured
\nin accordance with IAS 19 based on the
\n\u2018projected unit credit\u2019-method.
\nWe refer to note 24. Non-current liabilities
\nrelated to employee benefit expenses for
\nmore detail on the actuarial assumption
\nused by Colruyt Group.
\n\u2022 Unemployment regime with company
\nsupplement
\nThe possibility to retire early, as it exists
\nwithin Colruyt Group for employees
\nof its Belgian entities, is based on the
\n\u2018Unemployment regime with company
\nsupplement\u2019 applicable in Belgium. The
\nunemployment regime with company
\nsupplement and the conditions regarding
\n
\n\n\n\n\n\n\n\n\n\n\n\nthe required age and performed service
\nperiod are described in general terms in
\ncollective labour agreement No. 17, as
\nestablished by the National Labour Council
\nand in the Royal Decree of 3 May 2007
\nwhich regulates the unemployment regime
\nwith company supplement (Belgian Official
\nGazette 8 June 2007). Other collective labour
\nagreements negotiated by the National
\nLabour Council or within Colruyt Group
\nfor specific entities or industries may be
\napplicable, but have benefits similar to those
\nof collective labour agreement No. 17.
\nThese benefits must be paid if a company
\ndecides to terminate an employee\u2019s
\nemployment before the normal retirement
\ndate. Given that a reasonable expectation
\nis created towards the employees at the
\nmoment of their recruitment or during
\nthe period of service, that they are entitled
\nto join the unemployment regime with
\ncompany supplement before the legal
\nretirement age, these benefits are treated as
\npost-employment benefits (defined benefit
\nplan).
\n\u2022 Other
\nOther post-employment benefits include
\ndeparture benefits as a result of retirement
\nor as a result of the application of the
\n\u2019Unemployment regime with company
\nsupplement\u2019 (Belgian entities) and statutory
\nbenefits (French and Indian entities). These
\nbenefits are also treated as defined benefit
\nplans.
\nThe liabilities arising from these systems
\nand the related costs are determined using
\nthe \u2018projected unit credit\u2019 method, based on
\nactuarial calculations that are executed at
\nthe end of each financial year.
\nA comprehensive adjustment of
\ndemographic parameters based on updated
\npersonnel information is carried out at
\nleast every 3 years. These parameters are
\nused for 3 years for the annual actuarial
\nvaluation. Certain financial parameters,
\nsuch as the discount rate, are adjusted
\nannually. These liabilities, recognised in
\nthe consolidated statement of financial
\nposition, are calculated as the present value
\nof estimated future cash outflows, based on
\na discount rate at the reporting date which
\ncorresponds to the market yield of high
\nquality corporate bonds with a remaining
\nmaturity that approaches the maturity of
\nthese liabilities, decreased with the fair
\nvalue of the plan assets. The liabilities
\nrelated to the unemployment regime with
\ncompany supplement are recognised for
\nthe population of employees for which
\ncan be reliably assumed that it will join
\nthe unemployment regime with company
\nsupplement. The liabilities for the defined
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\ncontribution plans with a legally guaranteed
\nminimum return are recognised for all
\nColruyt Group employees entitled thereto.
\nProfit participation
\nIn accordance with the Law of
\n22 May 2001 concerning employee
\nparticipation in the share capital of entities
\nand the establishment of a profit bonus
\nfor employees, Colruyt Group offers its
\npersonnel based in Belgium a share in the
\nprofits in the form of a profit participation,
\npaid in cash. The profit participation is
\nrecognised in the financial year in which the
\nprofit is realised.
\nDiscounts on share capital increases
\nIn accordance with article 7:204 of the Code
\non Companies and Associations, Colruyt
\nGroup offers a discount on its yearly share
\ncapital increase which is reserved for its
\nemployees. This discount is recognised as an
\nemployee benefit expense in the period of
\nthe share capital increase.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\nI. Financial liabilities
\nFinancial liabilities are classified as follows:
\n\u2022 financial liabilities at amortised cost; and
\n\u2022 financial liabilities at fair value through
\nprofit or loss.
\n\n
\n
\n
\n\nFinancial liabilities at amortised cost
\nFinancial liabilities of Colruyt Group
\nmeasured at amortised cost include
\ninterest-bearing liabilities, trade payables
\nand other liabilities. Financial liabilities
\nare initially measured at fair value, net of
\ntransaction costs. After initial recognition,
\nthese financial liabilities are measured at
\namortised cost using the effective interest
\nmethod, with interest expense recognised
\nusing the effective interest rate.
\n
\n\n\n\nFinancial liabilities at fair value through
\nprofit or loss
\nFinancial liabilities of Colruyt Group at
\nfair value through profit or loss include
\nderivative financial instruments entered
\ninto by Colruyt Group to hedge its exposure
\nto foreign exchange risks arising from its
\noperating activities. Colruyt Group does not
\ncarry out speculative transactions.
\nThese financial liabilities are initially
\nrecognised at fair value including any
\ntransaction costs directly attributable
\nto these financial liabilities. After initial
\nrecognition, these financial liabilities are
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\nmeasured at fair value with fair value
\nchanges through profit or loss.
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n
\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\nK. Revenue
\nWithin Colruyt Group, revenue is broken
\ndown by sales channels and further detailed
\nby type of goods or service, either food or
\nnon-food.
\nRevenue from the sale of goods \u2013
\n\u2018Retail\u2019
\nThe sale of goods in the \u2018Retail\u2019 segment
\nsales channels, at the cash desk or online, is
\nlimited to one single transaction, i.e. the sale
\nof goods at the cash desk or online. There
\nis only one performance obligation within
\nthis context and revenue is recognised when
\ncontrol over the goods is transferred to the
\ncustomer. The transaction price is affected
\nby a number of rebate mechanisms, which
\nare recognised as variable considerations
\nand are included in profit or loss at the time
\nof the sale of the goods. Online sales of food
\nand non-food (also sold through the 'Retail'
\nchannel) are not defined as a separate sales
\nchannel, as the mode of revenue recognition
\nis in line with that used for 'Retail' activities.
\nFor certain products or services, such as
\nphone cards and tickets for amusement
\nparks, Colruyt Group acts as an agent.
\nTherefore, only the commission is included
\nin the revenue.
\nRevenue from the sale of gift cards and
\ngift certificates is recognised when the gift
\ncard or gift certificate is redeemed by the
\ncustomer.
\nThe sale of fuels is limited to one single
\ntransaction that is settled at the pump.
\nRevenue from services directly related to
\nretail sales, such as repair and advisory
\nservices, are not defined as a separate
\nsales channel since they do not represent a
\nsignificant share of revenue.
\nRevenue from the sale of goods \u2013
\n\u2018Wholesale and Foodservice\u2019
\nRevenue from the sale of goods through the
\n\u2018Wholesale and Foodservice\u2019 sales channels
\nis recognised upon delivery to, or pick-up by,
\nthe \u2018Wholesale and Foodservice\u2019 customer.
\nTo determine the transaction price Colruyt
\nGroup uses collaboration arrangements.
\nAny rebates granted to the \u2018Wholesale and
\nFoodservice\u2019 customer are deducted from
\nthe sales price.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\nRevenue from the sale of services \u2013
\n\u2018Other\u2019
\nRevenue from 'Other\u2019 sales channels mainly
\nrelates to revenue from the provision of
\nprinting and documentation management
\nsolutions and training, but does not
\nrepresent a significant share of Colruyt
\nGroup's revenue.
\n
\n\n\n\n\n\n\n\nL. Other operating income
\n\nRental income
\nRental income generated by ordinary leases
\nor by operating subleases are recognised in
\n\u2018Other operating income\u2019 on a straight-line
\nbasis over the term of the lease.
\n
\n\n\n\n\n\n\n\nOther operating income from
\nremuneration received
\nColruyt Group does not consider income
\nfrom renewable energy, services rendered
\nto third parties and income from waste
\nrecycling as part of its ordinary operating
\nactivities. This item relates mainly to
\nincome from the cleaning of transport
\ncontainers and from sales of waste products
\n(mainly plastic and cardboard).
\n\nM. Expenses
\nIncentives from suppliers
\nIncentives from suppliers are recognised net
\nof expenses.
\nIf such incentives are specifically received for
\nthe reimbursement of specific advertising
\nexpenses incurred, the reimbursements
\nare deducted from those specific expenses.
\nIn all other cases the reimbursements are
\nrecognised as a deduction from cost of
\ngoods sold.
\nRental payments
\nPayments made for short-term leases or
\nleases of low-value assets are recognised in
\nprofit or loss on a straight-line basis over the
\nterm of the lease.
\nEmployee benefit expenses
\nCompensatory amounts
\nEmployee benefit expenses are presented
\nfree of compensatory amounts.
\nCompensatory amounts relate mainly to
\nemployee costs capitalised in the context of
\nnon-current assets produced internally by
\nColruyt Group.
\n
\n\n\n\n\n\n\n\n\n
\nN. Income tax expense and
\ndeferred taxes
\nIncome tax for the financial year comprises
\ncurrent and deferred taxes and is presented
\nin accordance with IAS 12, \u2018Income Taxes\u2019.
\nTaxes are presented in profit or loss, except
\nfor taxes that relate to transactions not
\nrecognised in the consolidated income
\nstatement or that relate to a business
\ncombination.
\n\nDeferred taxes are calculated using \u2018the
\nbalance sheet liability method\u2019, providing for
\ntemporary differences between the tax base
\nof the assets and liabilities and the carrying
\namount of assets and liabilities in the
\nconsolidated statement of financial position.
\nA deferred tax asset is recognised only to the
\nextent that it is probable that future profit
\nwill be available against which the tax losses
\ncarried forward and unused tax credits able
\nto be carried forward can be offset. Colruyt
\nGroup sets a time horizon of 5 years for
\nthese estimates.
\nFor an explanation of how Colruyt Group
\napplies the 'Pillar Two' rules, see note 17.
\n\u2018Deferred tax assets and liabilities\u2019.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n2. Segment information
\nColruyt Group reports its operating segments
\nbased on the nature of its activities. In
\naddition to the information on the operating
\nsegments, Colruyt Group also provides
\ngeographical information on the regions in
\nwhich it operates.
\n2.1. Operating segments
\nColruyt Group distinguishes three operating
\nsegments within its activities.
\nSince Colruyt Group refers to its CEO as the
\n'chief operating decision maker' (CODM), the
\noperating segments, taking into account the
\noperating characteristics of each activity, are
\nbased on the information provided to the
\nCEO. Colruyt Group calculates its earnings
\nfrom operating activities (EBIT) at segment
\nlevel and recognises it in accordance with
\ninternational financial reporting standards
\n(IFRS). Assets and liabilities are not reported
\nto the CODM by segment.
\nTwo key business segments have been
\nidentified: \u2018Retail\u2019 and \u2018Wholesale and
\nFoodservice\u2019. The difference between the
\ntwo can be found in differences in markets
\nand business models. The other identifiable
\nsegments do not meet the quantitative
\nthresholds determined by IFRS 8 \u2018Operating
\nsegments\u2019, and were therefore reported
\ntogether under the operating segment
\n\u2018Other activities\u2019. The group support activities
\ncombine various departments and supply
\nservices to the different brands within
\nColruyt Group. These activities include
\nmarketing and communication, IT, human
\nresources and recruitment, finance and
\nother central services. The costs of group
\nsupport activities and the result of their
\ninternal cross-charging are, to the extent
\npossible, allocated to the reported segments.
\nAs the CODM monitored performance and
\nallocated resources including discontinued
\noperations based on the segments Retail,
\nWholesale and Foodservice and Other
\nactivities, the segments are reported in
\nline with previous financial years including
\nthe discontinued operations as part of
\nthe segments 'Retail' (Dreamland NV and
\nDreambaby NV) and 'Other activities' (DATS
\n24 NV). These are eliminated in the column
\n\u2018Eliminations between operating segments &
\nreclassification to discontinued operations\u2019
\nto obtain the consolidated result.
\nRetail
\nStores under Colruyt Group\u2019s own
\nmanagement which directly sell to retail
\ncustomers and bulk consumers. The filling
\nstations in France are also included in this
\nsegment as they are inseparably connected
\nto, and therefore an integral part of, the
\nstores in France.
\nWholesale and Foodservice
\nSupply to wholesalers, commercial
\ncustomers and affiliated independent
\nmerchants.
\nOther activities
\nPrinting and document management and
\nDATS 24 NV (filling stations and renewable
\nenergy) for a period of 2 months up to the
\ndisposal to Virya Energy NV (see note 16.
\nAssets held for sale, disposal of subsidiaries
\nand discontinued operations).
\nThe results of an operating segment contain
\nelements which are directly attributable or
\nwhich are reasonably attributable to the
\noperating segments.
\nThe revenues of each operating segment
\ninclude revenues from sales to external
\ncustomers and revenues from transactions
\nwith other operating segments. More
\ninformation can be found under note
\n3.1. Revenue by cash-generating unit.
\nThe results of the operating segments are
\nevaluated based on operating profit (EBIT).
\nThe financial result and income taxes are
\nmanaged at Colruyt Group level and are not
\nallocated to the operating segments.
\nNon-cash items in the income statement
\nconsist mainly of depreciation and
\namortisation, impairment of non-current
\nassets, provisions and impairment of current
\nassets. The line items \u2018Depreciation and
\namortisation\u2019 and \u2018Impairment of non-current
\nassets\u2019 are the most significant ones and
\nare therefore included in the segment
\ninformation.
\nThe operating segment information and
\nColruyt Group\u2019s consolidated figures can
\nbe reconciled by adding the information
\nin the different operating segments with
\nthe non-allocated elements - including
\ngroup support activities, eliminations
\nwithin Colruyt Group and reclassification to
\ndiscontinued operations.
\nGiven the nature of its activities, Colruyt
\nGroup does not rely on a limited number of
\nmajor customers.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag490": {
"value": "\nColruyt Group NV (hereinafter referred to
\nas the \u2018Company\u2019) is domiciled in Halle,
\nBelgium and is publicly traded on NYSE
\nEuronext Brussels under the code COLR.
\nThe name of the Company was changed
\nfrom Etn. Fr. Colruyt NV to Colruyt Group
\nNV following approval of the Extraordinary
\nGeneral Meeting of 10 October 2023. The
\nconsolidated financial statements for the
\n2023/24 financial year, which closed on
\n31 March 2024, cover the Company, its
\nsubsidiaries and its interests in associates
\nand joint ventures (hereinafter referred to
\ncollectively as \u2018Colruyt Group\u2019).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe consolidated financial statements are
\nexpressed in millions of EUR rounded to one
\ndecimal place. As a result of rounding, the
\ntotals of certain figures in the tables may
\ndiffer from those in the main statements or
\nbetween disclosure notes. The consolidated
\nfinancial statements include comparative
\nfigures from the previous financial year.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag486": {
"value": "Colruyt Group NV",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag487": {
"value": "Belgium",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag488": {
"value": "\nColruyt Group is a family business which,
\nover three generations, has grown into a
\nretail group with a diverse portfolio of food
\nand non-food formats, in Belgium and
\nabroad. Its main activity is the operation of
\nsupermarkets under the brand name \u2018Colruyt
\nLowest Prices\u2019. Colruyt Group operates in
\nthe retail sector and has many different
\nstore formulas, both physical and online,
\neach with its own brand promise, mainly in
\nBelgium, Luxembourg and France, though
\nit is also active on the African continent.
\nColruyt Group also engages in food services
\nand wholesale trade. Finally, certain aspects
\nof technology, IT and communications are
\nhandled by the Colruyt Group itself, as is the
\ncase with the processing and/or packaging
\nof meat, bread, coffee, cheese and wine.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag491": {
"value": "\nThe consolidated financial statements and
\nthe annual report of the Board of Directors
\nprepared in accordance with article 3:32
\nof the Belgian Code on Companies and
\nAssociations and included under the
\n\u2018Corporate Governance\u2019 section for the
\nfinancial year 2023/24, were authorised
\nfor issue by the Board of Directors on
\n7 June 2024, subject to the approval of
\nthe statutory non-consolidated financial
\nstatements by the shareholders during the
\nAnnual General Meeting of Shareholders,
\nwhich will be held on 25 September
\n2024. In accordance with Belgian law, the
\nconsolidated financial statements will be
\npresented for information purposes to the
\nshareholders of Colruyt Group during that
\nsame meeting. The consolidated financial
\nstatements are not subject to changes,
\nunless decisions of the shareholders
\nregarding the statutory non-consolidated
\nfinancial statements impact the
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag492": {
"value": "\n
\n
\n1.1. Basis of presentation
\n\nThe consolidated financial statements are
\nexpressed in millions of EUR rounded to one
\ndecimal place. As a result of rounding, the
\ntotals of certain figures in the tables may
\ndiffer from those in the main statements or
\nbetween disclosure notes. The consolidated
\nfinancial statements include comparative
\nfigures from the previous financial year.
\n
\n\n\n\n\n\n\n\n\n\n\n\nThe consolidated financial statements
\ndescribe the financial position as of
\n31 March and are prepared using the
\nhistorical cost method, with the exception
\nof certain line items, including derivative
\nfinancial instruments, financial assets at
\nfair value through other comprehensive
\nincome and financial assets at fair value
\nthrough profit or loss, which are measured
\nat fair value. Net liabilities related to Belgian
\ndefined contribution plans with a legally
\nguaranteed minimum return, which are
\naccounted for as defined benefit plans,
\nare not measured at historical cost either
\nbut are measured using the projected unit
\ncredit method. Colruyt Group has prepared
\nthe consolidated financial statements on
\nthe assumption that it will continue its
\noperations as a going concern, as there are
\nno material uncertainties and there are
\nsufficient resources to continue operations.
\nIn the income statement, the figures for
\nfinancial year 2022/23 were restated in line
\nwith IFRS 5, \u2018Non-current Assets Held for
\nSale and Discontinued Operations\u2019. For more
\ninformation, see note 16. Assets held for sale,
\ndisposal of subsidiaries and discontinued
\noperations.
\n
\n\n\n\n\n\n\n\n\nThe consolidated financial statements are
\nprepared before any distribution of profits
\nof the Company as proposed to the Annual
\nGeneral Meeting of Shareholders.
\nThe significant accounting policies listed
\nbelow have been applied consistently for all
\nthe periods presented in these consolidated
\nfinancial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag524": {
"value": "\nThe consolidated financial statements
\ndescribe the financial position as of
\n31 March and are prepared using the
\nhistorical cost method, with the exception
\nof certain line items, including derivative
\nfinancial instruments, financial assets at
\nfair value through other comprehensive
\nincome and financial assets at fair value
\nthrough profit or loss, which are measured
\nat fair value. Net liabilities related to Belgian
\ndefined contribution plans with a legally
\nguaranteed minimum return, which are
\naccounted for as defined benefit plans,
\nare not measured at historical cost either
\nbut are measured using the projected unit
\ncredit method. Colruyt Group has prepared
\nthe consolidated financial statements on
\nthe assumption that it will continue its
\noperations as a going concern, as there are
\nno material uncertainties and there are
\nsufficient resources to continue operations.
\nIn the income statement, the figures for
\nfinancial year 2022/23 were restated in line
\nwith IFRS 5, \u2018Non-current Assets Held for
\nSale and Discontinued Operations\u2019. For more
\ninformation, see note 16. Assets held for sale,
\ndisposal of subsidiaries and discontinued
\noperations.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag493": {
"value": "\n1.2. Significant accounting
\nestimates and
\nassumptions
\nPreparing the consolidated financial
\nstatements requires Colruyt Group\u2019s
\nmanagement to make judgements,
\nestimates and assumptions. In most cases,
\nestimates and related assumptions are
\nbased on past experience and various other
\nfactors that are believed to be reasonable
\ngiven the circumstances. Actual results
\nmay differ from these estimates. The
\nestimates and underlying assumptions are
\nassessed and adjusted annually. Revisions to
\naccounting estimates are recognised in the
\nperiod in which the estimate is revised when
\nthe revision affects only that period, or in the
\nperiod of the revision and future period(s)
\nwhen the revision affects both current and
\nfuture period(s).
\nKey sources of estimation uncertainty
\nincurring a risk of material adjustments in
\nthe next financial year are:
\nImpairment of assets
\nEach year, and also whenever there are
\nindications that their net carrying amount
\nmay exceed their recoverable amount,
\ncash-generating units to which goodwill or
\nintangible assets with indefinite useful lives
\nare assigned are tested for impairment. This
\nanalysis requires management to calculate
\nthe recoverable amount. The recoverable
\namount is the higher of the fair value less
\ncosts to sell and the value in use. The value
\nin use is the present value of estimated
\nfuture cash flows using a relevant discount
\nrate (WACC) and terminal growth rate. For
\nmore information on the assumptions used
\nand the sensitivity of the carrying amounts
\nto the assumptions, please see note
\n9. Goodwill.
\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nRecognition and measurement of
\ninternally developed intangible
\nassets
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. These future economic
\nbenefits are based on estimates by
\nmanagement and programme managers,
\nwhich are validated and discussed on a
\nregular basis. For more information on the
\ncarrying amount of these programmes, see
\nnote 10. Intangible assets.
\nIncome tax and deferred taxes
\nDeferred tax assets are recognised only to
\nthe extent that it is probable that future
\nprofits will be available against which the
\ntax losses carried forward and any unused
\ntax credits able to be carried forward can
\nbe offset. Colruyt Group sets a time horizon
\nof 5 years for these estimates. The carrying
\namount of deferred tax assets is reviewed
\nat each reporting date, based on estimates
\nof future profits. For more information
\non unrecognised deferred tax assets (or
\nliabilities), see note 17. Deferred tax assets
\nand liabilities.
\nEmployee benefits \u2013
\nIAS 19
\nEach year, the defined contribution plan
\nliabilities and annual costs are determined
\non the basis of actuarial assumptions.
\nDiscount rates and inflation rates are set
\nat group level by management. The other
\nassumptions (such as expected future wage
\nincreases and the chances of employees
\nleaving) are determined at local level.
\nAll employee benefit plans are reviewed
\nannually by independent actuaries. For
\nadditional information regarding the
\nassumptions and the sensitivity of the
\ncarrying amount of the liabilities to the
\nassumptions, see note 24. Non-current
\nliabilities related to employee benefits.
\nKey sources of assumptions in the next
\nfinancial year are:
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nCalculating the present value of
\nlease payments and determining
\nthe lease term of contracts with
\nrenewal options
\nDetermining the lease term requires a
\ncertain degree of assessment. Factors
\nconsidered relate to the probability that
\nearly termination options or renewal options
\nwill be exercised. All facts and circumstances
\nrelevant to assessing the lease terms are
\nconsidered. Lease terms are determined
\nwith the help of the departments with
\nrelevant knowledge thereof. Based on
\npast experience and the fact that it is
\ncommercially important to be present in a
\nlocation for a longer period of time, the lease
\nterm is typically set at 9 years.
\nColruyt Group cannot readily determine
\nthe interest rate implicit in the leases. As
\na result, the Incremental Borrowing Rate
\n(IBR) is used to measure lease liabilities. The
\nIBR is the interest rate that Colruyt Group
\nwould have to pay to borrow over a similar
\nterm, and with a similar security, the funds
\nnecessary to obtain an asset of a similar
\nvalue to the right-of-use asset. Colruyt Group
\nestimates the IBR using observable data
\n(such as market interest rates) and certain
\nentity-specific parameters.
\nConsolidation principles
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\nOn 25 March 2024, Colruyt Group sold part
\nof its shares in Virya Energy, reducing its
\nmajority stake to 30%. Virya Energy was
\nconsidered an associated company in both
\nthe current and previous financial year.
\nBecause Korys Investments NV and Colruyt
\nGroup are related parties, Colruyt Group, in
\nits own judgment, only exercises significant
\ninfluence over Virya Energy NV and not
\njoint control, as Korys Investments NV has
\nthe power to influence decisions at Colruyt
\nGroup level.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag494": {
"value": "\n1.3. Statement of compliance
\nColruyt Group\u2019s consolidated financial
\nstatements are prepared in accordance
\nwith the \u2018International Financial Reporting
\nStandards (IFRS)\u2019, as issued by the
\n\u2018International Accounting Standards Board
\n(IASB)\u2019 and adopted by the European Union.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag495": {
"value": "\n
\n
\n\nA. New standards and
\ninterpretations effective in
\n2023/24
\nThe following (amended) standards and
\nimprovements are effective for Colruyt Group
\nas of 1 April 2023. Following the amendment
\nto IAS 1 and IFRS Practice Statement 2, the
\naccounting policies were rewritten, with
\nonly the material policies now included. The
\nother amended standards or improvements
\nhave no significant impact on Colruyt
\nGroup's consolidated financial statements:
\n\u2022 IAS 1 (Amendment), \u2018Presentation of
\nFinancial Statements and IFRS Practice
\nStatement 2: Disclosure of Accounting
\nPolicies'. The amendments provide
\nguidance on the application of materiality
\njudgements to accounting policy
\ndisclosures. The amendments to
\nIAS 1 replace the requirement to disclose
\n\u2018significant\u2019 accounting policies with
\na requirement to disclose \u2018material\u2019
\naccounting policies.
\n\u2022 IAS 8 (Amendment), \u2019Accounting Policies,
\nChanges in Accounting Estimates and Errors
\n- Definition of Accounting Estimates' and
\nIAS 1 (Amendment), 'Presentation of
\nFinancial Statements'.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nDeferred Tax related to Assets and Liabilities
\narising from a Single Transaction'. This
\nchange has no impact as this principle was
\nalready correctly applied.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nInternational Tax Reform - Pillar Two Model
\nRules'. For an explanation of how Colruyt
\nGroup applies this change, see note 17,
\nDeferred tax assets and liabilities.
\n\u2022 IFRS 17 (Publication), \u2018Insurance Contracts\u2019.
\n\u2022 IFRS 17 (Amendment), \u2018Insurance Contracts
\n- Initial Application of IFRS 17 and IFRS 9 \u2013
\nComparative Information\u2019.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\nB. Standards and interpretations
\npublished but not yet
\napplicable in 2023/24
\nColruyt Group did not early adopt the
\nfollowing published (amended) standards,
\ninterpretations and improvements relevant
\nto the group and effective only after
\n31 March 2024. Colruyt Group intends to
\napply these standards when they become
\neffective; none of them, however, has
\nany significant impact on Colruyt Group\u2019s
\nconsolidated financial statements.
\n\u2022 IAS 1 (Amendment), \u2018Presentation of
\nFinancial Statements \u2013 Classification
\nof Liabilities as Current or Non-current\u2019,
\neffective (the 2020 and 2021 amendments)
\n(effective date for Colruyt Group 1 April
\n2024).
\n\u2022 IFRS 16 (Amendment), 'Leases - Lease
\nLiability in a Sale and Leaseback' (effective
\ndate for Colruyt Group 1 April 2024).
\n\u2022 IAS 7 (Amendment), \u2018Statement of Cash
\nFlows\u2019 and IFRS 7 (Amendment), 'Financial
\nInstruments: Disclosures - Supplier Finance
\nArrangements' (effective date for Colruyt
\nGroup 1 April 2024).
\n\u2022 IAS 21 (Amendment), \u2018The Effects of
\nChanges in Foreign Exchange Rates: Lack of
\nexchangeability\u2019 (effective date for Colruyt
\nGroup 1 April 2025).
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag496": {
"value": "\nA. New standards and
\ninterpretations effective in
\n2023/24
\nThe following (amended) standards and
\nimprovements are effective for Colruyt Group
\nas of 1 April 2023. Following the amendment
\nto IAS 1 and IFRS Practice Statement 2, the
\naccounting policies were rewritten, with
\nonly the material policies now included. The
\nother amended standards or improvements
\nhave no significant impact on Colruyt
\nGroup's consolidated financial statements:
\n\u2022 IAS 1 (Amendment), \u2018Presentation of
\nFinancial Statements and IFRS Practice
\nStatement 2: Disclosure of Accounting
\nPolicies'. The amendments provide
\nguidance on the application of materiality
\njudgements to accounting policy
\ndisclosures. The amendments to
\nIAS 1 replace the requirement to disclose
\n\u2018significant\u2019 accounting policies with
\na requirement to disclose \u2018material\u2019
\naccounting policies.
\n\u2022 IAS 8 (Amendment), \u2019Accounting Policies,
\nChanges in Accounting Estimates and Errors
\n- Definition of Accounting Estimates' and
\nIAS 1 (Amendment), 'Presentation of
\nFinancial Statements'.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nDeferred Tax related to Assets and Liabilities
\narising from a Single Transaction'. This
\nchange has no impact as this principle was
\nalready correctly applied.
\n\u2022 IAS 12 (Amendment), 'Income Taxes -
\nInternational Tax Reform - Pillar Two Model
\nRules'. For an explanation of how Colruyt
\nGroup applies this change, see note 17,
\nDeferred tax assets and liabilities.
\n\u2022 IFRS 17 (Publication), \u2018Insurance Contracts\u2019.
\n\u2022 IFRS 17 (Amendment), \u2018Insurance Contracts
\n- Initial Application of IFRS 17 and IFRS 9 \u2013
\nComparative Information\u2019.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag497": {
"value": "\n
\n1.4. Consolidation principles
\n\n
\n\n
\n\n
\n\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n
\n\n
\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nB. Transactions eliminated on
\nconsolidation
\nIntragroup balances and transactions,
\nincluding other comprehensive income
\non intragroup transactions, are eliminated
\nwhen preparing the consolidated financial
\nstatements.
\nWhen a subsidiary is sold to a joint venture
\nor associate, Colruyt Group recognises the
\nfull result, not eliminating it in proportion to
\nColruyt Group's interest in the associate or
\njoint venture.
\nColruyt Group recognises changes within the
\nequity of its joint ventures and associates
\nrelated to transactions with their
\nnon-controlling interests as changes in the
\ngroup's consolidated equity.
\n\n
\n\nC. Financial statements of
\nforeign companies in
\nforeign currencies
\nTo consolidate Colruyt Group and each of
\nits subsidiaries, the financial statements of
\nthe individual subsidiaries are translated
\ninto euro, the functional currency of the
\nCompany and the presentation currency of
\nthe group. The translation is performed as
\nfollows:
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\u2022 assets and liabilities, including goodwill
\nand fair value adjustments arising from
\nacquisitions, at the closing exchange
\nrate of the European Central Bank at the
\nreporting date;
\n\u2022 income, expenses and cash flows at the
\naverage exchange rate of the European
\nCentral Bank for the financial year (which
\napproximates the exchange rate at the date
\nof the transaction);
\n\u2022 equity at the historical exchange rate.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag498": {
"value": "\n
\n\n
\n\n
\n\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag499": {
"value": "\n
\n\n
\n\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag500": {
"value": "\n
\n\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag525": {
"value": "\nColruyt Group\u2019s consolidated financial
\nstatements include the financial statements
\nof the Company, its subsidiaries after
\nelimination of intragroup transactions and
\nbalances and Colruyt Group\u2019s interest in
\nassociates and joint ventures.
\nA. Consolidation methods
\nSubsidiaries are those entities over which
\nColruyt Group has control. Joint ventures
\nare those entities in which Colruyt Group
\nhas joint control and where such control
\nis established by an agreement, conferring
\nupon Colruyt Group rights to the net assets
\nof the agreement, but no rights to the assets
\nof the agreement and no liabilities arising
\nfrom debts of the agreement. Associates are
\nthose entities in which Colruyt Group has
\nsignificant influence on the financial and
\noperational policies but which it does not
\ncontrol or jointly control.
\nDetermining whether Colruyt Group
\nhas control, joint control or significant
\ninfluence is based on the specific facts
\nand circumstances. These conclusions can
\ndiffer from judgements purely based on the
\nownership percentage held by Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\nIn most cases, there is no ambiguity in
\ndetermining the consolidation method
\nwithin the group, since Colruyt Group often
\nowns 100% of the shares of its subsidiaries.
\nThe main judgement is in determining the
\nconsolidation method for joint ventures and
\nassociates.
\nJoint ventures and associated companies
\nare recognised using the equity method
\nwhere Colruyt Group recognises its share
\nof the joint venture\u2019s or associate\u2019s result
\nthrough the income statement. When the
\njoint venture or associate has a different
\nclosing period than Colruyt Group, they are
\neither restated to Colruyt Group\u2019s financial
\nyear for reporting purposes to the group, or
\na maximum difference of three months is
\nallowed, e.g. in the case of Virya Energy NV,
\nwhere the result is adjusted for material
\ntransactions between December and March
\nfor reporting purposes to the group.
\nBased on the materiality concept, Colruyt
\nGroup did not include companies of no
\nsignificant size in the consolidation scope.
\nThese are recognised at historical cost and
\ntested annually for impairment. In total,
\nthese non-consolidated companies have
\nan immaterial impact on Colruyt Group's
\nconsolidated financial statements.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag501": {
"value": "\n
\n\nC. Financial statements of
\nforeign companies in
\nforeign currencies
\nTo consolidate Colruyt Group and each of
\nits subsidiaries, the financial statements of
\nthe individual subsidiaries are translated
\ninto euro, the functional currency of the
\nCompany and the presentation currency of
\nthe group. The translation is performed as
\nfollows:
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\u2022 assets and liabilities, including goodwill
\nand fair value adjustments arising from
\nacquisitions, at the closing exchange
\nrate of the European Central Bank at the
\nreporting date;
\n\u2022 income, expenses and cash flows at the
\naverage exchange rate of the European
\nCentral Bank for the financial year (which
\napproximates the exchange rate at the date
\nof the transaction);
\n\u2022 equity at the historical exchange rate.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag502": {
"value": "\nC. Financial statements of
\nforeign companies in
\nforeign currencies
\nTo consolidate Colruyt Group and each of
\nits subsidiaries, the financial statements of
\nthe individual subsidiaries are translated
\ninto euro, the functional currency of the
\nCompany and the presentation currency of
\nthe group. The translation is performed as
\nfollows:
\n
\n\n\n\n\n\n\n\n\n\n\n\u2022 assets and liabilities, including goodwill
\nand fair value adjustments arising from
\nacquisitions, at the closing exchange
\nrate of the European Central Bank at the
\nreporting date;
\n\u2022 income, expenses and cash flows at the
\naverage exchange rate of the European
\nCentral Bank for the financial year (which
\napproximates the exchange rate at the date
\nof the transaction);
\n\u2022 equity at the historical exchange rate.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag503": {
"value": "\n
\n
\n\n
\n\nA. Goodwill
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see note
\n1.2. Significant accounting estimates and
\nassumptions and note 9. Goodwill.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\nB. Intangible assets
\nWith regard to intangible assets, Colruyt
\nGroup distinguishes between internally
\ndeveloped intangible assets, externally
\npurchased software, licences and similar
\nrights, acquired customer lists and intangi-
\nble assets under development. Intangible
\nassets under development (mainly change
\nprogrammes) are reclassified to other
\ncategories when they are available for use.
\n\nResearch and development
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. For the administrative
\nfollow-up of the development costs to be
\ncapitalised, Colruyt Group distinguishes
\nbetween substantial change programmes
\nand IT investments, the so-called group
\nprogrammes, and smaller change
\nprogrammes. For the smaller change
\nprogrammes, a fixed allocation key is used to
\ndetermine the costs to be capitalised.
\nExpenditure related to development
\nactivities whereby the results are used for a
\nplan or design intended for the production
\nof new or substantially improved products
\nor processes are capitalised if the following
\nconditions are met:
\n\u2022 the technical and commercial feasibility
\nof the product or process has been
\ndemonstrated and the product or process
\nwill be commercialised or will be used
\ninternally;
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\u2022 the product or process will generate future
\neconomic benefits;
\n\u2022 Colruyt Group has the necessary technical,
\nfinancial and other resources to complete
\nand use or sell the development; and
\n\u2022 the product or process has been carefully
\ndescribed and the expenses can be
\nseparately identified and can be measured
\nreliably.
\n
\n\n\n\n\n\n\n\n\n\n\nAmortisation
\nIntangible assets with a finite useful life are
\nsubject to straight-line amortisation over
\ntheir estimated useful lives. Amortisation of
\nintangible assets only begins when assets
\nare available for intended use.
\nIntangible assets that are not yet ready for
\ntheir intended use and intangible assets
\nwith an indefinite useful life are tested for
\nimpairment at least annually. For internally
\ndeveloped intangible assets, this evaluation
\nis made at least twice a year.
\nThis distinction is expressed in a different
\nuseful life per type of intangible asset:
\n\u2022 internally developed intangible assets: 3, 5,
\n7 or 10 years;
\n\u2022 externally purchased software, licences and
\nsimilar rights: contractually defined period;
\n\u2022 customer lists arising from the acquisition
\nof points of sale: indefinite useful life;
\n\u2022 customer relations: 5 to 20 years;
\n\u2022 other intangible assets: 3 to 5 years.
\nThe amortisation method and useful life
\nare reviewed annually and amended if
\nnecessary.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag504": {
"value": "\n
\n\nA. Goodwill
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see note
\n1.2. Significant accounting estimates and
\nassumptions and note 9. Goodwill.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag505": {
"value": "\nA. Goodwill
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see note
\n1.2. Significant accounting estimates and
\nassumptions and note 9. Goodwill.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag506": {
"value": "\n
\nB. Intangible assets
\nWith regard to intangible assets, Colruyt
\nGroup distinguishes between internally
\ndeveloped intangible assets, externally
\npurchased software, licences and similar
\nrights, acquired customer lists and intangi-
\nble assets under development. Intangible
\nassets under development (mainly change
\nprogrammes) are reclassified to other
\ncategories when they are available for use.
\n\nResearch and development
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. For the administrative
\nfollow-up of the development costs to be
\ncapitalised, Colruyt Group distinguishes
\nbetween substantial change programmes
\nand IT investments, the so-called group
\nprogrammes, and smaller change
\nprogrammes. For the smaller change
\nprogrammes, a fixed allocation key is used to
\ndetermine the costs to be capitalised.
\nExpenditure related to development
\nactivities whereby the results are used for a
\nplan or design intended for the production
\nof new or substantially improved products
\nor processes are capitalised if the following
\nconditions are met:
\n\u2022 the technical and commercial feasibility
\nof the product or process has been
\ndemonstrated and the product or process
\nwill be commercialised or will be used
\ninternally;
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\u2022 the product or process will generate future
\neconomic benefits;
\n\u2022 Colruyt Group has the necessary technical,
\nfinancial and other resources to complete
\nand use or sell the development; and
\n\u2022 the product or process has been carefully
\ndescribed and the expenses can be
\nseparately identified and can be measured
\nreliably.
\n
\n\n\n\n\n\n\n\n\n\n\nAmortisation
\nIntangible assets with a finite useful life are
\nsubject to straight-line amortisation over
\ntheir estimated useful lives. Amortisation of
\nintangible assets only begins when assets
\nare available for intended use.
\nIntangible assets that are not yet ready for
\ntheir intended use and intangible assets
\nwith an indefinite useful life are tested for
\nimpairment at least annually. For internally
\ndeveloped intangible assets, this evaluation
\nis made at least twice a year.
\nThis distinction is expressed in a different
\nuseful life per type of intangible asset:
\n\u2022 internally developed intangible assets: 3, 5,
\n7 or 10 years;
\n\u2022 externally purchased software, licences and
\nsimilar rights: contractually defined period;
\n\u2022 customer lists arising from the acquisition
\nof points of sale: indefinite useful life;
\n\u2022 customer relations: 5 to 20 years;
\n\u2022 other intangible assets: 3 to 5 years.
\nThe amortisation method and useful life
\nare reviewed annually and amended if
\nnecessary.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag507": {
"value": "\nResearch and development
\nColruyt Group invests in internally developed
\ninnovative change programmes and IT
\ninvestments. An important condition for
\nthe recognition of intangible assets related
\nto this is the future economic benefits of
\nthese programmes. For the administrative
\nfollow-up of the development costs to be
\ncapitalised, Colruyt Group distinguishes
\nbetween substantial change programmes
\nand IT investments, the so-called group
\nprogrammes, and smaller change
\nprogrammes. For the smaller change
\nprogrammes, a fixed allocation key is used to
\ndetermine the costs to be capitalised.
\nExpenditure related to development
\nactivities whereby the results are used for a
\nplan or design intended for the production
\nof new or substantially improved products
\nor processes are capitalised if the following
\nconditions are met:
\n\u2022 the technical and commercial feasibility
\nof the product or process has been
\ndemonstrated and the product or process
\nwill be commercialised or will be used
\ninternally;
\n
\n\n\n\n\n\n\n\n\n\n\n\u2022 the product or process will generate future
\neconomic benefits;
\n\u2022 Colruyt Group has the necessary technical,
\nfinancial and other resources to complete
\nand use or sell the development; and
\n\u2022 the product or process has been carefully
\ndescribed and the expenses can be
\nseparately identified and can be measured
\nreliably.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag508": {
"value": "\n
\nC. Property, plant and equipment
\n\nWith regard to property, plant and
\nequipment, Colruyt Group distinguishes
\nbetween land and buildings, plant,
\nmachinery and equipment, furniture
\nand vehicles, right-of-use-assets under
\nconstruction. Assets under construction
\n(mainly buildings) are reclassified to other
\ncategories when they are available for use.
\n
\n\n\n\n\n\n\n\n\n\n\nProperty, plant and equipment are
\nrecognised at cost less accumulated
\ndepreciation and impairment losses. The
\ncost of self-constructed assets includes
\ndirect labour costs in addition to the direct
\ncost of material and a reasonable proportion
\nof indirect manufacturing costs which are
\nnecessary to bring the asset into its location
\nand state that are required for the asset to
\nfunction in the intended way. Colruyt Group
\ndoes not consider residual value when
\ncalculating depreciation.
\nColruyt Group has opted to recognise capital
\n
\n\n\n\n\n\n\n\n\n\n\n
\ngrants as a deduction to the cost of property,
\nplant and equipment. Grants are recognised
\nwhen there is reasonable assurance that the
\ngrants will be received and that the group
\nwill comply with the conditions attached
\nto them. These grants are taken into profit
\nor loss over the useful life of the asset by
\nreducing the depreciation charge.
\n\nDepreciation
\nProperty, plant and equipment are subject
\nto straight-line depreciation in profit or
\nloss based on the estimated useful life
\nof each component. Property, plant and
\nequipment with an indefinite useful life are
\nnot depreciated but tested for impairment
\nannually.
\nThe estimated useful lives are defined as
\nfollows:
\n\u2022 land: indefinite;
\n\u2022 buildings: 20 to 30 years;
\n\u2022 fixtures: 9 to 15 years;
\n\u2022 plant, machinery and equipment, furniture
\nand vehicles: 3 to 20 years;
\n\u2022 IT equipment: 3 to 5 years;
\n\u2022 right-of-use assets: useful life of the asset
\nor, if shorter, the lease term.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag515": {
"value": "\nWith regard to property, plant and
\nequipment, Colruyt Group distinguishes
\nbetween land and buildings, plant,
\nmachinery and equipment, furniture
\nand vehicles, right-of-use-assets under
\nconstruction. Assets under construction
\n(mainly buildings) are reclassified to other
\ncategories when they are available for use.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForConstructionInProgressExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag509": {
"value": "\nDepreciation
\nProperty, plant and equipment are subject
\nto straight-line depreciation in profit or
\nloss based on the estimated useful life
\nof each component. Property, plant and
\nequipment with an indefinite useful life are
\nnot depreciated but tested for impairment
\nannually.
\nThe estimated useful lives are defined as
\nfollows:
\n\u2022 land: indefinite;
\n\u2022 buildings: 20 to 30 years;
\n\u2022 fixtures: 9 to 15 years;
\n\u2022 plant, machinery and equipment, furniture
\nand vehicles: 3 to 20 years;
\n\u2022 IT equipment: 3 to 5 years;
\n\u2022 right-of-use assets: useful life of the asset
\nor, if shorter, the lease term.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag510": {
"value": "\nD. Leases
\nFor all leases with a lease term of more
\nthan 12 months, a right-of-use asset and a
\ncorresponding lease liability are recognised
\non the date on which the leased asset is
\nmade available for use.
\nPayments made for short-term leases or
\nleases of low-value assets are recognised in
\nprofit or loss on a straight-line basis over the
\nterm of the lease.
\nA limited number of premises that Colruyt
\nGroup leases are subleased to third parties
\n(the so-called \u2018sublease agreements\u2019). When
\nthe right of use of these assets is not fully
\ntransferred to the sublessee (which is the
\ncase, amongst others, when the rental period
\nof the sublease is significantly shorter than
\nthe one of the head lease), these \u2018sublease
\nagreements\u2019 are classified as operating
\nsublease agreements and the rental income
\nis recognised in profit or loss under \u2018Other
\noperating income\u2019, on a straight-line basis
\nover the lease term.
\nRental income under a financial sublease is
\ntreated in accordance with IFRS 16, whereby
\na lease receivable is recognised in the
\nconsolidated statement of financial position.
\nLease receivables are presented in the
\nconsolidated statement of financial position
\nunder \u2018Other receivables\u2019. Any differences
\n
\n\n\n\n\n\n\n\n\n\n\nbetween the right-of-use asset and the lease
\nreceivable are accounted for in profit or loss
\nat initial recognition.
\n
\n\n\n\n\n\n\n\n\n\n\nRental income
\nRental income generated by ordinary leases
\nor by operating subleases are recognised in
\n\u2018Other operating income\u2019 on a straight-line
\nbasis over the term of the lease.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag511": {
"value": "\n
\n\n
\n
\n\nE. Financial assets
\nClassification
\nColruyt Group classifies its financial assets at
\ninitial recognition in different categories.
\nThe classification of a financial asset
\ndetermines the measurement of this
\nfinancial asset and whether the income
\nand costs are recognised in profit or loss,
\nor directly in equity. The financial assets are
\nclassified as follows:
\n\u2022 financial assets at amortised cost;
\n\u2022 financial assets at fair value through other
\ncomprehensive income (\u2018FVOCI\u2019);
\nColruyt Group irrevocably chooses to
\nmeasure equity instruments at fair value
\nthrough other comprehensive income.
\nColruyt Group makes this choice for equity
\ninstruments which it has currently no
\nintention to sell in the short term.
\n\u2022 financial assets at fair value through profit
\nor loss (\u2018FVTPL\u2019).
\n\n
\n\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\n\n
\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\nI. Financial liabilities
\nFinancial liabilities are classified as follows:
\n\u2022 financial liabilities at amortised cost; and
\n\u2022 financial liabilities at fair value through
\nprofit or loss.
\n\n
\n
\n
\n\nFinancial liabilities at amortised cost
\nFinancial liabilities of Colruyt Group
\nmeasured at amortised cost include
\ninterest-bearing liabilities, trade payables
\nand other liabilities. Financial liabilities
\nare initially measured at fair value, net of
\ntransaction costs. After initial recognition,
\nthese financial liabilities are measured at
\namortised cost using the effective interest
\nmethod, with interest expense recognised
\nusing the effective interest rate.
\n
\n\n\n\nFinancial liabilities at fair value through
\nprofit or loss
\nFinancial liabilities of Colruyt Group at
\nfair value through profit or loss include
\nderivative financial instruments entered
\ninto by Colruyt Group to hedge its exposure
\nto foreign exchange risks arising from its
\noperating activities. Colruyt Group does not
\ncarry out speculative transactions.
\nThese financial liabilities are initially
\nrecognised at fair value including any
\ntransaction costs directly attributable
\nto these financial liabilities. After initial
\nrecognition, these financial liabilities are
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n\nmeasured at fair value with fair value
\nchanges through profit or loss.
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag512": {
"value": "\n
\n
\n\nE. Financial assets
\nClassification
\nColruyt Group classifies its financial assets at
\ninitial recognition in different categories.
\nThe classification of a financial asset
\ndetermines the measurement of this
\nfinancial asset and whether the income
\nand costs are recognised in profit or loss,
\nor directly in equity. The financial assets are
\nclassified as follows:
\n\u2022 financial assets at amortised cost;
\n\u2022 financial assets at fair value through other
\ncomprehensive income (\u2018FVOCI\u2019);
\nColruyt Group irrevocably chooses to
\nmeasure equity instruments at fair value
\nthrough other comprehensive income.
\nColruyt Group makes this choice for equity
\ninstruments which it has currently no
\nintention to sell in the short term.
\n\u2022 financial assets at fair value through profit
\nor loss (\u2018FVTPL\u2019).
\n\n
\n\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag526": {
"value": "\nE. Financial assets
\nClassification
\nColruyt Group classifies its financial assets at
\ninitial recognition in different categories.
\nThe classification of a financial asset
\ndetermines the measurement of this
\nfinancial asset and whether the income
\nand costs are recognised in profit or loss,
\nor directly in equity. The financial assets are
\nclassified as follows:
\n\u2022 financial assets at amortised cost;
\n\u2022 financial assets at fair value through other
\ncomprehensive income (\u2018FVOCI\u2019);
\nColruyt Group irrevocably chooses to
\nmeasure equity instruments at fair value
\nthrough other comprehensive income.
\nColruyt Group makes this choice for equity
\ninstruments which it has currently no
\nintention to sell in the short term.
\n\u2022 financial assets at fair value through profit
\nor loss (\u2018FVTPL\u2019).
\n\n
\n\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n
\n\n\n
\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag529": {
"value": "\n
\n\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nF. Impairment
\nGoodwill, property, plant and equipment
\nand intangible assets with indefinite useful
\nlives and property, plant and equipment
\nand intangible assets not available for use
\nare tested for impairment at least annually
\n(irrespective of whether indications of
\nimpairment exist or not). For internally
\ndeveloped intangible assets, this review is
\ncompleted at least twice a year.
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see
\nnote 1.2. Significant accounting estimates
\nand assumptions, and note 9. Goodwill.
\nColruyt Group defines a \u2018cash-generating
\nunit\u2019 as the operating unit to which the asset
\ncan unequivocally be allocated. An operating
\nunit can include a branch of the business or
\na business entity.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag513": {
"value": "\nExpected credit losses
\nFinancial assets are recognised according
\nto the generally applicable accounting
\nprinciples. At the end of each reporting
\nperiod, Colruyt Group assesses whether a
\nprovision for expected credit losses needs
\nto be recognised for financial assets at
\namortised cost.
\nColruyt Group has identified two categories
\nof financial assets to which the requirements
\nof expected credit losses apply: trade
\nreceivables and other receivables. Expected
\ncredit losses are calculated using a model
\nbased on expected losses which represents
\nthe weighted average of credit losses with
\nthe respective default risks as weighting
\nfactors.
\nTo determine the expected credit losses
\nColruyt Group applies the simplified
\napproach based on a provision matrix, and
\nthe general approach, under which credit
\nlosses are determined at the level of the
\nindividual receivable. The choice depends
\non the type of asset and the associated risk
\ncharacteristics.
\nThe simplified approach always applies to
\ntrade receivables. These do not generally
\ncontain a significant financing component.
\nUnder the simplified approach, credit
\nlosses are estimated over the full lifetime of
\nreceivables. The calculation of percentages
\n
\n\n\n\n\n\n\n\n\n\n\nfor historical credit losses is done by
\ncategories of debtors with similar risk
\ncharacteristics. In addition to historical
\ncredit losses, the provision matrix used
\ntakes into account forward-looking and
\nmacroeconomic factors. See note 27.2 \u2018Other
\nrisks\u2019 for macroeconomic factors taken into
\naccount.
\nThe general approach applies to other
\nreceivables, i.e. to a category of receivables
\nof limited materiality, where credit losses
\nare determined at the level of the individual
\nreceivable. See note 27.1.c Credit risk for
\nmore information on how expected credit
\nlosses are calculated at the level of other
\nreceivables.
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag522": {
"value": "\nF. Impairment
\nGoodwill, property, plant and equipment
\nand intangible assets with indefinite useful
\nlives and property, plant and equipment
\nand intangible assets not available for use
\nare tested for impairment at least annually
\n(irrespective of whether indications of
\nimpairment exist or not). For internally
\ndeveloped intangible assets, this review is
\ncompleted at least twice a year.
\nFor company-specific valuation rules relating
\nto goodwill and impairments, if any, see
\nnote 1.2. Significant accounting estimates
\nand assumptions, and note 9. Goodwill.
\nColruyt Group defines a \u2018cash-generating
\nunit\u2019 as the operating unit to which the asset
\ncan unequivocally be allocated. An operating
\nunit can include a branch of the business or
\na business entity.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag514": {
"value": "\nG. Inventories
\nInventories are measured at the lower of
\ncost and net realisable value. The cost of
\ninventories is based on the \u2018first in, first out\u2019
\n(FIFO) principle and includes all direct and
\nindirect costs that are required to bring the
\ngoods to their state at the reporting date,
\nless discounts and compensations received
\nfrom suppliers. The indirect costs are made
\nup of distribution costs, i.e. handling costs at
\nthe distribution centre and transport costs,
\nand stowage costs, i.e. the costs for store
\nemployees to fill the shelves with the goods.
\nThese respective costs are updated on a
\nperiodic basis.
\nRebates and incentives that Colruyt
\nGroup receives from its suppliers, mainly
\nfor promotions in stores, joint publicity,
\nintroductions of new products and volume
\nincentives, are included in the inventory
\ncost and are recognised in profit or loss
\nas and when the product is sold, except
\n
\n\n\n\n\n\n\n\n\n\n\nwhen it relates to a repayment of specific,
\nadditional and identifiable costs which
\nColruyt Group incurred in order to sell the
\nsupplier\u2019s product. In that case the rebates
\nand incentives are immediately recognised
\nas a decrease of the respective costs
\nincurred. Estimating such supplier rebates is
\npredominantly based on the actual revenue
\nfigures of the related period, but in certain
\ncases requires the use of assumptions and
\nestimations regarding specific purchasing or
\nsales levels.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag516": {
"value": "\nH. Employee benefit expenses
\nPost-employment benefit expenses
\nThere are different types of post-
\nemployment benefit expenses within Colruyt
\nGroup:
\n\u2022 Defined contribution plans with a legally
\nguaranteed minimum return
\nIn Belgium, the Law regarding
\nsupplementary pensions (\u2018WAP\u2019) requires
\nemployers to guarantee a minimum return
\non defined contribution plans over the
\ncourse of the career. For amounts until
\n31 December 2015, this minimum return
\nwas 3,25% on employer contributions and
\n3,75% on employee contributions. As a
\nresult of a law change in December 2015,
\nthe interest rate to be guaranteed is variable
\nstarting from 1 January 2016, based on
\na mechanism linked to the return of the
\nBelgian OLO bond with a minimum of 1,75%
\nand a maximum of 3,75%.
\nOwing to these legal changes, and also to the
\nfact that a clear position was taken by the
\nregulatory instances during 2016, and given
\nthat reliable estimates can be made for
\nthese retirement benefit plans, the Belgian
\ndefined contribution plans have been
\nconsidered as defined benefit plans since
\nfinancial year 2016/17. They are measured
\nin accordance with IAS 19 based on the
\n\u2018projected unit credit\u2019-method.
\nWe refer to note 24. Non-current liabilities
\nrelated to employee benefit expenses for
\nmore detail on the actuarial assumption
\nused by Colruyt Group.
\n\u2022 Unemployment regime with company
\nsupplement
\nThe possibility to retire early, as it exists
\nwithin Colruyt Group for employees
\nof its Belgian entities, is based on the
\n\u2018Unemployment regime with company
\nsupplement\u2019 applicable in Belgium. The
\nunemployment regime with company
\nsupplement and the conditions regarding
\n
\n\n\n\n\n\n\n\n\n\n\nthe required age and performed service
\nperiod are described in general terms in
\ncollective labour agreement No. 17, as
\nestablished by the National Labour Council
\nand in the Royal Decree of 3 May 2007
\nwhich regulates the unemployment regime
\nwith company supplement (Belgian Official
\nGazette 8 June 2007). Other collective labour
\nagreements negotiated by the National
\nLabour Council or within Colruyt Group
\nfor specific entities or industries may be
\napplicable, but have benefits similar to those
\nof collective labour agreement No. 17.
\nThese benefits must be paid if a company
\ndecides to terminate an employee\u2019s
\nemployment before the normal retirement
\ndate. Given that a reasonable expectation
\nis created towards the employees at the
\nmoment of their recruitment or during
\nthe period of service, that they are entitled
\nto join the unemployment regime with
\ncompany supplement before the legal
\nretirement age, these benefits are treated as
\npost-employment benefits (defined benefit
\nplan).
\n\u2022 Other
\nOther post-employment benefits include
\ndeparture benefits as a result of retirement
\nor as a result of the application of the
\n\u2019Unemployment regime with company
\nsupplement\u2019 (Belgian entities) and statutory
\nbenefits (French and Indian entities). These
\nbenefits are also treated as defined benefit
\nplans.
\nThe liabilities arising from these systems
\nand the related costs are determined using
\nthe \u2018projected unit credit\u2019 method, based on
\nactuarial calculations that are executed at
\nthe end of each financial year.
\nA comprehensive adjustment of
\ndemographic parameters based on updated
\npersonnel information is carried out at
\nleast every 3 years. These parameters are
\nused for 3 years for the annual actuarial
\nvaluation. Certain financial parameters,
\nsuch as the discount rate, are adjusted
\nannually. These liabilities, recognised in
\nthe consolidated statement of financial
\nposition, are calculated as the present value
\nof estimated future cash outflows, based on
\na discount rate at the reporting date which
\ncorresponds to the market yield of high
\nquality corporate bonds with a remaining
\nmaturity that approaches the maturity of
\nthese liabilities, decreased with the fair
\nvalue of the plan assets. The liabilities
\nrelated to the unemployment regime with
\ncompany supplement are recognised for
\nthe population of employees for which
\ncan be reliably assumed that it will join
\nthe unemployment regime with company
\nsupplement. The liabilities for the defined
\n
\n\n\n\n\n\n\n\n\n\n\ncontribution plans with a legally guaranteed
\nminimum return are recognised for all
\nColruyt Group employees entitled thereto.
\nProfit participation
\nIn accordance with the Law of
\n22 May 2001 concerning employee
\nparticipation in the share capital of entities
\nand the establishment of a profit bonus
\nfor employees, Colruyt Group offers its
\npersonnel based in Belgium a share in the
\nprofits in the form of a profit participation,
\npaid in cash. The profit participation is
\nrecognised in the financial year in which the
\nprofit is realised.
\nDiscounts on share capital increases
\nIn accordance with article 7:204 of the Code
\non Companies and Associations, Colruyt
\nGroup offers a discount on its yearly share
\ncapital increase which is reserved for its
\nemployees. This discount is recognised as an
\nemployee benefit expense in the period of
\nthe share capital increase.
\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag517": {
"value": "\n
\nI. Financial liabilities
\nFinancial liabilities are classified as follows:
\n\u2022 financial liabilities at amortised cost; and
\n\u2022 financial liabilities at fair value through
\nprofit or loss.
\n\n
\n
\n
\n\nFinancial liabilities at amortised cost
\nFinancial liabilities of Colruyt Group
\nmeasured at amortised cost include
\ninterest-bearing liabilities, trade payables
\nand other liabilities. Financial liabilities
\nare initially measured at fair value, net of
\ntransaction costs. After initial recognition,
\nthese financial liabilities are measured at
\namortised cost using the effective interest
\nmethod, with interest expense recognised
\nusing the effective interest rate.
\n
\n\n\n\nFinancial liabilities at fair value through
\nprofit or loss
\nFinancial liabilities of Colruyt Group at
\nfair value through profit or loss include
\nderivative financial instruments entered
\ninto by Colruyt Group to hedge its exposure
\nto foreign exchange risks arising from its
\noperating activities. Colruyt Group does not
\ncarry out speculative transactions.
\nThese financial liabilities are initially
\nrecognised at fair value including any
\ntransaction costs directly attributable
\nto these financial liabilities. After initial
\nrecognition, these financial liabilities are
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nmeasured at fair value with fair value
\nchanges through profit or loss.
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag518": {
"value": "\n
\n
\n
\n\nFinancial liabilities at amortised cost
\nFinancial liabilities of Colruyt Group
\nmeasured at amortised cost include
\ninterest-bearing liabilities, trade payables
\nand other liabilities. Financial liabilities
\nare initially measured at fair value, net of
\ntransaction costs. After initial recognition,
\nthese financial liabilities are measured at
\namortised cost using the effective interest
\nmethod, with interest expense recognised
\nusing the effective interest rate.
\n
\n\n\n\nFinancial liabilities at fair value through
\nprofit or loss
\nFinancial liabilities of Colruyt Group at
\nfair value through profit or loss include
\nderivative financial instruments entered
\ninto by Colruyt Group to hedge its exposure
\nto foreign exchange risks arising from its
\noperating activities. Colruyt Group does not
\ncarry out speculative transactions.
\nThese financial liabilities are initially
\nrecognised at fair value including any
\ntransaction costs directly attributable
\nto these financial liabilities. After initial
\nrecognition, these financial liabilities are
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nmeasured at fair value with fair value
\nchanges through profit or loss.
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag527": {
"value": "\nFinancial liabilities at amortised cost
\nFinancial liabilities of Colruyt Group
\nmeasured at amortised cost include
\ninterest-bearing liabilities, trade payables
\nand other liabilities. Financial liabilities
\nare initially measured at fair value, net of
\ntransaction costs. After initial recognition,
\nthese financial liabilities are measured at
\namortised cost using the effective interest
\nmethod, with interest expense recognised
\nusing the effective interest rate.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag528": {
"value": "\nFinancial liabilities at fair value through
\nprofit or loss
\nFinancial liabilities of Colruyt Group at
\nfair value through profit or loss include
\nderivative financial instruments entered
\ninto by Colruyt Group to hedge its exposure
\nto foreign exchange risks arising from its
\noperating activities. Colruyt Group does not
\ncarry out speculative transactions.
\nThese financial liabilities are initially
\nrecognised at fair value including any
\ntransaction costs directly attributable
\nto these financial liabilities. After initial
\nrecognition, these financial liabilities are
\n
\n\n\nmeasured at fair value with fair value
\nchanges through profit or loss.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag523": {
"value": "\n
\n\n
\n\n
\n\n
\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag519": {
"value": "\n
\n\n
\n\n
\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag520": {
"value": "\n
\n\n
\n\n
\n\nJ. Derivative financial instruments
\nDerivative financial instruments are
\ninitially recognised at fair value. After initial
\nrecognition these derivative financial
\ninstruments are remeasured at fair value at
\nthe end of every reporting period. Derivative
\nfinancial instruments can be subdivided
\ninto cash flow hedges, fair value hedges
\nand hedges of net investments. Colruyt
\nGroup designates its derivative financial
\ninstruments as cash flow hedges.
\nAt the inception of the transaction and
\nupon effective hedging, Colruyt Group
\ndocuments the relationship between
\nthe hedging instrument and the hedged
\ninstrument, as well as the risk management
\nobjectives and strategy for undertaking the
\nhedge. Derivative financial instruments are
\npresented according to their non-current or
\ncurrent nature.
\nThe effective portion of the changes in fair
\nvalue of derivative financial instruments
\ndesignated as cash flow hedges is included
\nas a separate component in equity, under
\n\u2018Cash flow hedge reserves\u2019.
\nThe gain or loss in respect of the ineffective
\nportion or ineffective hedges is immediately
\nrecognised in profit or loss under \u2018Finance
\nincome\u2019 or \u2018Finance costs\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag521": {
"value": "\nK. Revenue
\nWithin Colruyt Group, revenue is broken
\ndown by sales channels and further detailed
\nby type of goods or service, either food or
\nnon-food.
\nRevenue from the sale of goods \u2013
\n\u2018Retail\u2019
\nThe sale of goods in the \u2018Retail\u2019 segment
\nsales channels, at the cash desk or online, is
\nlimited to one single transaction, i.e. the sale
\nof goods at the cash desk or online. There
\nis only one performance obligation within
\nthis context and revenue is recognised when
\ncontrol over the goods is transferred to the
\ncustomer. The transaction price is affected
\nby a number of rebate mechanisms, which
\nare recognised as variable considerations
\nand are included in profit or loss at the time
\nof the sale of the goods. Online sales of food
\nand non-food (also sold through the 'Retail'
\nchannel) are not defined as a separate sales
\nchannel, as the mode of revenue recognition
\nis in line with that used for 'Retail' activities.
\nFor certain products or services, such as
\nphone cards and tickets for amusement
\nparks, Colruyt Group acts as an agent.
\nTherefore, only the commission is included
\nin the revenue.
\nRevenue from the sale of gift cards and
\ngift certificates is recognised when the gift
\ncard or gift certificate is redeemed by the
\ncustomer.
\nThe sale of fuels is limited to one single
\ntransaction that is settled at the pump.
\nRevenue from services directly related to
\nretail sales, such as repair and advisory
\nservices, are not defined as a separate
\nsales channel since they do not represent a
\nsignificant share of revenue.
\nRevenue from the sale of goods \u2013
\n\u2018Wholesale and Foodservice\u2019
\nRevenue from the sale of goods through the
\n\u2018Wholesale and Foodservice\u2019 sales channels
\nis recognised upon delivery to, or pick-up by,
\nthe \u2018Wholesale and Foodservice\u2019 customer.
\nTo determine the transaction price Colruyt
\nGroup uses collaboration arrangements.
\nAny rebates granted to the \u2018Wholesale and
\nFoodservice\u2019 customer are deducted from
\nthe sales price.
\n
\n\n\n\n\n\n\n\n\n\n\nRevenue from the sale of services \u2013
\n\u2018Other\u2019
\nRevenue from 'Other\u2019 sales channels mainly
\nrelates to revenue from the provision of
\nprinting and documentation management
\nsolutions and training, but does not
\nrepresent a significant share of Colruyt
\nGroup's revenue.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag266": {
"value": "\nM. Expenses
\nIncentives from suppliers
\nIncentives from suppliers are recognised net
\nof expenses.
\nIf such incentives are specifically received for
\nthe reimbursement of specific advertising
\nexpenses incurred, the reimbursements
\nare deducted from those specific expenses.
\nIn all other cases the reimbursements are
\nrecognised as a deduction from cost of
\ngoods sold.
\nRental payments
\nPayments made for short-term leases or
\nleases of low-value assets are recognised in
\nprofit or loss on a straight-line basis over the
\nterm of the lease.
\nEmployee benefit expenses
\nCompensatory amounts
\nEmployee benefit expenses are presented
\nfree of compensatory amounts.
\nCompensatory amounts relate mainly to
\nemployee costs capitalised in the context of
\nnon-current assets produced internally by
\nColruyt Group.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag267": {
"value": "\n
\nN. Income tax expense and
\ndeferred taxes
\nIncome tax for the financial year comprises
\ncurrent and deferred taxes and is presented
\nin accordance with IAS 12, \u2018Income Taxes\u2019.
\nTaxes are presented in profit or loss, except
\nfor taxes that relate to transactions not
\nrecognised in the consolidated income
\nstatement or that relate to a business
\ncombination.
\n\nDeferred taxes are calculated using \u2018the
\nbalance sheet liability method\u2019, providing for
\ntemporary differences between the tax base
\nof the assets and liabilities and the carrying
\namount of assets and liabilities in the
\nconsolidated statement of financial position.
\nA deferred tax asset is recognised only to the
\nextent that it is probable that future profit
\nwill be available against which the tax losses
\ncarried forward and unused tax credits able
\nto be carried forward can be offset. Colruyt
\nGroup sets a time horizon of 5 years for
\nthese estimates.
\nFor an explanation of how Colruyt Group
\napplies the 'Pillar Two' rules, see note 17.
\n\u2018Deferred tax assets and liabilities\u2019.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag268": {
"value": "\nDeferred taxes are calculated using \u2018the
\nbalance sheet liability method\u2019, providing for
\ntemporary differences between the tax base
\nof the assets and liabilities and the carrying
\namount of assets and liabilities in the
\nconsolidated statement of financial position.
\nA deferred tax asset is recognised only to the
\nextent that it is probable that future profit
\nwill be available against which the tax losses
\ncarried forward and unused tax credits able
\nto be carried forward can be offset. Colruyt
\nGroup sets a time horizon of 5 years for
\nthese estimates.
\nFor an explanation of how Colruyt Group
\napplies the 'Pillar Two' rules, see note 17.
\n\u2018Deferred tax assets and liabilities\u2019.
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag269": {
"value": "\n
\n\n\n\n2. Segment information
\nColruyt Group reports its operating segments
\nbased on the nature of its activities. In
\naddition to the information on the operating
\nsegments, Colruyt Group also provides
\ngeographical information on the regions in
\nwhich it operates.
\n2.1. Operating segments
\nColruyt Group distinguishes three operating
\nsegments within its activities.
\nSince Colruyt Group refers to its CEO as the
\n'chief operating decision maker' (CODM), the
\noperating segments, taking into account the
\noperating characteristics of each activity, are
\nbased on the information provided to the
\nCEO. Colruyt Group calculates its earnings
\nfrom operating activities (EBIT) at segment
\nlevel and recognises it in accordance with
\ninternational financial reporting standards
\n(IFRS). Assets and liabilities are not reported
\nto the CODM by segment.
\nTwo key business segments have been
\nidentified: \u2018Retail\u2019 and \u2018Wholesale and
\nFoodservice\u2019. The difference between the
\ntwo can be found in differences in markets
\nand business models. The other identifiable
\nsegments do not meet the quantitative
\nthresholds determined by IFRS 8 \u2018Operating
\nsegments\u2019, and were therefore reported
\ntogether under the operating segment
\n\u2018Other activities\u2019. The group support activities
\ncombine various departments and supply
\nservices to the different brands within
\nColruyt Group. These activities include
\nmarketing and communication, IT, human
\nresources and recruitment, finance and
\nother central services. The costs of group
\nsupport activities and the result of their
\ninternal cross-charging are, to the extent
\npossible, allocated to the reported segments.
\nAs the CODM monitored performance and
\nallocated resources including discontinued
\noperations based on the segments Retail,
\nWholesale and Foodservice and Other
\nactivities, the segments are reported in
\nline with previous financial years including
\nthe discontinued operations as part of
\nthe segments 'Retail' (Dreamland NV and
\nDreambaby NV) and 'Other activities' (DATS
\n24 NV). These are eliminated in the column
\n\u2018Eliminations between operating segments &
\nreclassification to discontinued operations\u2019
\nto obtain the consolidated result.
\nRetail
\nStores under Colruyt Group\u2019s own
\nmanagement which directly sell to retail
\ncustomers and bulk consumers. The filling
\nstations in France are also included in this
\nsegment as they are inseparably connected
\nto, and therefore an integral part of, the
\nstores in France.
\nWholesale and Foodservice
\nSupply to wholesalers, commercial
\ncustomers and affiliated independent
\nmerchants.
\nOther activities
\nPrinting and document management and
\nDATS 24 NV (filling stations and renewable
\nenergy) for a period of 2 months up to the
\ndisposal to Virya Energy NV (see note 16.
\nAssets held for sale, disposal of subsidiaries
\nand discontinued operations).
\nThe results of an operating segment contain
\nelements which are directly attributable or
\nwhich are reasonably attributable to the
\noperating segments.
\nThe revenues of each operating segment
\ninclude revenues from sales to external
\ncustomers and revenues from transactions
\nwith other operating segments. More
\ninformation can be found under note
\n3.1. Revenue by cash-generating unit.
\nThe results of the operating segments are
\nevaluated based on operating profit (EBIT).
\nThe financial result and income taxes are
\nmanaged at Colruyt Group level and are not
\nallocated to the operating segments.
\nNon-cash items in the income statement
\nconsist mainly of depreciation and
\namortisation, impairment of non-current
\nassets, provisions and impairment of current
\nassets. The line items \u2018Depreciation and
\namortisation\u2019 and \u2018Impairment of non-current
\nassets\u2019 are the most significant ones and
\nare therefore included in the segment
\ninformation.
\nThe operating segment information and
\nColruyt Group\u2019s consolidated figures can
\nbe reconciled by adding the information
\nin the different operating segments with
\nthe non-allocated elements - including
\ngroup support activities, eliminations
\nwithin Colruyt Group and reclassification to
\ndiscontinued operations.
\nGiven the nature of its activities, Colruyt
\nGroup does not rely on a limited number of
\nmajor customers.
\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \n | \nWholesale and | \n | \nOperating | \n\n\n\n\n\n
\n\n | \nRetail | \nFoodservice | \nOther activities | \nsegments | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24(1) | \n2023/24(2) | \n2023/24 | \n2023/24 | \n\n\n\n\n\n
\n\n| Revenue - external | \n9.560,1 | \n1.385,4 | \n160,2 | \n11.105,6 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n92,6 | \n23,0 | \n5,0 | \n120,6 | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n427,8 | \n44,7 | \n6,0 | \n478,5 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(10,7) | \n- | \n721,5 | \n710,8 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n306,2 | \n16,5 | \n3,7 | \n326,3 | \n\n\n\n\n\n
\n\n| assets(3) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n299,2 | \n29,9 | \n4,1 | \n333,2 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n29,6 | \n0,8 | \n9,0 | \n39,4 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \nEliminations | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nbetween | \n | \n\n\n\n\n\n
\n\n | \n | \n | \noperating | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nsegments & | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nreclassification | \n | \n\n\n\n\n\n
\n\n | \nOperating | \n | \nto discontinued | \n | \n\n\n\n\n\n
\n\n | \nsegments | \nUnallocated | \noperations(4) | \nConsolidated | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2023/24 | \n2023/24 | \n\n\n\n\n\n
\n\n| Revenue - external | \n11.105,6 | \n- | \n(260,9) | \n10.844,7 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n120,6 | \n- | \n(120,6) | \n- | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n478,5 | \n(26,0) | \n17,3 | \n469,9 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n710,8 | \n(1,6) | \n- | \n709,1 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Net financial result | \n- | \n- | \n- | \n(3,0) | \n\n\n\n\n\n
\n\n| Income tax expense | \n- | \n- | \n- | \n(104,4) | \n\n\n\n\n\n
\n\n| Profit for the financial year from continuing operations | \n- | \n- | \n- | \n1.071,6 | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n326,3 | \n107,4 | \n(1,3) | \n432,6 | \n\n\n\n\n\n
\n\n| assets(3) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n333,2 | \n55,4 | \n(1,1) | \n387,5 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n39,4 | \n0,7 | \n(4,4) | \n35,7 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) Financial year 2023/24 includes 15 months of Newpharma's results due to a financial year extension (period January 2023 to March 2024).
\n(2) Includes Degrenne Distribution as of July 2023.
\n(3) Acquisitions of property, plant and equipment and intangible assets does not include acquisitions through business combinations, right-of-use assets and changes in consolidation method.
\n(4) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \n | \nWholesale and | \n | \nOperating | \n\n\n\n\n\n
\n\n | \nRetail | \nFoodservice | \nOther activities | \nsegments | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2022/23(1) | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n
\n\n| Revenue - external | \n8.749,9 | \n1.161,3 | \n908,4 | \n10.819,6 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n72,3 | \n21,6 | \n20,5 | \n114,4 | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n242,7 | \n37,9 | \n26,9 | \n307,5 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(4,9) | \n- | \n3,7 | \n(1,2) | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n335,8 | \n22,9 | \n18,0 | \n376,7 | \n\n\n\n\n\n
\n\n| assets(2) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n293,3 | \n23,1 | \n11,6 | \n328,0 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n32,8 | \n0,1 | \n0,3 | \n33,2 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \nEliminations | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nbetween | \n | \n\n\n\n\n\n
\n\n | \n | \n | \noperating | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nsegments & | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nreclassification | \n | \n\n\n\n\n\n
\n\n | \nOperating | \n | \nto discontinued | \n | \n\n\n\n\n\n
\n\n | \nsegments | \nUnallocated | \noperations(3) | \nConsolidated | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2022/23 | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n
\n\n| Revenue - external | \n10.819,7 | \n- | \n(1.128,8) | \n9.691,0 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n114,4 | \n- | \n(114,4) | \n- | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n307,5 | \n(29,0) | \n2,5 | \n281,0 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(1,2) | \n2,9 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Net financial result | \n | \n | \n | \n(10,6) | \n\n\n\n\n\n
\n\n| Income tax expense | \n | \n | \n | \n(62,2) | \n\n\n\n\n\n
\n\n| Profit for the financial year from continuing operations | \n | \n | \n | \n209,9 | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n376,7 | \n86,3 | \n- | \n463,0 | \n\n\n\n\n\n
\n\n| assets(2) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n328,0 | \n45,4 | \n(10,3) | \n363,2 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n33,2 | \n0,2 | \n(0,5) | \n32,9 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) Newpharma has been fully consolidated since October 2022 and since then has no longer been accounted for as an associate using the equity method. Financial year 2022/23 includes 3 months of
\nNewpharma's results (period October 2022 to December 2022).
\n(2) Acquisitions of property, plant and equipment and intangible assets does not include acquisitions through business combinations, right-of-use assets and changes in consolidation method.
\n(3) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nImpairment mainly relates to intangible assets (amounting to EUR 9,5 million), goodwill (amounting to EUR 11,0 million) and property,
\nplant and equipment (amounting to EUR 20,5 million). This is mainly due to impairment on transformation programmes and some items of
\nproperty, plant and equipment, mainly in the Retail segment.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n2.2. Geographical information
\nAs customers are mostly serviced in their own geographical areas, the geographical information is based on the location of the Company
\nand its subsidiaries. The geographical information represents the contribution in Colruyt Group of the countries in which the entities are
\ndomiciled and contains all of Colruyt Group\u2019s entities which are active in the operating segments, as well as in the group support activities.
\nThe main geographical locations are Belgium (location of the Company and many of its subsidiaries; these are active in all operating
\nsegments and in the group support activities), France (these entities are active in the operating segments 'Retail' and 'Wholesale and
\nFoodservice' and in the group support activities) and other countries. See note 34. List of consolidated entities for the location of entities.
\n\n
\n\n\n | \nBelgium | \nFrance | \nOther | \nTotal | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n2023/24 | \n2022/23(1) | \n2023/24 | \n2022/23(1) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n| Revenue | \n9.802,0 | \n8.833,5 | \n957,6 | \n780,7 | \n85,1 | \n76,8 | \n10.844,7 | \n9.691,0 | \n\n\n\n\n\n
\n\n| Non-current assets(2) | \n3.004,0 | \n2.880,0 | \n332,7 | \n278,3 | \n59,0 | \n40,8 | \n3.395,6 | \n3.199,1 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n(2) Non-current assets consist of property, plant and equipment, intangible assets and other receivables (>1 year).
\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag270": {
"value": "\n\n\n2. Segment information
\nColruyt Group reports its operating segments
\nbased on the nature of its activities. In
\naddition to the information on the operating
\nsegments, Colruyt Group also provides
\ngeographical information on the regions in
\nwhich it operates.
\n2.1. Operating segments
\nColruyt Group distinguishes three operating
\nsegments within its activities.
\nSince Colruyt Group refers to its CEO as the
\n'chief operating decision maker' (CODM), the
\noperating segments, taking into account the
\noperating characteristics of each activity, are
\nbased on the information provided to the
\nCEO. Colruyt Group calculates its earnings
\nfrom operating activities (EBIT) at segment
\nlevel and recognises it in accordance with
\ninternational financial reporting standards
\n(IFRS). Assets and liabilities are not reported
\nto the CODM by segment.
\nTwo key business segments have been
\nidentified: \u2018Retail\u2019 and \u2018Wholesale and
\nFoodservice\u2019. The difference between the
\ntwo can be found in differences in markets
\nand business models. The other identifiable
\nsegments do not meet the quantitative
\nthresholds determined by IFRS 8 \u2018Operating
\nsegments\u2019, and were therefore reported
\ntogether under the operating segment
\n\u2018Other activities\u2019. The group support activities
\ncombine various departments and supply
\nservices to the different brands within
\nColruyt Group. These activities include
\nmarketing and communication, IT, human
\nresources and recruitment, finance and
\nother central services. The costs of group
\nsupport activities and the result of their
\ninternal cross-charging are, to the extent
\npossible, allocated to the reported segments.
\nAs the CODM monitored performance and
\nallocated resources including discontinued
\noperations based on the segments Retail,
\nWholesale and Foodservice and Other
\nactivities, the segments are reported in
\nline with previous financial years including
\nthe discontinued operations as part of
\nthe segments 'Retail' (Dreamland NV and
\nDreambaby NV) and 'Other activities' (DATS
\n24 NV). These are eliminated in the column
\n\u2018Eliminations between operating segments &
\nreclassification to discontinued operations\u2019
\nto obtain the consolidated result.
\nRetail
\nStores under Colruyt Group\u2019s own
\nmanagement which directly sell to retail
\ncustomers and bulk consumers. The filling
\nstations in France are also included in this
\nsegment as they are inseparably connected
\nto, and therefore an integral part of, the
\nstores in France.
\nWholesale and Foodservice
\nSupply to wholesalers, commercial
\ncustomers and affiliated independent
\nmerchants.
\nOther activities
\nPrinting and document management and
\nDATS 24 NV (filling stations and renewable
\nenergy) for a period of 2 months up to the
\ndisposal to Virya Energy NV (see note 16.
\nAssets held for sale, disposal of subsidiaries
\nand discontinued operations).
\nThe results of an operating segment contain
\nelements which are directly attributable or
\nwhich are reasonably attributable to the
\noperating segments.
\nThe revenues of each operating segment
\ninclude revenues from sales to external
\ncustomers and revenues from transactions
\nwith other operating segments. More
\ninformation can be found under note
\n3.1. Revenue by cash-generating unit.
\nThe results of the operating segments are
\nevaluated based on operating profit (EBIT).
\nThe financial result and income taxes are
\nmanaged at Colruyt Group level and are not
\nallocated to the operating segments.
\nNon-cash items in the income statement
\nconsist mainly of depreciation and
\namortisation, impairment of non-current
\nassets, provisions and impairment of current
\nassets. The line items \u2018Depreciation and
\namortisation\u2019 and \u2018Impairment of non-current
\nassets\u2019 are the most significant ones and
\nare therefore included in the segment
\ninformation.
\nThe operating segment information and
\nColruyt Group\u2019s consolidated figures can
\nbe reconciled by adding the information
\nin the different operating segments with
\nthe non-allocated elements - including
\ngroup support activities, eliminations
\nwithin Colruyt Group and reclassification to
\ndiscontinued operations.
\nGiven the nature of its activities, Colruyt
\nGroup does not rely on a limited number of
\nmajor customers.
\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag271": {
"value": "\n\n
\n\n\n | \n | \nWholesale and | \n | \nOperating | \n\n\n\n\n\n
\n\n | \nRetail | \nFoodservice | \nOther activities | \nsegments | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24(1) | \n2023/24(2) | \n2023/24 | \n2023/24 | \n\n\n\n\n\n
\n\n| Revenue - external | \n9.560,1 | \n1.385,4 | \n160,2 | \n11.105,6 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n92,6 | \n23,0 | \n5,0 | \n120,6 | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n427,8 | \n44,7 | \n6,0 | \n478,5 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(10,7) | \n- | \n721,5 | \n710,8 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n306,2 | \n16,5 | \n3,7 | \n326,3 | \n\n\n\n\n\n
\n\n| assets(3) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n299,2 | \n29,9 | \n4,1 | \n333,2 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n29,6 | \n0,8 | \n9,0 | \n39,4 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \nEliminations | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nbetween | \n | \n\n\n\n\n\n
\n\n | \n | \n | \noperating | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nsegments & | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nreclassification | \n | \n\n\n\n\n\n
\n\n | \nOperating | \n | \nto discontinued | \n | \n\n\n\n\n\n
\n\n | \nsegments | \nUnallocated | \noperations(4) | \nConsolidated | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2023/24 | \n2023/24 | \n\n\n\n\n\n
\n\n| Revenue - external | \n11.105,6 | \n- | \n(260,9) | \n10.844,7 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n120,6 | \n- | \n(120,6) | \n- | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n478,5 | \n(26,0) | \n17,3 | \n469,9 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n710,8 | \n(1,6) | \n- | \n709,1 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Net financial result | \n- | \n- | \n- | \n(3,0) | \n\n\n\n\n\n
\n\n| Income tax expense | \n- | \n- | \n- | \n(104,4) | \n\n\n\n\n\n
\n\n| Profit for the financial year from continuing operations | \n- | \n- | \n- | \n1.071,6 | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n326,3 | \n107,4 | \n(1,3) | \n432,6 | \n\n\n\n\n\n
\n\n| assets(3) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n333,2 | \n55,4 | \n(1,1) | \n387,5 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n39,4 | \n0,7 | \n(4,4) | \n35,7 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) Financial year 2023/24 includes 15 months of Newpharma's results due to a financial year extension (period January 2023 to March 2024).
\n(2) Includes Degrenne Distribution as of July 2023.
\n(3) Acquisitions of property, plant and equipment and intangible assets does not include acquisitions through business combinations, right-of-use assets and changes in consolidation method.
\n(4) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \nWholesale and | \n | \nOperating | \n\n\n\n\n\n
\n\n | \nRetail | \nFoodservice | \nOther activities | \nsegments | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2022/23(1) | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n
\n\n| Revenue - external | \n8.749,9 | \n1.161,3 | \n908,4 | \n10.819,6 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n72,3 | \n21,6 | \n20,5 | \n114,4 | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n242,7 | \n37,9 | \n26,9 | \n307,5 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(4,9) | \n- | \n3,7 | \n(1,2) | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n335,8 | \n22,9 | \n18,0 | \n376,7 | \n\n\n\n\n\n
\n\n| assets(2) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n293,3 | \n23,1 | \n11,6 | \n328,0 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n32,8 | \n0,1 | \n0,3 | \n33,2 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n | \n | \n | \nEliminations | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nbetween | \n | \n\n\n\n\n\n
\n\n | \n | \n | \noperating | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nsegments & | \n | \n\n\n\n\n\n
\n\n | \n | \n | \nreclassification | \n | \n\n\n\n\n\n
\n\n | \nOperating | \n | \nto discontinued | \n | \n\n\n\n\n\n
\n\n | \nsegments | \nUnallocated | \noperations(3) | \nConsolidated | \n\n\n\n\n\n
\n\n| (in million EUR) | \n2022/23 | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n
\n\n| Revenue - external | \n10.819,7 | \n- | \n(1.128,8) | \n9.691,0 | \n\n\n\n\n\n
\n\n| Revenue \u2013 internal | \n114,4 | \n- | \n(114,4) | \n- | \n\n\n\n\n\n
\n\n| Operating profit (EBIT) | \n307,5 | \n(29,0) | \n2,5 | \n281,0 | \n\n\n\n\n\n
\n\n| Share in the result of investments accounted for using the equity | \n(1,2) | \n2,9 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| method | \n\n\n\n\n\n
\n\n| Net financial result | \n | \n | \n | \n(10,6) | \n\n\n\n\n\n
\n\n| Income tax expense | \n | \n | \n | \n(62,2) | \n\n\n\n\n\n
\n\n| Profit for the financial year from continuing operations | \n | \n | \n | \n209,9 | \n\n\n\n\n\n
\n\n| Acquisitions of property, plant and equipment and intangible | \n376,7 | \n86,3 | \n- | \n463,0 | \n\n\n\n\n\n
\n\n| assets(2) | \n\n\n\n\n\n
\n\n| Depreciation and amortisation | \n328,0 | \n45,4 | \n(10,3) | \n363,2 | \n\n\n\n\n\n
\n\n| Impairment of non-current assets | \n33,2 | \n0,2 | \n(0,5) | \n32,9 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) Newpharma has been fully consolidated since October 2022 and since then has no longer been accounted for as an associate using the equity method. Financial year 2022/23 includes 3 months of
\nNewpharma's results (period October 2022 to December 2022).
\n(2) Acquisitions of property, plant and equipment and intangible assets does not include acquisitions through business combinations, right-of-use assets and changes in consolidation method.
\n(3) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nImpairment mainly relates to intangible assets (amounting to EUR 9,5 million), goodwill (amounting to EUR 11,0 million) and property,
\nplant and equipment (amounting to EUR 20,5 million). This is mainly due to impairment on transformation programmes and some items of
\nproperty, plant and equipment, mainly in the Retail segment.
\n
\n\n\n\n\n\n\n",
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"concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag279": {
"value": "\n\n
\n\n3. Revenue and gross profit
\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n10.844,8 | \n9.691,0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cost of goods sold | \n(7.614,3) | \n(6.912,3) | \n\n\n\n\n\n\n\n\n\n
\n\n| Gross profit | \n3.230,4 | \n2.778,7 | \n\n\n\n\n\n\n\n\n\n
\n\n| As a % of revenue | \n29,8% | \n28,7% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nRevenue rose by 11,9% to EUR 10,8 billion, mainly because of food inflation, market share gains in Belgium and the full consolidation of
\nNewpharma and Degrenne Distribution. Excluding Newpharma and Degrenne Distribution, revenue increased by 9,0%.
\n3.1. Revenue by cash-generating unit
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| Retail Food(1) | \n8.886,2 | \n8.145,5 | \n\n\n\n\n\n\n\n\n
\n\n| Colruyt Belgium and Luxembourg(2) | \n7.023,2 | \n6.435,7 | \n\n\n\n\n\n\n\n\n
\n\n| Okay, Bio-Planet and Cru | \n1.146,6 | \n1.056,3 | \n\n\n\n\n\n\n\n\n
\n\n| Colruyt France and DATS 24 France | \n716,4 | \n653,5 | \n\n\n\n\n\n\n\n\n
\n\n| Retail Non-food(1)(3) | \n673,8 | \n604,3 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n92,6 | \n72,4 | \n\n\n\n\n\n\n\n\n
\n\n| Retail | \n9.652,6 | \n8.822,2 | \n\n\n\n\n\n\n\n\n
\n\n| Wholesale(4) | \n1.112,2 | \n944,5 | \n\n\n\n\n\n\n\n\n
\n\n| Foodservice | \n273,2 | \n216,8 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n23,0 | \n21,6 | \n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n1.408,3 | \n1.182,9 | \n\n\n\n\n\n\n\n\n
\n\n| DATS 24 Belgium(5) | \n135,3 | \n886,2 | \n\n\n\n\n\n\n\n\n
\n\n| Printing and document management solutions & Other | \n24,5 | \n22,3 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n5,0 | \n20,5 | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n164,9 | \n929,0 | \n\n\n\n\n\n\n\n\n
\n\n| Total operating segments | \n11.226,0 | \n10.934,2 | \n\n\n\n\n\n\n\n\n
\n\n| Eliminations between operating segments | \n(120,6) | \n(114,4) | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to discontinued operations(6) | \n(260,6) | \n(1.128,8) | \n\n\n\n\n\n\n\n\n
\n\n| Consolidated | \n10.844,8 | \n9.691,0 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) The subtotals \u2018Food\u2019 and \u2018Non-food\u2019 within the operating segment \u2018Retail\u2019 are for information purposes only.
\n(2) Including the revenue from the Collect&Go and Bio-Planet webshops realised by Colruyt stores.
\n(3) Including the revenue from Dreamland (up to and including September 2023) and Dreambaby, Bike Republic, The Fashion Society, Jims and Newpharma (as of October 2022).
\n(4) Including the revenue from Degrenne Distribution since July 2023.
\n(5) Including the revenue from DATS 24 Belgium up to and including May 2023.
\n(6) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
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},
"Tag302": {
"value": "\n3. Revenue and gross profit
\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n10.844,8 | \n9.691,0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cost of goods sold | \n(7.614,3) | \n(6.912,3) | \n\n\n\n\n\n\n\n\n\n
\n\n| Gross profit | \n3.230,4 | \n2.778,7 | \n\n\n\n\n\n\n\n\n\n
\n\n| As a % of revenue | \n29,8% | \n28,7% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nRevenue rose by 11,9% to EUR 10,8 billion, mainly because of food inflation, market share gains in Belgium and the full consolidation of
\nNewpharma and Degrenne Distribution. Excluding Newpharma and Degrenne Distribution, revenue increased by 9,0%.
\n3.1. Revenue by cash-generating unit
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| Retail Food(1) | \n8.886,2 | \n8.145,5 | \n\n\n\n\n\n\n\n\n
\n\n| Colruyt Belgium and Luxembourg(2) | \n7.023,2 | \n6.435,7 | \n\n\n\n\n\n\n\n\n
\n\n| Okay, Bio-Planet and Cru | \n1.146,6 | \n1.056,3 | \n\n\n\n\n\n\n\n\n
\n\n| Colruyt France and DATS 24 France | \n716,4 | \n653,5 | \n\n\n\n\n\n\n\n\n
\n\n| Retail Non-food(1)(3) | \n673,8 | \n604,3 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n92,6 | \n72,4 | \n\n\n\n\n\n\n\n\n
\n\n| Retail | \n9.652,6 | \n8.822,2 | \n\n\n\n\n\n\n\n\n
\n\n| Wholesale(4) | \n1.112,2 | \n944,5 | \n\n\n\n\n\n\n\n\n
\n\n| Foodservice | \n273,2 | \n216,8 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n23,0 | \n21,6 | \n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n1.408,3 | \n1.182,9 | \n\n\n\n\n\n\n\n\n
\n\n| DATS 24 Belgium(5) | \n135,3 | \n886,2 | \n\n\n\n\n\n\n\n\n
\n\n| Printing and document management solutions & Other | \n24,5 | \n22,3 | \n\n\n\n\n\n\n\n\n
\n\n| Transactions with other operating segments | \n5,0 | \n20,5 | \n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n164,9 | \n929,0 | \n\n\n\n\n\n\n\n\n
\n\n| Total operating segments | \n11.226,0 | \n10.934,2 | \n\n\n\n\n\n\n\n\n
\n\n| Eliminations between operating segments | \n(120,6) | \n(114,4) | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to discontinued operations(6) | \n(260,6) | \n(1.128,8) | \n\n\n\n\n\n\n\n\n
\n\n| Consolidated | \n10.844,8 | \n9.691,0 | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) The subtotals \u2018Food\u2019 and \u2018Non-food\u2019 within the operating segment \u2018Retail\u2019 are for information purposes only.
\n(2) Including the revenue from the Collect&Go and Bio-Planet webshops realised by Colruyt stores.
\n(3) Including the revenue from Dreamland (up to and including September 2023) and Dreambaby, Bike Republic, The Fashion Society, Jims and Newpharma (as of October 2022).
\n(4) Including the revenue from Degrenne Distribution since July 2023.
\n(5) Including the revenue from DATS 24 Belgium up to and including May 2023.
\n(6) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag280": {
"value": "\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n10.844,8 | \n9.691,0 | \n\n\n\n\n\n\n\n\n\n
\n\n| Cost of goods sold | \n(7.614,3) | \n(6.912,3) | \n\n\n\n\n\n\n\n\n\n
\n\n| Gross profit | \n3.230,4 | \n2.778,7 | \n\n\n\n\n\n\n\n\n\n
\n\n| As a % of revenue | \n29,8% | \n28,7% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag281": {
"value": "\n
\n
\n\n
\n\n4. Other operating income and expenses
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Rental and rental-related income | \n26,2 | \n14,3 | \n\n\n\n\n\n\n\n
\n\n| Gains on disposal of non-current assets | \n8,7 | \n10,0 | \n\n\n\n\n\n\n\n
\n\n| Remuneration received | \n121,7 | \n141,5 | \n\n\n\n\n\n\n\n
\n\n| Other | \n32,1 | \n22,6 | \n\n\n\n\n\n\n\n
\n\n| Total other operating income | \n188,6 | \n188,3 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nRemuneration received includes, amongst others, income from services rendered to third parties and income from waste recycling. This item
\nrelates mainly to income related to the cleaning of transport crates and to sales of waste products (mainly plastic and cardboard).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Operating taxes | \n17,2 | \n9,7 | \n\n\n\n\n\n\n\n
\n\n| Property withholding tax | \n17,7 | \n15,6 | \n\n\n\n\n\n\n\n
\n\n| Losses on disposal of non-current assets | \n1,2 | \n0,7 | \n\n\n\n\n\n\n\n
\n\n| Other | \n16,9 | \n2,6 | \n\n\n\n\n\n\n\n
\n\n| Total other operating expenses | \n52,9 | \n28,6 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag282": {
"value": "\n
\n\n4. Other operating income and expenses
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Rental and rental-related income | \n26,2 | \n14,3 | \n\n\n\n\n\n\n\n
\n\n| Gains on disposal of non-current assets | \n8,7 | \n10,0 | \n\n\n\n\n\n\n\n
\n\n| Remuneration received | \n121,7 | \n141,5 | \n\n\n\n\n\n\n\n
\n\n| Other | \n32,1 | \n22,6 | \n\n\n\n\n\n\n\n
\n\n| Total other operating income | \n188,6 | \n188,3 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nRemuneration received includes, amongst others, income from services rendered to third parties and income from waste recycling. This item
\nrelates mainly to income related to the cleaning of transport crates and to sales of waste products (mainly plastic and cardboard).
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag283": {
"value": "\n4. Other operating income and expenses
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Operating taxes | \n17,2 | \n9,7 | \n\n\n\n\n\n\n\n
\n\n| Property withholding tax | \n17,7 | \n15,6 | \n\n\n\n\n\n\n\n
\n\n| Losses on disposal of non-current assets | \n1,2 | \n0,7 | \n\n\n\n\n\n\n\n
\n\n| Other | \n16,9 | \n2,6 | \n\n\n\n\n\n\n\n
\n\n| Total other operating expenses | \n52,9 | \n28,6 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag284": {
"value": "\n
\n\n5. Services and miscellaneous goods
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Rental and rental-related charges | \n52,5 | \n35,1 | \n\n\n\n\n\n\n\n
\n\n| Maintenance and repairs | \n94,9 | \n85,3 | \n\n\n\n\n\n\n\n
\n\n| Utilities | \n73,3 | \n99,9 | \n\n\n\n\n\n\n\n
\n\n| Logistic expenses | \n197,2 | \n176,6 | \n\n\n\n\n\n\n\n
\n\n| Fees, IT and IT-related expenses | \n215,1 | \n206,5 | \n\n\n\n\n\n\n\n
\n\n| Administration, marketing and other expenses | \n134,0 | \n94,8 | \n\n\n\n\n\n\n\n
\n\n| Impairment of current assets | \n2,5 | \n0,9 | \n\n\n\n\n\n\n\n
\n\n| Total services and miscellaneous goods | \n769,7 | \n699,2 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nRental and rental-related expenses relate mainly to IT licences and to assets with limited individual value.
\nThe increase in administration, marketing and other expenses is mainly due to the full consolidation of Newpharma for 15 months in the
\ncurrent financial year compared to 3 months in the previous financial year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag285": {
"value": "\n5. Services and miscellaneous goods
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Rental and rental-related charges | \n52,5 | \n35,1 | \n\n\n\n\n\n\n\n
\n\n| Maintenance and repairs | \n94,9 | \n85,3 | \n\n\n\n\n\n\n\n
\n\n| Utilities | \n73,3 | \n99,9 | \n\n\n\n\n\n\n\n
\n\n| Logistic expenses | \n197,2 | \n176,6 | \n\n\n\n\n\n\n\n
\n\n| Fees, IT and IT-related expenses | \n215,1 | \n206,5 | \n\n\n\n\n\n\n\n
\n\n| Administration, marketing and other expenses | \n134,0 | \n94,8 | \n\n\n\n\n\n\n\n
\n\n| Impairment of current assets | \n2,5 | \n0,9 | \n\n\n\n\n\n\n\n
\n\n| Total services and miscellaneous goods | \n769,7 | \n699,2 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nRental and rental-related expenses relate mainly to IT licences and to assets with limited individual value.
\nThe increase in administration, marketing and other expenses is mainly due to the full consolidation of Newpharma for 15 months in the
\ncurrent financial year compared to 3 months in the previous financial year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nImpairment on intangible assets amounting to EUR 9,5 million (previous reporting period EUR 22,2 million) was realised, mainly related to the
\ntransformation programmes.
\n
\n\n\n\n\n\n\nAn impairment loss of EUR 20,5 million (EUR 12,0 million in financial year 2022/23) was recognised on property, plant and equipment. This is
\nmainly due to impairments in the Retail segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n",
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"Tag286": {
"value": "\n
\n6. Employee benefit expenses
\n\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Wages and salaries(2) | \n1.283,1 | \n1.239,2 | \n\n\n\n\n\n\n\n
\n\n| Social security contributions | \n259,6 | \n244,6 | \n\n\n\n\n\n\n\n
\n\n| Consultants and interim personnel | \n136,0 | \n118,9 | \n\n\n\n\n\n\n\n
\n\n| Profit-sharing schemes for employees(3) | \n33,5 | \n1,1 | \n\n\n\n\n\n\n\n
\n\n| Contributions to defined contribution plans with a legally guaranteed minimum return | \n14,3 | \n16,0 | \n\n\n\n\n\n\n\n
\n\n| Other post-employment benefits | \n1,3 | \n1,3 | \n\n\n\n\n\n\n\n
\n\n| Discount on capital increase reserved for employees | \n1,6 | \n1,2 | \n\n\n\n\n\n\n\n
\n\n| Other personnel costs | \n77,5 | \n45,3 | \n\n\n\n\n\n\n\n
\n\n| Compensatory amounts | \n(103,5) | \n(105,5) | \n\n\n\n\n\n\n\n
\n\n| Total employee benefit expenses | \n1.703,4 | \n1.562,1 | \n\n\n\n\n\n\n\n
\n\n| Number of employees (FTEs) at reporting date(4) | \n32.103 | \n30.909 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n(2) Of which the Belgian wage bill for financial year 2023/24 amounts to EUR 1.172,1 million (EUR 1.146,7 million for financial year 2022/23).
\n(3) This line item consists of the full cost of the profit-sharing schemes, including the employer social security contributions.
\n(4) At 31/03/2024, there are 32.345 FTE employees, discontinued operations included.
\n
\n\n\n\nCapital increase reserved for employees
\nColruyt Group offers its employees the opportunity to subscribe to an annual capital increase of the parent company Colruyt Group NV.
\nThe discount granted on this capital increase complies with Article 7:204 of the Code on Companies and Associations. During the most recent
\ncapital increase 1.490 employees subscribed to 271.202 shares, corresponding to a capital contribution of EUR 8,8 million. The discount
\ngranted on this transaction was EUR 1,6 million and is accounted for as an employee benefit.
\n\n
\n\n\n | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n
\n\n| Number of shares subscribed | \n271.202 | \n238.500 | \n\n\n\n\n\n\n\n
\n\n| Discount per share (in EUR) | \n5,8 | \n5,2 | \n\n\n\n\n\n\n\n
\n\n| Total discount granted (in million EUR) | \n1,6 | \n1,2 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
Other personnel costs
\nOther personnel costs consist mainly of employee insurance and commuting allowances.
\nCompensatory amounts
\nEmployee benefit expenses are presented free of compensatory amounts. Compensatory amounts relate mainly to employee costs
\ncapitalised in the context of non-current assets produced internally by Colruyt Group.
\nNumber of employees
\nThe number of employees in full-time equivalents (FTE) includes only employees on permanent employment contracts. As a result,
\nthe members of the Board of Directors, interim personnel, consultants and students working under specific student conditions are not
\nincluded in these full-time equivalents.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n24. Non-current liabilities related to employee benefits
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Defined contribution plans with a legally guaranteed minimum return | \n80,9 | \n74,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Benefits related to the \u2018Unemployment regime with company supplement\u2019 | \n4,0 | \n6,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other post-employment benefits | \n7,9 | \n7,1 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n92,7 | \n87,9 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
Colruyt Group offers various types of post-employment benefits. These include retirement benefit plans and other arrangements in respect of
\npost-employment benefits. In accordance with IAS 19 \u2018Employee Benefits\u2019, the post-employment benefits are subdivided into either defined
\ncontribution plans or defined benefit plans.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n24.1. Defined contribution plans with a legally guaranteed minimum return
\nThe amount resulting from the group\u2019s liabilities related to its defined contribution plans with a legally guaranteed minimum return,
\nas recorded in the consolidated statement of financial position, is as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Present value of the gross liabilities under the defined contribution plans with a legally guaranteed minimum return | \n276,7 | \n278,8 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Fair value of plan assets | \n195,7 | \n204,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Deficit/(surplus) of funded plans | \n80,9 | \n74,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liability for employee benefits, of which: | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Portion recognised as non-current liabilities | \n80,9 | \n74,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Portion recognised as non-current assets | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
The evolution in the present value of the gross liabilities under the defined contribution plans with a legally guaranteed minimum return can
\nbe summarised as follows:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n278,8 | \n283,2 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current service cost | \n14,3 | \n16,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest expense | \n10,4 | \n5,2 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Experience adjustments | \n(5,9) | \n17,5 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Change of financial assumptions | \n12,3 | \n(35,5) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Change of demographic assumptions | \n(1,6) | \n- | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Benefit payments from plan assets | \n(28,7) | \n(9,4) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Participant contributions | \n3,2 | \n4,0 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses and taxes paid | \n(2,8) | \n(2,6) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals through the sale of subsidiaries | \n(1,3) | \n - | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to discontinued operations | \n(2,1) | \n - | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n276,7 | \n278,8 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
Experience adjustments also include the effects of wage index adjustments that occurred during the financial year. In financial year 2022/23,
\nthese were higher than expected.
\nPlan assets (EUR 195,7 million) are held with a third-party insurance company and consist of reserves accumulated by employer and
\nemployee contributions. They consist entirely of insured contracts with guaranteed returns.
\nThe evolution of the fair value of the plan assets is as follows:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n204,4 | \n192,6 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Employer contributions | \n20,7 | \n19,5 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest income | \n8,0 | \n3,7 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Return on plan assets | \n(6,5) | \n(3,5) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Benefit payments from plan assets | \n(28,8) | \n(9,4) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Participant contributions | \n3,2 | \n4,1 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Expenses and taxes paid | \n(2,8) | \n(2,6) | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals through the sale of subsidiaries | \n(0,9) | \n- | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to discontinued operations | \n(1,6) | \n- | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n195,7 | \n204,4 | \n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nIn the next financial year, employer contributions of EUR 21,1 million are expected to be made to the defined contribution plans with a legally
\nguaranteed minimum return.
\nThe average term of the liabilities for defined contribution plans with a legally guaranteed minimum return is 17,01 years vs. 16,03 years in
\nthe previous year.
\nThe amounts relative to these defined contribution plans with a legally guaranteed minimum return that are recognised in the consolidated
\nincome statement and in the consolidated statement of comprehensive income can be summarised as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n
\n\n| Total service cost(1) | \n14,3 | \n16,4 | \n\n\n\n\n\n\n
\n\n| Net interest expense(2) | \n2,4 | \n1,5 | \n\n\n\n\n\n\n
\n\n| Components recorded in the income statement | \n16,7 | \n17,9 | \n\n\n\n\n\n\n
\n\n| Experience adjustments | \n(5,9) | \n17,5 | \n\n\n\n\n\n\n
\n\n| Change of financial assumptions | \n12,3 | \n(35,5) | \n\n\n\n\n\n\n
\n\n| Change of demographic assumptions | \n(1,6) | \n- | \n\n\n\n\n\n\n
\n\n| Return on plan assets | \n6,5 | \n3,5 | \n\n\n\n\n\n\n
\n\n| Components recorded in other comprehensive income | \n11,3 | \n(14,5) | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
(1) Included under \u2018Employee benefit expenses\u2019 in the consolidated income statement.
\n(2) Included under \u2018Net financial result\u2019 in the consolidated income statement.
\nThe main actuarial assumptions that were used in the calculation of the liabilities related to the defined contribution plans with a legally
\nguaranteed minimum return can be summarised as follows:
\n\u2022 discount rate: 3,40% vs 3,75% in previous financial year;
\n\u2022 price inflation: 2,20% (same as previous financial year);
\n\u2022 salary inflation: 2,70% (same as previous financial year);
\n\u2022 expected future minimum WAP return: 2,75% vs. 2,80% in previous financial year.
\nApplication of the formula for calculating the WAP return has consistently led to a rate below the minimum rate since 2016. Since January
\n2022, the 10-year OLO rate has increased from 0,29% to 2,85% at 31 March 2024. Based on OLO rates at longer maturities, the minimum legal
\nreturn is estimated to be 2,75%.
\nDescription of the main risks
\nColruyt Group is exposed by its defined benefit plans to a number of risks, of which the most important ones are explained below:
\nVolatility of plan assets - investment risk
\nThe retirement benefit liabilities are calculated using a discount rate determined by prime company returns. In the event the plan assets do
\nnot reach this level of return, the defined benefit liabilities on account of Colruyt Group may increase. Colruyt Group reduces the investment
\nrisk by investing in insurance contracts instead of equity instruments.
\nInterest risk
\nA decrease in returns will increase the retirement benefit liabilities, however this will be partly compensated for by an increase in value of
\nbonds held by the retirement benefit plans.
\nLife expectancy
\nThe retirement benefit liabilities mainly concern benefits that are provided to the participant during his or her lifetime. An increase in life
\nexpectancy will therefore lead to an increase in retirement benefit liabilities.
\nSalary expectancy
\nThe fair value of retirement benefit liabilities is calculated based on the current and estimated future salary of the participants in the
\nretirement benefit plans. As a result, an increase in salary of the participants in the retirement benefit plan will lead to an increase in the
\nretirement benefit liabilities.
\n
\n\n\n\n\n\n\n\n\n\n24.2. Benefits related to \u2018Unemployment regime with company supplement\u2019
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n
\n\n| At 1 April | \n6,4 | \n8,8 | \n\n\n\n\n\n\n
\n\n| Addition(1) | \n0,4 | \n0,5 | \n\n\n\n\n\n\n
\n\n| Use | \n(0,3) | \n(0,5) | \n\n\n\n\n\n\n
\n\n| Net interest expense(2) | \n0,2 | \n0,1 | \n\n\n\n\n\n\n
\n\n| Experience adjustments(3) | \n(0,6) | \n0,1 | \n\n\n\n\n\n\n
\n\n| Change of financial assumptions(3) | \n0,4 | \n(2,6) | \n\n\n\n\n\n\n
\n\n| Change of demographic assumptions(3) | \n(2,4) | \n- | \n\n\n\n\n\n\n
\n\n| At 31 March | \n4,0 | \n6,4 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
(1) Included under \u2018Employee benefit expenses\u2019 in the consolidated income statement.
\n(2) Included under \u2018Net financial result\u2019 in the consolidated income statement.
\n(3) Included in the consolidated statement of comprehensive income.
\nThe possibility to retire early, as it exists within Colruyt Group for employees of its Belgian entities, is based on the \u2018Unemployment regime
\nwith company supplement\u2019 applicable in Belgium. The accounting policies in respect of the liabilities and costs related to this system are
\nincluded under note 1.5. Other significant accounting policies.
\nColruyt Group regularly reviews the long-term assumptions in respect of these liabilities. For this financial year the following assumptions
\nwere used:
\n\u2022 discount rate: 3,40% vs. 3,75% in previous financial year;
\n\u2022 salary inflation: 2,70% (same as previous financial year).
\nThe weighted average term of the liabilities for benefits under the \u2018Unemployment regime with company supplement\u2019 is 14,00 years,
\nas compared to 13,86 years in the previous year.
\n
\n\n\n\n\n\n\n\n\n\n24.3. Other post-employment benefits
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n
\n\n| At 1 April | \n7,1 | \n7,8 | \n\n\n\n\n\n\n
\n\n| Addition(1) | \n0,8 | \n0,8 | \n\n\n\n\n\n\n
\n\n| Use | \n(0,7) | \n(0,6) | \n\n\n\n\n\n\n
\n\n| Net interest expense(2) | \n0,3 | \n0,1 | \n\n\n\n\n\n\n
\n\n| Experience adjustments(3) | \n0,3 | \n0,3 | \n\n\n\n\n\n\n
\n\n| Change of financial assumptions(3) | \n- | \n(1,3) | \n\n\n\n\n\n\n
\n\n| Change of demographic assumptions(3) | \n(0,3) | \n- | \n\n\n\n\n\n\n
\n\n| Acquisitions through business combinations | \n0,4 | \n- | \n\n\n\n\n\n\n
\n\n| At 31 March | \n7,9 | \n7,1 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
(1) Included under \u2018Employee benefit expenses\u2019 in the consolidated income statement.
\n(2) Included under \u2018Net financial result\u2019 in the consolidated income statement.
\n(3) Included in the consolidated statement of comprehensive income.
\nOther post-employment benefits payable at retirement consist of long-service benefits (Belgian entities) and statutory benefits (French and
\nIndian entities).
\nFor the long-service benefits (Belgian entities), Colruyt Group uses the following parameters:
\n\u2022 discount rate: 3,40% vs 3,75% in previous financial year;
\n\u2022 salary inflation: 2,70% (same as previous financial year).
\nFor the statutory benefits, the following parameters are used:
\n
\nFrench entities:
\n\u2022 discount rate: 3,40% vs 3,75% in previous financial year;
\n\u2022 salary inflation: 2,00% (same as previous financial year).
\nIndian entities:
\n\u2022 discount rate: 7,20% vs 7,40% in previous financial year;
\n\u2022 salary inflation: 10,00% (same as previous financial year).
\nChanges to the main assumptions impact the group\u2019s main employee benefits-related liabilities as follows:
\n\n
\n\n\n | \nDefined contribution | \nBenefits related to | \n | \n | \nStatutory benefits | \n\n\n\n\n
\n\n | \nplans with a legally | \nthe \u2018Unemployment | \nLong-service benefits | \n(French and Indian | \n\n\n\n\n
\n\n | \nguaranteed minimum | \nregime with company | \n(Belgian entities) | \nentities) | \n\n\n\n\n
\n\n | \nreturn | \nsupplement\u2019 | \n | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Base scenario | \n81,6 | \n74,4 | \n4,0 | \n6,4 | \n3,2 | \n3,2 | \n4,6 | \n3,9 | \n\n\n\n\n
\n\n| Discount rate + 0,5% | \n69,1 | \n65,4 | \n3,7 | \n6,0 | \n3,1 | \n3,0 | \n4,5 | \n3,8 | \n\n\n\n\n
\n\n| Discount rate - 0,5% | \n96,4 | \n89,2 | \n4,3 | \n6,8 | \n3,4 | \n3,4 | \n4,8 | \n4,0 | \n\n\n\n\n
\n\n| Salary inflation + 0,5% | \n87,8 | \n82,3 | \n4,6 | \n7,2 | \n3,2 | \n3,4 | \n5,0 | \n4,2 | \n\n\n\n\n
\n\n| Salary inflation - 0,5% | \n75,8 | \n66,6 | \n3,6 | \n5,9 | \n3,2 | \n3,0 | \n4,3 | \n3,6 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The above are purely hypothetical changes in individual assumptions, with all other assumptions held constant: economic factors and their
\nchanges will often affect multiple assumptions simultaneously, and the impact of changes in assumptions is not linear. As a result,
\nthe information above does not necessarily provide a reasonable reflection of future results.
\n
\n\n\n\n\n\n\n\n\n",
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\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n
\n\n| Wages and salaries(2) | \n1.283,1 | \n1.239,2 | \n\n\n\n\n\n\n\n
\n\n| Social security contributions | \n259,6 | \n244,6 | \n\n\n\n\n\n\n\n
\n\n| Consultants and interim personnel | \n136,0 | \n118,9 | \n\n\n\n\n\n\n\n
\n\n| Profit-sharing schemes for employees(3) | \n33,5 | \n1,1 | \n\n\n\n\n\n\n\n
\n\n| Contributions to defined contribution plans with a legally guaranteed minimum return | \n14,3 | \n16,0 | \n\n\n\n\n\n\n\n
\n\n| Other post-employment benefits | \n1,3 | \n1,3 | \n\n\n\n\n\n\n\n
\n\n| Discount on capital increase reserved for employees | \n1,6 | \n1,2 | \n\n\n\n\n\n\n\n
\n\n| Other personnel costs | \n77,5 | \n45,3 | \n\n\n\n\n\n\n\n
\n\n| Compensatory amounts | \n(103,5) | \n(105,5) | \n\n\n\n\n\n\n\n
\n\n| Total employee benefit expenses | \n1.703,4 | \n1.562,1 | \n\n\n\n\n\n\n\n
\n\n| Number of employees (FTEs) at reporting date(4) | \n32.103 | \n30.909 | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n(2) Of which the Belgian wage bill for financial year 2023/24 amounts to EUR 1.172,1 million (EUR 1.146,7 million for financial year 2022/23).
\n(3) This line item consists of the full cost of the profit-sharing schemes, including the employer social security contributions.
\n(4) At 31/03/2024, there are 32.345 FTE employees, discontinued operations included.
\n
\n\n\n",
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\n\n
\n
\n
\n\n
\n\n
\n\n
\n\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
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\n\n
\n\n
\n\n
\n\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"Tag290": {
"value": "\n
\n\n
\n\n
\n\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
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"Tag291": {
"value": "\n
\n\n
\n\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"Tag292": {
"value": "\n
\n\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag293": {
"value": "\n7. Net financial result
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest income on customer and other loans | \n2,5 | \n2,1 | \n\n\n\n\n\n
\n\n| Dividends received | \n0,6 | \n4,1 | \n\n\n\n\n\n
\n\n| Interest income on short-term bank deposits | \n11,7 | \n1,1 | \n\n\n\n\n\n
\n\n| Interest income on fixed-income securities and compound instruments at fair value through profit or loss | \n0,2 | \n0,4 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n14,0 | \n1,7 | \n\n\n\n\n\n
\n\n| Gains on disposal of financial assets | \n2,9 | \n0,2 | \n\n\n\n\n\n
\n\n| Adjustments for the time value of assets | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Exchange gains | \n0,4 | \n0,3 | \n\n\n\n\n\n
\n\n| Other | \n0,5 | \n0,7 | \n\n\n\n\n\n
\n\n| Finance income | \n33,2 | \n11,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n
\n\n\n| Interest expense on current and non-current loans | \n19,6 | \n11,9 | \n\n\n\n\n\n
\n\n| Fair value adjustments to financial assets and liabilities at fair value through profit or loss | \n3,8 | \n1,9 | \n\n\n\n\n\n
\n\n| Losses on disposal of financial assets | \n0,8 | \n0,9 | \n\n\n\n\n\n
\n\n| Adjustment for the time value of liabilities | \n9,2 | \n5,4 | \n\n\n\n\n\n
\n\n| Exchange losses | \n0,4 | \n0,4 | \n\n\n\n\n\n
\n\n| Other | \n2,3 | \n1,0 | \n\n\n\n\n\n
\n\n| Finance costs | \n36,2 | \n21,5 | \n\n\n\n\n\n
\n\n| Net financial result | \n(3,0) | \n(10,6) | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n
\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag289": {
"value": "\n8. Income tax expense
\n8.1. Income taxes recognised in profit or loss
\n8.2. Tax impacts recognised in other comprehensive income
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n
\n\n| A) Effective tax rate | \n | \n | \n\n\n\n\n\n\n
\n\n| Profit before tax (excluding share in the result of investments accounted for using the equity method) | \n466,8 | \n270,5 | \n\n\n\n\n\n\n
\n\n| Income tax expense | \n104,3 | \n62,2 | \n\n\n\n\n\n\n
\n\n| Effective tax rate(2) | \n22,3% | \n23,0% | \n\n\n\n\n\n\n
\n\n| B) Reconciliation between the effective tax rate and the applicable tax rate(3) | \n24,6% | \n24,4% | \n\n\n\n\n\n\n
\n\n| Profit before tax (excluding share in the result of investments accounted for using the equity method) | \n466,8 | \n270,5 | \n\n\n\n\n\n\n
\n\n| Income tax expense (based on applicable tax rate) | \n114,9 | \n66,1 | \n\n\n\n\n\n\n
\n\n| Non-taxable income/non tax-deductible expenses | \n10,5 | \n5,5 | \n\n\n\n\n\n\n
\n\n| Permanent differences | \n1,1 | \n0,3 | \n\n\n\n\n\n\n
\n\n| Impact of tax deductions | \n(21,2) | \n(9,7) | \n\n\n\n\n\n\n
\n\n| Other | \n(1,0) | \n- | \n\n\n\n\n\n\n
\n\n| Income tax expense | \n104,3 | \n62,2 | \n\n\n\n\n\n\n
\n\n| Effective tax rate | \n22,3% | \n23,0% | \n\n\n\n\n\n\n
\n\n| C) Income tax expense recognised in profit or loss | \n | \n | \n\n\n\n\n\n\n
\n\n| Current year taxes | \n115,9 | \n76,8 | \n\n\n\n\n\n\n
\n\n| Deferred taxes | \n(6,6) | \n(11,2) | \n\n\n\n\n\n\n
\n\n| Adjustments relating to prior years | \n(5,0) | \n(3,3) | \n\n\n\n\n\n\n
\n\n| Total income tax expense | \n104,3 | \n62,3 | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\n(2) Includes the effects of, amongst others, the dividends-received deduction, the deduction for compensatory losses, the deduction for innovation and the increased deduction for investment.
\n(3) The applicable tax rate is the weighted average tax rate for the Company and all its consolidated subsidiaries in different jurisdictions.
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n
\n\n| Tax impact on revaluation of liabilities related to long-term post-employment benefits | \n1,7 | \n(4,2) | \n\n\n\n\n\n\n
\n\n| Tax impact on cash flow hedge reserves | \n0,6 | \n0,9 | \n\n\n\n\n\n\n
\n\n| Total tax impacts recognised in other comprehensive income | \n2,2 | \n(3,3) | \n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
Certain tax effects have not been recognised in the income statement, but are included in the statement of comprehensive income for the
\nfinancial year.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n17. Deferred tax assets and liabilities
\nDeferred tax assets and liabilities can be detailed as follows:
\n17.1. Net carrying amount
\n(in million EUR)
\n\n
\n\n\n | \nAssets | \nLiabilities | \nBalance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n8,7 | \n9,6 | \n(16,8) | \n(0,1) | \n(8,1) | \n9,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n1,7 | \n1,9 | \n(133,1) | \n(140,7) | \n(131,4) | \n(138,8) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inventories | \n0,3 | \n- | \n(0,5) | \n(0,5) | \n(0,3) | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Receivables | \n6,1 | \n3,3 | \n(10,9) | \n(6,7) | \n(4,8) | \n(3,4) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities related to employee benefits | \n21,8 | \n12,0 | \n(12,5) | \n- | \n9,3 | \n12,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other provisions | \n1,6 | \n1,1 | \n(11,3) | \n(12,0) | \n(9,7) | \n(10,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other liabilities | \n85,6 | \n77,5 | \n(37,7) | \n(25,3) | \n47,9 | \n52,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax loss carry-forwards, deductible items and reclaimable | \n100,4 | \n73,0 | \n- | \n- | \n100,4 | \n73,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| tax paid | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross deferred tax assets/(liabilities) | \n226,2 | \n178,4 | \n(222,9) | \n(185,3) | \n3,3 | \n(6,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Unrecognised tax assets/liabilities | \n(117,3) | \n(87,6) | \n37,7 | \n26,4 | \n(79,6) | \n(61,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Offsetting tax assets/liabilities | \n(92,6) | \n(72,7) | \n92,6 | \n72,7 | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net deferred tax assets/(liabilities) | \n16,3 | \n18,1 | \n(92,6) | \n(86,2) | \n(76,3) | \n(68,1) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
On 31 March 2024, Colruyt Group had unrecognised deferred tax assets and liabilities amounting to EUR 79,6 million (EUR 61,2 million on
\n31 March 2023). These temporary differences, tax losses and unused tax assets carried forward total EUR 318,6 million (EUR 244,8 million for
\nthe 2022/23 financial year). The amount of EUR 318,6 million can be broken down as follows: Belgium EUR 99,1 million, France
\nEUR 84,4 million and Luxembourg EUR 135,1 million. This amount mainly relates to tax losses and unused tax assets carried forward. Except
\nfor EUR 97,9 million the transferability of which is limited to 17 years, these losses can be carried forward indefinitely.
\n
\nColruyt Group only recognises deferred tax assets to the extent that it is probable that future taxable profit will be available against which the
\nunused tax losses and unused tax credits can be utilised. Colruyt Group sets a time horizon of five years for these estimates.
\n
\nThe other liabilities on the assets side relate mainly to lease liabilities under IFRS 16, while right-of-use assets are to be found on the
\nliabilities side under property, plant and equipment. On the liabilities side, other liabilities relate to deferred tax liabilities that cannot be
\nallocated to the other line items.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\nPillar Two
\nAn agreement on a global minimum tax (Pillar Two) has been reached within the OECD/G20. The aim of the model rules is to test the tax
\nincurred by large multinational corporations against a minimum tax rate of 15% on a jurisdictional basis and to retain this rate as the
\nminimum tax. As a multinational company with revenue exceeding EUR 750 million, Colruyt Group is within the scope of Pillar Two.
\nThis minimum tax legislation was (substantially) adopted in the previous financial year in Belgium and other jurisdictions in which activities
\nare undertaken by the Company and its constituent entities. Certain jurisdictions where Colruyt Group operates have provided for a qualified
\ndomestic minimum top-up tax, while the qualified income inclusion rule at the level of the ultimate parent entity in Belgium has also been
\nincorporated into the legislation. This legislation is applicable to Colruyt Group as of financial year 2024/25.
\nGiven that the Company and its constituent entities are within the scope of the legislation, a preliminary analysis was performed to assess
\nthe group's potential exposure to Pillar 2 income taxes. The group made this assessment based on the analysis and interpretation of the
\nlegislation and guidance available at the end of the financial year. It is further deepening this assessment as further legislation and guidance
\nbecomes available.
\nThis preliminary assessment was done based on the recently filed tax returns, the country-by-country report for the period ending 31 March
\n2023 and more detailed information such as financial statements and relevant transactions in the period ending 31 March 2024. In a limited
\nnumber of cases, this historical data is affected by one-off or non-recurring results.
\nThe Company and its constituent entities are subject to a nominal tax rate of at least 15% in relevant jurisdictions. On the basis of the
\nassessment, it is expected that the \u2018safe harbours\u2019 transition rules (de minimis, simplified effective tax rate, substance-based income
\nexclusion) will apply to most jurisdictions in which the group operates.
\nBased on historical data, given the transition rules and the detailed rules on calculating qualifying income, Colruyt Group does not expect the
\napplication of the legislation to give rise to material exposure. Colruyt Group is continuing to assess the impact of Pillar 2 legislation on its
\nfuture financial performance.
\nA temporary exception was added to IAS 12 in May 2023 for the recognition and disclosure of information on deferred tax assets and
\nliabilities arising from the Pillar 2 model rules. Colruyt Group is applying this mandatory and temporary exception.
\n17.2. Change in net carrying amount
\n(in million EUR)
\n\n
\n\n\n | \n | \nAssets | \nLiabilities | \nBalance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 1 April | \n | \n18,1 | \n17,4 | \n(86,2) | \n(91,6) | \n(68,1) | \n(74,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Changes recognised in profit or loss(1) | \n | \n(1,9) | \n0,7 | \n8,5 | \n7,8 | \n6,6 | \n8,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Changes recognised in other comprehensive income | \n | \n- | \n- | \n2,2 | \n(3,3) | \n2,2 | \n(3,3) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions through business combinations | \n | \n- | \n- | \n(17,0) | \n- | \n(17,0) | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in the consolidation method | \n | \n- | \n- | \n- | \n(0,3) | \n- | \n(0,3) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification as liabilities from discontinued operations(2) | \n
| \n- | \n- | \n- | \n1,2 | \n- | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 March | \n | \n16,3 | \n18,1 | \n(92,6) | \n(86,2) | \n(76,3) | \n(68,1) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Includes both the changes in continuing operations and those in discontinued operations.
\n(2) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"Tag295": {
"value": "\n
\n\n9. Goodwill
\nThe recognised goodwill relates to goodwill arising from the acquisition of complete business entities.
\nAs described in the policies, goodwill is not amortised but tested annually for impairment at the level of the cash-generating unit (CGU) in line
\nwith the provisions in IAS 36. Colruyt Group considers the business segments or business entities as CGUs. The impairment test of goodwill
\nconsists of comparing the recoverable amount of each CGU with its carrying amount, including goodwill, with an impairment recognised if the
\ncarrying amount is higher than the recoverable amount.
\nRecoverable amounts are based on value in use. The latter is equal to the present value of the forecast cash flows of each CGU or group of
\nCGUs and is determined using the following data:
\n\u2022 cash flows based on the latest forecasts, including detailed planning for revenue, EBITDA and investment planning through capital
\nexpenditure or leasing. When preparing cash flow forecasts, Colruyt Group uses estimated growth rates and expected future margins derived
\nfrom the actual figures of the most recent financial year and from forecasts;
\n\u2022 a residual value determined from an extrapolation of the cash flow of the last year of the forecast, influenced by a long-term growth rate.
\nTo determine the residual value using the discounted cash flow method, the \u2018Gordon growth model\u2019 was used;
\n\u2022 discounting expected cash flows at a rate determined using the weighted average cost of capital (WACC) formula. To determine the discount
\nrate, Colruyt Group uses the \u2018Capital Asset Pricing Model\u2019. For its impairment testing, Colruyt Group uses a minimum WACC of 8,0% or,
\nif higher, a WACC calculated on the basis of the 'Capital Asset Pricing Model\u2019.
\nGiven the importance of these assumptions for calculating value in use, a) they are monitored closely at a central level through alignment and
\nvalidation processes, and b) external sources of information are used to arrive at this parameter.
\nThe principal assumptions for calculating value in use for the CGUs with material goodwill are shown in the following table:
\n\n
\n\n\n | \nDiscount rate used in test | \nLong-term growth % | \n Time horizon | \n Discount rate based on Capital | \n\n\n\n\n
\n\n | \n | \n | \n | \n | \n business plan | \nAsset Pricing Model | \n\n\n\n\n
\n\n | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Food Belgium | \n8,0% | \n8,0% | \n1,0% | \n1,0% | \n5 years | \n7,6% | \n6,3% - 6,7% | \n\n\n\n\n
\n\n| Non-food | \n8,0% | \n8,0% | \n1,0% - 2,0% | \n1,0% | \n5 years | \n7,6% | \n6,3% - 6,7% | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The same WACC was calculated for all CGUs based on the \u2018Capital Asset Pricing Model\u2019. The WACC increases to 7,6% (versus 6,3% to 6,7% last
\nyear) as a result of an increasing risk-free rate and an increasing Equity to Capital ratio for Colruyt Group (mainly due to a higher market risk
\npremium).
\nWhen determining the long-term growth rate, Colruyt Group takes into account internal sources of information, long-term inflation and the
\nevolution and expectations of the market in which the CGU operates. For Food Belgium this is the Belgian retail market, for Non-food the
\nBelgian retail market and online retail.
\nThe impairment tests were performed in February 2024. As a result of the tests performed, no impairments were identified for the material
\nCGUs and there was sufficient headroom for these CGUs. In addition, an impairment of EUR 8,8 million was taken on the CGU 'Other'. Colruyt
\nGroup is of the opinion that the above-described assumptions used for calculating the value in use provide the best estimation of future
\nevolutions.
\nVarious sensitivity analyses indicate that a reasonably possible change in these assumptions would not result in impairment.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nGoodwill by cash-generating unit can be presented as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.23 | \nAcquisitions(2) | \nImpairment | \nOther(1) | \n31.03.24 | \n\n\n\n\n
\n\n| Food Belgium(2) | \n63,8 | \n45,3 | \n- | \n- | \n109,1 | \n\n\n\n\n
\n\n| Non-food(1) | \n288,3 | \n5,5 | \n- | \n(21,2) | \n272,6 | \n\n\n\n\n
\n\n| Food France(2) | \n- | \n36,0 | \n(2,2) | \n(27,4) | \n6,4 | \n\n\n\n\n
\n\n| Foodservice | \n13,6 | \n4,7 | \n- | \n- | \n18,3 | \n\n\n\n\n
\n\n| Other | \n8,8 | \n- | \n(8,8) | \n8,8 | \n8,8 | \n\n\n\n\n
\n\n| Consolidated | \n374,5 | \n91,6 | \n(11,0) | \n(39,8) | \n415,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Goodwill adjustements following purchase price allocation and changes in consolidation method.
\n(2) Acquisitions result mainly from business combinations involving Smatch/Match and Degrenne Distribution (see note 15 Business combinations).
\nIn the first half of financial year 2023/24, Colruyt Group finalised the allocation of the acquisition price to Newpharma's underlying assets.
\nEUR 25,1 million of identifiable assets were recognised on Colruyt Group's statement of financial position. NewPharma's goodwill was reduced
\nby these identifiable assets and the associated deferred tax liability. The comparative figures for financial year 2022/23 were not restated due
\nto the immaterial nature of this allocation.
\nIn line with IFRS 3, a Purchase Price Allocation was performed for Degrenne Distribution. EUR 36,5 million of identifiable assets were
\nrecognised on Colruyt Group's statement of financial position. Degrenne Distribution's goodwill was reduced by these identifiable assets and
\nthe associated deferred tax liability.
\nThe identifiable assets will be amortised with an impact on Colruyt Group's result in future financial years.
\nThe changes in \u2018Goodwill\u2019 can be detailed as follows:
\n\n
\n\n\n | \nGross carrying | \n | \nNet carrying | \nGross | \n | \nNet carrying | \n\n\n\n\n
\n\n | \namount | \nImpairment | \namount | \ncarrying amount | \nImpairment | \namount | \n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2023/24 | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n398,6 | \n(24,2) | \n374,5 | \n181,9 | \n(24,3) | \n157,6 | \n\n\n\n\n
\n\n| Acquisitions | \n51,9 | \n(11,0) | \n40,8 | \n215,6 | \n- | \n215,6 | \n\n\n\n\n
\n\n| Other | \n(0,2) | \n0,2 | \n- | \n1,3 | \n- | \n1,3 | \n\n\n\n\n
\n\n| At 31 March | \n450,3 | \n(35,0) | \n415,3 | \n398,8 | \n(24,3) | \n374,5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n10. Intangible assets
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n0,1 | \n0,8 | \n- | \n- | \n0,9 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n8,0 | \n5,0 | \n0,3 | \n- | \n41,0 | \n54,3 | \n\n\n\n\n
\n\n| Sales and disposals | \n(3,4) | \n(4,2) | \n(1,0) | \n- | \n- | \n(8,6) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n92,7 | \n2,1 | \n33,6 | \n25,0 | \n(91,2) | \n62,2 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n(0,6) | \n- | \n- | \n- | \n(0,6) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n359,8 | \n100,2 | \n41,1 | \n39,0 | \n147,7 | \n687,8 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Amortisation | \n(36,5) | \n(9,7) | \n(2,5) | \n(3,2) | \n- | \n(51,9) | \n\n\n\n\n
\n\n| Sales and disposals | \n0,8 | \n4,1 | \n- | \n- | \n- | \n5,0 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n0,3 | \n0,6 | \n- | \n0,3 | \n- | \n1,3 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,5 | \n- | \n- | \n- | \n0,5
| \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(157,1) | \n(82,1) | \n(2,5) | \n(3,3) | \n- | \n(244,9) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Impairment | \n(4,8) | \n- | \n- | \n- | \n(4,7) | \n(9,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,4 | \n- | \n- | \n- | \n- | \n2,4 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n0,2 | \n- | \n- | \n- | \n0,2 | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(16,9) | \n- | \n(4,3) | \n- | \n(25,5) | \n(46,7) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n185,9 | \n18,2 | \n34,2 | \n35,8 | \n122,2 | \n396,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n
\n
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n206,0 | \n104,9 | \n8,9 | \n12,7 | \n195,6 | \n528,1 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n- | \n- | \n0,7 | \n- | \n0,7 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n5,1 | \n5,0 | \n0,1 | \n0,6 | \n58,8 | \n69,6 | \n\n\n\n\n
\n\n| Sales and disposals | \n(2,9) | \n(11,0) | \n(1,6) | \n- | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n55,7 | \n0,1 | \n- | \n- | \n(55,8) | \n- | \n\n\n\n\n
\n\n| Reclassification to assets from | \n(1,3) | \n(1,3) | \n- | \n- | \n(0,7) | \n(3,3) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(99,9) | \n(79,9) | \n- | \n(0,1) | \n- | \n(179,9) | \n\n\n\n\n
\n\n| Amortisation | \n(24,5) | \n(9,9) | \n- | \n(0,4) | \n- | \n(34,8) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,8 | \n11,2 | \n- | \n- | \n- | \n13,0 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n0,9 | \n1,0 | \n- | \n- | \n- | \n1,9 | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(12,1) | \n(0,1) | \n(4,4) | \n- | \n(2,2) | \n(18,8) | \n\n\n\n\n
\n\n| Impairment | \n(2,2) | \n- | \n- | \n- | \n(20,0) | \n(22,2) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,1 | \n- | \n0,1 | \n- | \n- | \n1,2 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(1,3) | \n- | \n- | \n- | \n1,3 | \n- | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n126,4 | \n20,0 | \n3,1 | \n13,5 | \n177,0 | \n340,0 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nThe externally purchased software, licences and similar rights totalling EUR 18,2 million (previous reporting period EUR 20,0 million) consist
\nmainly of purchased IT security software. The internally generated software still under development (mainly transformation programmes)
\nat the end of the current financial year totals EUR 122,2 million (compared to EUR 177,0 million for the previous financial year). During the
\ncurrent financial year the group acquired intangible assets for an amount of EUR 54,3 million (compared to EUR 69,6 million during the
\nprevious financial year), of which EUR 49,0 million were developed internally (compared to EUR 63,9 million during the previous financial
\nyear).
\n\nNon-capitalised costs related to research and development amount to EUR 45,8 million (previous reporting period EUR 55,9 million). These
\ncosts consist of externally purchased goods and services as well as internal transactions and cost allocations.
\n
\n\n\n\n\nImpairment on intangible assets amounting to EUR 9,5 million (previous reporting period EUR 22,2 million) was realised, mainly related to the
\ntransformation programmes.
\n
\n\n\n\n\n\n\nThe change under the item \u2018Other reclassification/Other\u2019 involves mainly the implementation of the Purchase Price Allocation for Newpharma
\nGroup NV and Degrenne Distribution. See note 9. Goodwill for more information on the changes under the item \u2018Other reclassification/Other\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
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},
"Tag296": {
"value": "\n9. Goodwill
\nThe recognised goodwill relates to goodwill arising from the acquisition of complete business entities.
\nAs described in the policies, goodwill is not amortised but tested annually for impairment at the level of the cash-generating unit (CGU) in line
\nwith the provisions in IAS 36. Colruyt Group considers the business segments or business entities as CGUs. The impairment test of goodwill
\nconsists of comparing the recoverable amount of each CGU with its carrying amount, including goodwill, with an impairment recognised if the
\ncarrying amount is higher than the recoverable amount.
\nRecoverable amounts are based on value in use. The latter is equal to the present value of the forecast cash flows of each CGU or group of
\nCGUs and is determined using the following data:
\n\u2022 cash flows based on the latest forecasts, including detailed planning for revenue, EBITDA and investment planning through capital
\nexpenditure or leasing. When preparing cash flow forecasts, Colruyt Group uses estimated growth rates and expected future margins derived
\nfrom the actual figures of the most recent financial year and from forecasts;
\n\u2022 a residual value determined from an extrapolation of the cash flow of the last year of the forecast, influenced by a long-term growth rate.
\nTo determine the residual value using the discounted cash flow method, the \u2018Gordon growth model\u2019 was used;
\n\u2022 discounting expected cash flows at a rate determined using the weighted average cost of capital (WACC) formula. To determine the discount
\nrate, Colruyt Group uses the \u2018Capital Asset Pricing Model\u2019. For its impairment testing, Colruyt Group uses a minimum WACC of 8,0% or,
\nif higher, a WACC calculated on the basis of the 'Capital Asset Pricing Model\u2019.
\nGiven the importance of these assumptions for calculating value in use, a) they are monitored closely at a central level through alignment and
\nvalidation processes, and b) external sources of information are used to arrive at this parameter.
\nThe principal assumptions for calculating value in use for the CGUs with material goodwill are shown in the following table:
\n\n
\n\n\n | \nDiscount rate used in test | \nLong-term growth % | \n Time horizon | \n Discount rate based on Capital | \n\n\n\n\n
\n\n | \n | \n | \n | \n | \n business plan | \nAsset Pricing Model | \n\n\n\n\n
\n\n | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Food Belgium | \n8,0% | \n8,0% | \n1,0% | \n1,0% | \n5 years | \n7,6% | \n6,3% - 6,7% | \n\n\n\n\n
\n\n| Non-food | \n8,0% | \n8,0% | \n1,0% - 2,0% | \n1,0% | \n5 years | \n7,6% | \n6,3% - 6,7% | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The same WACC was calculated for all CGUs based on the \u2018Capital Asset Pricing Model\u2019. The WACC increases to 7,6% (versus 6,3% to 6,7% last
\nyear) as a result of an increasing risk-free rate and an increasing Equity to Capital ratio for Colruyt Group (mainly due to a higher market risk
\npremium).
\nWhen determining the long-term growth rate, Colruyt Group takes into account internal sources of information, long-term inflation and the
\nevolution and expectations of the market in which the CGU operates. For Food Belgium this is the Belgian retail market, for Non-food the
\nBelgian retail market and online retail.
\nThe impairment tests were performed in February 2024. As a result of the tests performed, no impairments were identified for the material
\nCGUs and there was sufficient headroom for these CGUs. In addition, an impairment of EUR 8,8 million was taken on the CGU 'Other'. Colruyt
\nGroup is of the opinion that the above-described assumptions used for calculating the value in use provide the best estimation of future
\nevolutions.
\nVarious sensitivity analyses indicate that a reasonably possible change in these assumptions would not result in impairment.
\n
\n\n\n\n\n\n\nGoodwill by cash-generating unit can be presented as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.23 | \nAcquisitions(2) | \nImpairment | \nOther(1) | \n31.03.24 | \n\n\n\n\n
\n\n| Food Belgium(2) | \n63,8 | \n45,3 | \n- | \n- | \n109,1 | \n\n\n\n\n
\n\n| Non-food(1) | \n288,3 | \n5,5 | \n- | \n(21,2) | \n272,6 | \n\n\n\n\n
\n\n| Food France(2) | \n- | \n36,0 | \n(2,2) | \n(27,4) | \n6,4 | \n\n\n\n\n
\n\n| Foodservice | \n13,6 | \n4,7 | \n- | \n- | \n18,3 | \n\n\n\n\n
\n\n| Other | \n8,8 | \n- | \n(8,8) | \n8,8 | \n8,8 | \n\n\n\n\n
\n\n| Consolidated | \n374,5 | \n91,6 | \n(11,0) | \n(39,8) | \n415,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Goodwill adjustements following purchase price allocation and changes in consolidation method.
\n(2) Acquisitions result mainly from business combinations involving Smatch/Match and Degrenne Distribution (see note 15 Business combinations).
\nIn the first half of financial year 2023/24, Colruyt Group finalised the allocation of the acquisition price to Newpharma's underlying assets.
\nEUR 25,1 million of identifiable assets were recognised on Colruyt Group's statement of financial position. NewPharma's goodwill was reduced
\nby these identifiable assets and the associated deferred tax liability. The comparative figures for financial year 2022/23 were not restated due
\nto the immaterial nature of this allocation.
\nIn line with IFRS 3, a Purchase Price Allocation was performed for Degrenne Distribution. EUR 36,5 million of identifiable assets were
\nrecognised on Colruyt Group's statement of financial position. Degrenne Distribution's goodwill was reduced by these identifiable assets and
\nthe associated deferred tax liability.
\nThe identifiable assets will be amortised with an impact on Colruyt Group's result in future financial years.
\nThe changes in \u2018Goodwill\u2019 can be detailed as follows:
\n\n
\n\n\n | \nGross carrying | \n | \nNet carrying | \nGross | \n | \nNet carrying | \n\n\n\n\n
\n\n | \namount | \nImpairment | \namount | \ncarrying amount | \nImpairment | \namount | \n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2023/24 | \n2022/23 | \n2022/23 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n398,6 | \n(24,2) | \n374,5 | \n181,9 | \n(24,3) | \n157,6 | \n\n\n\n\n
\n\n| Acquisitions | \n51,9 | \n(11,0) | \n40,8 | \n215,6 | \n- | \n215,6 | \n\n\n\n\n
\n\n| Other | \n(0,2) | \n0,2 | \n- | \n1,3 | \n- | \n1,3 | \n\n\n\n\n
\n\n| At 31 March | \n450,3 | \n(35,0) | \n415,3 | \n398,8 | \n(24,3) | \n374,5 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n",
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"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"value": "\n
\n\n10. Intangible assets
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n0,1 | \n0,8 | \n- | \n- | \n0,9 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n8,0 | \n5,0 | \n0,3 | \n- | \n41,0 | \n54,3 | \n\n\n\n\n
\n\n| Sales and disposals | \n(3,4) | \n(4,2) | \n(1,0) | \n- | \n- | \n(8,6) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n92,7 | \n2,1 | \n33,6 | \n25,0 | \n(91,2) | \n62,2 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n(0,6) | \n- | \n- | \n- | \n(0,6) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n359,8 | \n100,2 | \n41,1 | \n39,0 | \n147,7 | \n687,8 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Amortisation | \n(36,5) | \n(9,7) | \n(2,5) | \n(3,2) | \n- | \n(51,9) | \n\n\n\n\n
\n\n| Sales and disposals | \n0,8 | \n4,1 | \n- | \n- | \n- | \n5,0 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n0,3 | \n0,6 | \n- | \n0,3 | \n- | \n1,3 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,5 | \n- | \n- | \n- | \n0,5
| \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(157,1) | \n(82,1) | \n(2,5) | \n(3,3) | \n- | \n(244,9) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Impairment | \n(4,8) | \n- | \n- | \n- | \n(4,7) | \n(9,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,4 | \n- | \n- | \n- | \n- | \n2,4 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n0,2 | \n- | \n- | \n- | \n0,2 | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(16,9) | \n- | \n(4,3) | \n- | \n(25,5) | \n(46,7) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n185,9 | \n18,2 | \n34,2 | \n35,8 | \n122,2 | \n396,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n206,0 | \n104,9 | \n8,9 | \n12,7 | \n195,6 | \n528,1 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n- | \n- | \n0,7 | \n- | \n0,7 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n5,1 | \n5,0 | \n0,1 | \n0,6 | \n58,8 | \n69,6 | \n\n\n\n\n
\n\n| Sales and disposals | \n(2,9) | \n(11,0) | \n(1,6) | \n- | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n55,7 | \n0,1 | \n- | \n- | \n(55,8) | \n- | \n\n\n\n\n
\n\n| Reclassification to assets from | \n(1,3) | \n(1,3) | \n- | \n- | \n(0,7) | \n(3,3) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(99,9) | \n(79,9) | \n- | \n(0,1) | \n- | \n(179,9) | \n\n\n\n\n
\n\n| Amortisation | \n(24,5) | \n(9,9) | \n- | \n(0,4) | \n- | \n(34,8) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,8 | \n11,2 | \n- | \n- | \n- | \n13,0 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n0,9 | \n1,0 | \n- | \n- | \n- | \n1,9 | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(12,1) | \n(0,1) | \n(4,4) | \n- | \n(2,2) | \n(18,8) | \n\n\n\n\n
\n\n| Impairment | \n(2,2) | \n- | \n- | \n- | \n(20,0) | \n(22,2) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,1 | \n- | \n0,1 | \n- | \n- | \n1,2 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(1,3) | \n- | \n- | \n- | \n1,3 | \n- | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n126,4 | \n20,0 | \n3,1 | \n13,5 | \n177,0 | \n340,0 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nThe externally purchased software, licences and similar rights totalling EUR 18,2 million (previous reporting period EUR 20,0 million) consist
\nmainly of purchased IT security software. The internally generated software still under development (mainly transformation programmes)
\nat the end of the current financial year totals EUR 122,2 million (compared to EUR 177,0 million for the previous financial year). During the
\ncurrent financial year the group acquired intangible assets for an amount of EUR 54,3 million (compared to EUR 69,6 million during the
\nprevious financial year), of which EUR 49,0 million were developed internally (compared to EUR 63,9 million during the previous financial
\nyear).
\n\nNon-capitalised costs related to research and development amount to EUR 45,8 million (previous reporting period EUR 55,9 million). These
\ncosts consist of externally purchased goods and services as well as internal transactions and cost allocations.
\n
\n\n\n\n\nImpairment on intangible assets amounting to EUR 9,5 million (previous reporting period EUR 22,2 million) was realised, mainly related to the
\ntransformation programmes.
\n
\n\n\n\n\n\n\nThe change under the item \u2018Other reclassification/Other\u2019 involves mainly the implementation of the Purchase Price Allocation for Newpharma
\nGroup NV and Degrenne Distribution. See note 9. Goodwill for more information on the changes under the item \u2018Other reclassification/Other\u2019.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
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"Tag298": {
"value": "\n10. Intangible assets
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n0,1 | \n0,8 | \n- | \n- | \n0,9 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n8,0 | \n5,0 | \n0,3 | \n- | \n41,0 | \n54,3 | \n\n\n\n\n
\n\n| Sales and disposals | \n(3,4) | \n(4,2) | \n(1,0) | \n- | \n- | \n(8,6) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n92,7 | \n2,1 | \n33,6 | \n25,0 | \n(91,2) | \n62,2 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n(0,6) | \n- | \n- | \n- | \n(0,6) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n359,8 | \n100,2 | \n41,1 | \n39,0 | \n147,7 | \n687,8 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Amortisation | \n(36,5) | \n(9,7) | \n(2,5) | \n(3,2) | \n- | \n(51,9) | \n\n\n\n\n
\n\n| Sales and disposals | \n0,8 | \n4,1 | \n- | \n- | \n- | \n5,0 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n0,3 | \n0,6 | \n- | \n0,3 | \n- | \n1,3 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,5 | \n- | \n- | \n- | \n0,5
| \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(157,1) | \n(82,1) | \n(2,5) | \n(3,3) | \n- | \n(244,9) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Impairment | \n(4,8) | \n- | \n- | \n- | \n(4,7) | \n(9,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,4 | \n- | \n- | \n- | \n- | \n2,4 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n0,2 | \n- | \n- | \n- | \n0,2 | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(16,9) | \n- | \n(4,3) | \n- | \n(25,5) | \n(46,7) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n185,9 | \n18,2 | \n34,2 | \n35,8 | \n122,2 | \n396,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\n
\n\n\n\n\n\n\n
\n
\n\n
\n\n\n | \n | \nExternally | \n | \n | \n | \n | \n\n\n\n\n
\n\n | \nInternally | \npurchased | \nBusinesses | \n | \n | \n | \n\n\n\n\n
\n\n | \ndeveloped | \nsoftware, | \nacquired and | \n | \nIntangible | \n | \n\n\n\n\n
\n\n | \nintangible | \nlicences and | \ncustomer | \nOther intangible | \nassets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nassets | \nsimilar rights | \nrelationships | \nassets | \ndevelopment | \n Total | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n206,0 | \n104,9 | \n8,9 | \n12,7 | \n195,6 | \n528,1 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n- | \n- | \n0,7 | \n- | \n0,7 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n5,1 | \n5,0 | \n0,1 | \n0,6 | \n58,8 | \n69,6 | \n\n\n\n\n
\n\n| Sales and disposals | \n(2,9) | \n(11,0) | \n(1,6) | \n- | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n55,7 | \n0,1 | \n- | \n- | \n(55,8) | \n- | \n\n\n\n\n
\n\n| Reclassification to assets from | \n(1,3) | \n(1,3) | \n- | \n- | \n(0,7) | \n(3,3) | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n262,6 | \n97,7 | \n7,4 | \n14,0 | \n197,9 | \n579,6 | \n\n\n\n\n
\n\n| Amortisation | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(99,9) | \n(79,9) | \n- | \n(0,1) | \n- | \n(179,9) | \n\n\n\n\n
\n\n| Amortisation | \n(24,5) | \n(9,9) | \n- | \n(0,4) | \n- | \n(34,8) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,8 | \n11,2 | \n- | \n- | \n- | \n13,0 | \n\n\n\n\n
\n\n| Reclassification to assets from | \n0,9 | \n1,0 | \n- | \n- | \n- | \n1,9 | \n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(121,7) | \n(77,6) | \n- | \n(0,5) | \n- | \n(199,8) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2022 | \n(12,1) | \n(0,1) | \n(4,4) | \n- | \n(2,2) | \n(18,8) | \n\n\n\n\n
\n\n| Impairment | \n(2,2) | \n- | \n- | \n- | \n(20,0) | \n(22,2) | \n\n\n\n\n
\n\n| Sales and disposals | \n1,1 | \n- | \n0,1 | \n- | \n- | \n1,2 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(1,3) | \n- | \n- | \n- | \n1,3 | \n- | \n\n\n\n\n
\n\n| At 31 March 2023 | \n(14,5) | \n(0,1) | \n(4,3) | \n- | \n(20,9) | \n(39,8) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n126,4 | \n20,0 | \n3,1 | \n13,5 | \n177,0 | \n340,0 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nThe externally purchased software, licences and similar rights totalling EUR 18,2 million (previous reporting period EUR 20,0 million) consist
\nmainly of purchased IT security software. The internally generated software still under development (mainly transformation programmes)
\nat the end of the current financial year totals EUR 122,2 million (compared to EUR 177,0 million for the previous financial year). During the
\ncurrent financial year the group acquired intangible assets for an amount of EUR 54,3 million (compared to EUR 69,6 million during the
\nprevious financial year), of which EUR 49,0 million were developed internally (compared to EUR 63,9 million during the previous financial
\nyear).
\n\nNon-capitalised costs related to research and development amount to EUR 45,8 million (previous reporting period EUR 55,9 million). These
\ncosts consist of externally purchased goods and services as well as internal transactions and cost allocations.
\n
\n\n\n\n\nImpairment on intangible assets amounting to EUR 9,5 million (previous reporting period EUR 22,2 million) was realised, mainly related to the
\ntransformation programmes.
\n
\n\n\n\n\n\n\nThe change under the item \u2018Other reclassification/Other\u2019 involves mainly the implementation of the Purchase Price Allocation for Newpharma
\nGroup NV and Degrenne Distribution. See note 9. Goodwill for more information on the changes under the item \u2018Other reclassification/Other\u2019.
\n
\n\n\n\n\n\n\n\n\n11. Property, plant and equipment
\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n24,4 | \n- | \n- | \n24,4 | \n\n\n\n\n
\n\n| Acquisitions through business | \n37,7 | \n2,7 | \n3,2 | \n- | \n8,7 | \n10,5 | \n62,8 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n131,3 | \n46,9 | \n90,6 | \n22,1 | \n58,1 | \n51,5 | \n400,4 | \n\n\n\n\n
\n\n| Sales and disposals | \n(38,7) | \n(16,9) | \n(119,9) | \n(0,2) | \n(6,4) | \n(2,5) | \n(184,6) | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n(20,6) | \n(16,1) | \n(9,6) | \n- | \n(11,8) | \n- | \n(58,2) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n91,4 | \n7,6 | \n1,0 | \n(6,0) | \n3,7 | \n(94,6) | \n3,1 | \n\n\n\n\n
\n\n| Reclassification to assets | \n(6,0) | \n(3,1) | \n(2,4) | \n- | \n(5,5) | \n- | \n(17,0) | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n3.493,3 | \n820,0 | \n552,9 | \n471,3 | \n289,5 | \n112,0 | \n5.738,9 | \n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n30,7 | \n- | \n- | \n30,7 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n(1,4) | \n- | \n- | \n- | \n- | \n(1,4) | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Depreciation | \n(137,4) | \n(60,3) | \n(63,2) | \n(57,8) | \n(18,3) | \n- | \n(337,0) | \n\n\n\n\n
\n\n| Sales and disposals | \n30,0 | \n15,0 | \n107,4 | \n0,2 | \n3,7 | \n- | \n156,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n13,9 | \n13,1 | \n8,1 | \n- | \n10,2 | \n- | \n45,3 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(2,9) | \n(1,4) | \n(0,2) | \n2,5 | \n(0,6) | \n- | \n(2,6) | \n\n\n\n\n
\n\n| Reclassification to assets | \n3,7 | \n2,1 | \n1,8 | \n- | \n3,5 | \n- | \n11,1 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(1.572,6) | \n(551,8) | \n(381,1) | \n(151,5) | \n(112,3) | \n- | \n(2.769,3) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Impairment | \n(15,0) | \n(2,0) | \n(1,0) | \n- | \n(2,5) | \n- | \n(20,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,5 | \n0,8 | \n0,3 | \n- | \n0,4 | \n- | \n4,1 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n- | \n0,1 | \n- | \n0,3 | \n- | \n0,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n5,6 | \n0,3 | \n0,3 | \n- | \n1,2 | \n- | \n7,3 | \n\n\n\n\n
\n\n| Reclassification to assets | \n2,2 | \n1,0 | \n0,4 | \n- | \n2,1 | \n- | \n5,8 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(15,8) | \n(1,1) | \n- | \n- | \n(1,5) | \n- | \n(18,4) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n1.904,9 | \n267,1 | \n171,8 | \n319,8 | \n175,7 | \n112,0 | \n2.951,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) See notes 12 and 13 for more information on change in consolidation method.
\n(2) As adjusted due to discontinued operations. See note 16 for more information.
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n3.139,8 | \n880,0 | \n556,3 | \n361,5 | \n223,4 | \n94,7 | \n5.255,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n31,8 | \n- | \n- | \n31,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions through business | \n6,0 | \n1,8 | \n0,1 | \n1,9 | \n4,7 | \n2,1 | \n16,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| combinations | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions | \n143,1 | \n50,7 | \n70,9 | \n43,7 | \n19,0 | \n109,7 | \n437,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n(29,7) | \n(22,8) | \n(39,6) | \n(1,8) | \n(5,9) | \n(0,1) | \n(99,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n40,7 | \n7,7 | \n3,4 | \n(0,6) | \n1,3 | \n(53,0) | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n(1,4) | \n(118,5) | \n(0,7) | \n(5,6) | \n- | \n(6,3) | \n(132,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n(0,3) | \n0,1 | \n(0,3) | \n- | \n- | \n- | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(1.369,1) | \n(541,4) | \n(395,9) | \n(97,0) | \n(99,5) | \n- | \n(2.502,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n17,4 | \n- | \n- | \n17,4 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(133,2) | \n(65,0) | \n(71,8) | \n(51,7) | \n(16,9) | \n- | \n(338,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n22,4 | \n21,6 | \n32,1 | \n1,8 | \n5,4 | \n- | \n83,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n(0,2) | \n(0,4) | \n- | \n0,3 | \n0,3 | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n0,2 | \n66,2 | \n0,4 | \n2,1 | \n- | \n- | \n68,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n0,1 | \n- | \n0,2 | \n- | \n- | \n- | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(6,1) | \n(1,4) | \n- | \n- | \n(0,3) | \n- | \n(7,8) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(7,8) | \n(1,0) | \n(0,3) | \n- | \n(2,9) | \n- | \n(12,0) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n2,2 | \n0,5 | \n0,1 | \n- | \n0,1 | \n- | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reversal of impairments | \n0,7 | \n- | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,7 | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n1.807,4 | \n278,8 | \n154,9 | \n303,8 | \n128,7 | \n147,1 | \n2.820,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nDuring financial year 2023/24, Colruyt Group acquired property, plant and equipment and intangible assets (excluding right-of-use assets)
\ntotalling EUR 432,6 million (EUR 463 million in financial year 2022/23). These investments relate to acquisitions of property, plant and
\nequipment amounting to EUR 378,3 million (EUR 393,4 million in financial year 2022/23) - which include the expansion and modernisation
\nof the store network, investments in the logistics infrastructure, production departments and green energy - and to acquisitions of intangible
\nassets amounting to EUR 54,3 million (EUR 69,6 million in financial year 2022/23).
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
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\n
\n\n\n",
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\n\n\n\n11. Property, plant and equipment
\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n24,4 | \n- | \n- | \n24,4 | \n\n\n\n\n
\n\n| Acquisitions through business | \n37,7 | \n2,7 | \n3,2 | \n- | \n8,7 | \n10,5 | \n62,8 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n131,3 | \n46,9 | \n90,6 | \n22,1 | \n58,1 | \n51,5 | \n400,4 | \n\n\n\n\n
\n\n| Sales and disposals | \n(38,7) | \n(16,9) | \n(119,9) | \n(0,2) | \n(6,4) | \n(2,5) | \n(184,6) | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n(20,6) | \n(16,1) | \n(9,6) | \n- | \n(11,8) | \n- | \n(58,2) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n91,4 | \n7,6 | \n1,0 | \n(6,0) | \n3,7 | \n(94,6) | \n3,1 | \n\n\n\n\n
\n\n| Reclassification to assets | \n(6,0) | \n(3,1) | \n(2,4) | \n- | \n(5,5) | \n- | \n(17,0) | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n3.493,3 | \n820,0 | \n552,9 | \n471,3 | \n289,5 | \n112,0 | \n5.738,9 | \n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n30,7 | \n- | \n- | \n30,7 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n(1,4) | \n- | \n- | \n- | \n- | \n(1,4) | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Depreciation | \n(137,4) | \n(60,3) | \n(63,2) | \n(57,8) | \n(18,3) | \n- | \n(337,0) | \n\n\n\n\n
\n\n| Sales and disposals | \n30,0 | \n15,0 | \n107,4 | \n0,2 | \n3,7 | \n- | \n156,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n13,9 | \n13,1 | \n8,1 | \n- | \n10,2 | \n- | \n45,3 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(2,9) | \n(1,4) | \n(0,2) | \n2,5 | \n(0,6) | \n- | \n(2,6) | \n\n\n\n\n
\n\n| Reclassification to assets | \n3,7 | \n2,1 | \n1,8 | \n- | \n3,5 | \n- | \n11,1 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(1.572,6) | \n(551,8) | \n(381,1) | \n(151,5) | \n(112,3) | \n- | \n(2.769,3) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Impairment | \n(15,0) | \n(2,0) | \n(1,0) | \n- | \n(2,5) | \n- | \n(20,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,5 | \n0,8 | \n0,3 | \n- | \n0,4 | \n- | \n4,1 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n- | \n0,1 | \n- | \n0,3 | \n- | \n0,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n5,6 | \n0,3 | \n0,3 | \n- | \n1,2 | \n- | \n7,3 | \n\n\n\n\n
\n\n| Reclassification to assets | \n2,2 | \n1,0 | \n0,4 | \n- | \n2,1 | \n- | \n5,8 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(15,8) | \n(1,1) | \n- | \n- | \n(1,5) | \n- | \n(18,4) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n1.904,9 | \n267,1 | \n171,8 | \n319,8 | \n175,7 | \n112,0 | \n2.951,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) See notes 12 and 13 for more information on change in consolidation method.
\n(2) As adjusted due to discontinued operations. See note 16 for more information.
\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n3.139,8 | \n880,0 | \n556,3 | \n361,5 | \n223,4 | \n94,7 | \n5.255,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n31,8 | \n- | \n- | \n31,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions through business | \n6,0 | \n1,8 | \n0,1 | \n1,9 | \n4,7 | \n2,1 | \n16,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| combinations | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions | \n143,1 | \n50,7 | \n70,9 | \n43,7 | \n19,0 | \n109,7 | \n437,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n(29,7) | \n(22,8) | \n(39,6) | \n(1,8) | \n(5,9) | \n(0,1) | \n(99,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n40,7 | \n7,7 | \n3,4 | \n(0,6) | \n1,3 | \n(53,0) | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n(1,4) | \n(118,5) | \n(0,7) | \n(5,6) | \n- | \n(6,3) | \n(132,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n(0,3) | \n0,1 | \n(0,3) | \n- | \n- | \n- | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(1.369,1) | \n(541,4) | \n(395,9) | \n(97,0) | \n(99,5) | \n- | \n(2.502,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n17,4 | \n- | \n- | \n17,4 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(133,2) | \n(65,0) | \n(71,8) | \n(51,7) | \n(16,9) | \n- | \n(338,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n22,4 | \n21,6 | \n32,1 | \n1,8 | \n5,4 | \n- | \n83,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n(0,2) | \n(0,4) | \n- | \n0,3 | \n0,3 | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n0,2 | \n66,2 | \n0,4 | \n2,1 | \n- | \n- | \n68,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n0,1 | \n- | \n0,2 | \n- | \n- | \n- | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(6,1) | \n(1,4) | \n- | \n- | \n(0,3) | \n- | \n(7,8) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(7,8) | \n(1,0) | \n(0,3) | \n- | \n(2,9) | \n- | \n(12,0) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n2,2 | \n0,5 | \n0,1 | \n- | \n0,1 | \n- | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reversal of impairments | \n0,7 | \n- | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,7 | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n1.807,4 | \n278,8 | \n154,9 | \n303,8 | \n128,7 | \n147,1 | \n2.820,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nDuring financial year 2023/24, Colruyt Group acquired property, plant and equipment and intangible assets (excluding right-of-use assets)
\ntotalling EUR 432,6 million (EUR 463 million in financial year 2022/23). These investments relate to acquisitions of property, plant and
\nequipment amounting to EUR 378,3 million (EUR 393,4 million in financial year 2022/23) - which include the expansion and modernisation
\nof the store network, investments in the logistics infrastructure, production departments and green energy - and to acquisitions of intangible
\nassets amounting to EUR 54,3 million (EUR 69,6 million in financial year 2022/23).
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nThe net carrying amount of the line item \u2018Right-of-use assets\u2019 for the current financial year amounts to EUR 319,8 million (compared to
\nEUR 303,8 million for the previous reporting period) and consists of leases for buildings (EUR 297,7 million) and vehicles, machinery, ICT
\nequipment and other property, plant and equipment (EUR 22,1 million). Acquisitions of right-of-use assets include EUR 10,5 million relating
\nto a sale and leaseback transaction for vehicles.
\nCapEx (in line with the EU Taxonomy definition) of EUR 507,8 million consists of EUR 400,4 million of property, plant and equipment (PPE)
\nand EUR 54,3 million of intangible acquisitions plus EUR 62,8 million of PPE acquisitions through business combinations and EUR 0,9 million
\nof intangible acquisitions through business combinations, minus EUR 10,5 million arising from sale & leaseback transactions. To achieve
\nreconciliation with the CapEx KPI in EU Taxonomy reporting, the table for note 11. Property, plant and equipment was adjusted for both
\nfinancial years, with new leases included under \u2018Acquisitions\u2019 instead of \u2018Revaluation\u2019 for this purpose.
\n\nAn impairment loss of EUR 20,5 million (EUR 12,0 million in financial year 2022/23) was recognised on property, plant and equipment. This is
\nmainly due to impairments in the Retail segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe grants received are included in the net carrying amount of the property, plant and equipment item concerned. These grants amount (net) to:
\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(5,3) | \n(3,6) | \n(0,1) | \n- | \n- | \n- | \n(9,1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2024 | \n(4,8) | \n(3,1) | \n(0,1) | \n- | \n- | \n- | \n(7,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The grants recognised in profit or loss amount to EUR 1,2 million (EUR 1,4 million in the previous financial reporting period).
\nThe grants consist mainly` of the grant awarded for the construction of the logistics site in Ath/Lessines.
\n
\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag301": {
"value": "\n11. Property, plant and equipment
\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n24,4 | \n- | \n- | \n24,4 | \n\n\n\n\n
\n\n| Acquisitions through business | \n37,7 | \n2,7 | \n3,2 | \n- | \n8,7 | \n10,5 | \n62,8 | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Acquisitions | \n131,3 | \n46,9 | \n90,6 | \n22,1 | \n58,1 | \n51,5 | \n400,4 | \n\n\n\n\n
\n\n| Sales and disposals | \n(38,7) | \n(16,9) | \n(119,9) | \n(0,2) | \n(6,4) | \n(2,5) | \n(184,6) | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n(20,6) | \n(16,1) | \n(9,6) | \n- | \n(11,8) | \n- | \n(58,2) | \n\n\n\n\n
\n\n| Other reclassification/Other | \n91,4 | \n7,6 | \n1,0 | \n(6,0) | \n3,7 | \n(94,6) | \n3,1 | \n\n\n\n\n
\n\n| Reclassification to assets | \n(6,0) | \n(3,1) | \n(2,4) | \n- | \n(5,5) | \n- | \n(17,0) | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n3.493,3 | \n820,0 | \n552,9 | \n471,3 | \n289,5 | \n112,0 | \n5.738,9 | \n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n30,7 | \n- | \n- | \n30,7 | \n\n\n\n\n
\n\n| Acquisitions through business | \n- | \n(1,4) | \n- | \n- | \n- | \n- | \n(1,4) | \n\n\n\n\n
\n\n| combinations | \n\n\n\n\n
\n\n| Depreciation | \n(137,4) | \n(60,3) | \n(63,2) | \n(57,8) | \n(18,3) | \n- | \n(337,0) | \n\n\n\n\n
\n\n| Sales and disposals | \n30,0 | \n15,0 | \n107,4 | \n0,2 | \n3,7 | \n- | \n156,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n13,9 | \n13,1 | \n8,1 | \n- | \n10,2 | \n- | \n45,3 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n(2,9) | \n(1,4) | \n(0,2) | \n2,5 | \n(0,6) | \n- | \n(2,6) | \n\n\n\n\n
\n\n| Reclassification to assets | \n3,7 | \n2,1 | \n1,8 | \n- | \n3,5 | \n- | \n11,1 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(1.572,6) | \n(551,8) | \n(381,1) | \n(151,5) | \n(112,3) | \n- | \n(2.769,3) | \n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n
\n\n| At 1 April 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n
\n\n| Impairment | \n(15,0) | \n(2,0) | \n(1,0) | \n- | \n(2,5) | \n- | \n(20,5) | \n\n\n\n\n
\n\n| Sales and disposals | \n2,5 | \n0,8 | \n0,3 | \n- | \n0,4 | \n- | \n4,1 | \n\n\n\n\n
\n\n| Other reclassification/Other | \n- | \n- | \n0,1 | \n- | \n0,3 | \n- | \n0,3 | \n\n\n\n\n
\n\n| Change in consolidation method(1) | \n5,6 | \n0,3 | \n0,3 | \n- | \n1,2 | \n- | \n7,3 | \n\n\n\n\n
\n\n| Reclassification to assets | \n2,2 | \n1,0 | \n0,4 | \n- | \n2,1 | \n- | \n5,8 | \n\n\n\n\n
\n\n| from discontinued operations(2) | \n\n\n\n\n
\n\n| At 31 March 2024 | \n(15,8) | \n(1,1) | \n- | \n- | \n(1,5) | \n- | \n(18,4) | \n\n\n\n\n
\n\n| Net carrying amount at 31 March 2024 | \n1.904,9 | \n267,1 | \n171,8 | \n319,8 | \n175,7 | \n112,0 | \n2.951,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) See notes 12 and 13 for more information on change in consolidation method.
\n(2) As adjusted due to discontinued operations. See note 16 for more information.
\n\n\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisition value | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n3.139,8 | \n880,0 | \n556,3 | \n361,5 | \n223,4 | \n94,7 | \n5.255,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n31,8 | \n- | \n- | \n31,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions through business | \n6,0 | \n1,8 | \n0,1 | \n1,9 | \n4,7 | \n2,1 | \n16,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| combinations | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions | \n143,1 | \n50,7 | \n70,9 | \n43,7 | \n19,0 | \n109,7 | \n437,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n(29,7) | \n(22,8) | \n(39,6) | \n(1,8) | \n(5,9) | \n(0,1) | \n(99,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n40,7 | \n7,7 | \n3,4 | \n(0,6) | \n1,3 | \n(53,0) | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n(1,4) | \n(118,5) | \n(0,7) | \n(5,6) | \n- | \n(6,3) | \n(132,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n(0,3) | \n0,1 | \n(0,3) | \n- | \n- | \n- | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n3.298,2 | \n799,0 | \n590,1 | \n430,9 | \n242,5 | \n147,1 | \n5.507,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(1.369,1) | \n(541,4) | \n(395,9) | \n(97,0) | \n(99,5) | \n- | \n(2.502,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revaluation | \n- | \n- | \n- | \n17,4 | \n- | \n- | \n17,4 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Depreciation | \n(133,2) | \n(65,0) | \n(71,8) | \n(51,7) | \n(16,9) | \n- | \n(338,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n22,4 | \n21,6 | \n32,1 | \n1,8 | \n5,4 | \n- | \n83,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other reclassification/Other | \n(0,2) | \n(0,4) | \n- | \n0,3 | \n0,3 | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets | \n0,2 | \n66,2 | \n0,4 | \n2,1 | \n- | \n- | \n68,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| from discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Currency translation adjustments | \n0,1 | \n- | \n0,2 | \n- | \n- | \n- | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(1.479,8) | \n(519,0) | \n(435,0) | \n(127,1) | \n(110,7) | \n- | \n(2.671,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n(6,1) | \n(1,4) | \n- | \n- | \n(0,3) | \n- | \n(7,8) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Impairment | \n(7,8) | \n(1,0) | \n(0,3) | \n- | \n(2,9) | \n- | \n(12,0) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Sales and disposals | \n2,2 | \n0,5 | \n0,1 | \n- | \n0,1 | \n- | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reversal of impairments | \n0,7 | \n- | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from | \n- | \n0,7 | \n- | \n- | \n- | \n- | \n0,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| discontinued operations(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(11,0) | \n(1,2) | \n(0,2) | \n- | \n(3,1) | \n- | \n(15,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 March 2023 | \n1.807,4 | \n278,8 | \n154,9 | \n303,8 | \n128,7 | \n147,1 | \n2.820,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information.
\nDuring financial year 2023/24, Colruyt Group acquired property, plant and equipment and intangible assets (excluding right-of-use assets)
\ntotalling EUR 432,6 million (EUR 463 million in financial year 2022/23). These investments relate to acquisitions of property, plant and
\nequipment amounting to EUR 378,3 million (EUR 393,4 million in financial year 2022/23) - which include the expansion and modernisation
\nof the store network, investments in the logistics infrastructure, production departments and green energy - and to acquisitions of intangible
\nassets amounting to EUR 54,3 million (EUR 69,6 million in financial year 2022/23).
\n\n\nThe net carrying amount of the line item \u2018Right-of-use assets\u2019 for the current financial year amounts to EUR 319,8 million (compared to
\nEUR 303,8 million for the previous reporting period) and consists of leases for buildings (EUR 297,7 million) and vehicles, machinery, ICT
\nequipment and other property, plant and equipment (EUR 22,1 million). Acquisitions of right-of-use assets include EUR 10,5 million relating
\nto a sale and leaseback transaction for vehicles.
\nCapEx (in line with the EU Taxonomy definition) of EUR 507,8 million consists of EUR 400,4 million of property, plant and equipment (PPE)
\nand EUR 54,3 million of intangible acquisitions plus EUR 62,8 million of PPE acquisitions through business combinations and EUR 0,9 million
\nof intangible acquisitions through business combinations, minus EUR 10,5 million arising from sale & leaseback transactions. To achieve
\nreconciliation with the CapEx KPI in EU Taxonomy reporting, the table for note 11. Property, plant and equipment was adjusted for both
\nfinancial years, with new leases included under \u2018Acquisitions\u2019 instead of \u2018Revaluation\u2019 for this purpose.
\n\nAn impairment loss of EUR 20,5 million (EUR 12,0 million in financial year 2022/23) was recognised on property, plant and equipment. This is
\nmainly due to impairments in the Retail segment.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\nThe grants received are included in the net carrying amount of the property, plant and equipment item concerned. These grants amount (net) to:
\n\n
\n\n\n | \n | \nPlant, | \n | \n | \nOther | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nmachinery | \n | \n | \nproperty, | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nLand and | \nand | \nFurniture | \nRight-of-use | \nplant and | \nAssets under | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nbuildings | \nequipment | \nand vehicles | \nassets | \nequipment | \nconstruction | \nTotal | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n(5,3) | \n(3,6) | \n(0,1) | \n- | \n- | \n- | \n(9,1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2024 | \n(4,8) | \n(3,1) | \n(0,1) | \n- | \n- | \n- | \n(7,9) | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The grants recognised in profit or loss amount to EUR 1,2 million (EUR 1,4 million in the previous financial reporting period).
\nThe grants consist mainly` of the grant awarded for the construction of the logistics site in Ath/Lessines.
\n
\n\n\n25.2. Repayment schedule lease liabilities
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23(1) | \n\n\n\n\n\n
\n\n| < 1 year | \n64,9 | \n63,8 | \n\n\n\n\n\n
\n\n| 1-5 years | \n210,0 | \n188,5 | \n\n\n\n\n\n
\n\n| > 5 years | \n104,9 | \n91,8 | \n\n\n\n\n\n
\n\n| Total non-discounted lease payments | \n379,7 | \n344,1 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag303": {
"value": "\n
\n\n
\n\n12. Investments in associates
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n526,0 | \n452,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n15,1 | \n97,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transactions with non-controlling interests | \n(8,0) | \n(20,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals/capital decreases | \n(165,2) | \n(94,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n(179,6) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n716,8 | \n3,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income | \n(63,6) | \n88,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend | \n(584,4) | \n(1,4) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other | \n(18,6) | \n1,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n238,5 | \n526,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The investments in associates for the financial year 2023/24 relate to the non-quoted entities AgeCore SA (25,00%), Smartmat (41,36%),
\nScallog SAS (23,73%), The Seaweed Company BV (21,30%), Dreamland NV (25,00%) en Virya Energy NV (30,00%). These investments are
\nconsidered as associates and are accounted for using the equity method given that Colruyt Group has a significant influence based on
\nindicators as defined under paragraph 6 of IAS 28, \u2018Investments in Associates and Joint Ventures\u2019.
\nThe sale of 75% of Dreamland's shares to ToyChamp was finalised in early October 2023. The investment in Dreamland NV has since been
\naccounted for as an investment in associates using the equity method. This change in consolidation method is included in this note under
\nthe line item \u2018Acquisitions\u2019.
\nTransactions with non-controlling interests mainly concern Virya Energy NV and include put options on non-controlling interests agreed by
\nVirya Energy NV with the respective shareholders. This liability is revalued at each closing date, with subsequent changes recognised in equity.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n\nOn 26 July 2023, the sale of Parkwind by Virya Energy NV to JERA
\nGreen Ltd, a subsidiary of JERA Co. Inc., was successfully completed.
\nThe final price was approximately EUR 1,6 billion (net of debt and
\ntransaction costs) at the level of Virya Energy NV. This transaction led
\nto a one-off positive effect of EUR 677,7 million in the consolidated
\nnet result of Colruyt Group accounted for as a share in the result of
\ninvestments using the equity method.
\nThe share of other comprehensive income mainly relates to interest
\nrate swap contracts within Virya Energy NV. The changes in financial
\nyear 2023/24 are explained by the sale of Parkwind.
\nThe dividend and disposals/capital decreases mainly concern
\nVirya Energy NV. They include the dividend of EUR 584,4 million paid
\nin September 2023 by Virya Energy NV and the capital decrease of
\nEUR 164,8 million at Virya Energy NV that took place in December
\n2023.
\nOn 25 March 2024, Colruyt Group sold part of its investment in Virya
\nEnergy NV to Korys, the Colruyt family's investment company. Colruyt
\nGroup's investment in Virya Energy NV thus decreased from 59,94%
\n(at 30 September 2023) to 30%, while that of Korys in Virya Energy
\nNV increased to 70%. This resulted in cash inflow of approximately
\nEUR 179,6 million for Colruyt Group in the second half of 2023/24.
\nThis change is included in this note under the line item \u2018Change in
\nownership percentage\u2019. The requisite measures were taken in the
\ncontext of the conflict of interest rules.
\nFor the current reporting period an amount of EUR -18,6 million is
\nrecognised in \u2018Other\u2019. This mainly relates to a change in classification
\nfrom associate to financial asset for First Retail International 2 NV
\nand Vendis Capital NV.
\nThe investments in Scallog SAS, Smartmat NV, Dreamland NV and
\nThe Seaweed Company BV are presented in the operating segment
\n\u2018Retail\u2019, the investment in Virya Energy NV under the operating
\nsegment \u2018Other activities\u2019 and the investment in AgeCore SA in the
\nsegment \u2018Unallocated\u2019.
\nColruyt Group has the following interest in material associates:
\nColruyt Group values its role as a co-shareholder of Virya Energy.
\nOn the one hand, it wants to actively contribute to its growth story,
\nwhile on the other, it seeks cooperation to develop expertise and
\nknowledge in the green energy transition and energy supply.
\nSmartmat's activities are strategically aligned with Colruyt Group\u2019s
\nactivities. As a valuable addition to the existing Collect&Go
\nservices, they strengthen the positioning of the various brands
\nwithin the retail group. In addition, Colruyt Group and Smartmat
\nsee opportunities to exchange expertise in the field of logistics,
\ndistribution and other aspects, with the aim of improving the
\nefficiency of online services.
\nThe consolidated figures of the material associates are as follows:
\n\n
\n\n\n| 2023 (in million EUR) | \nVirya Energy NV(1)(2)(3) | \nSmartmat NV(1)(3) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n688,4 | \n7,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n450,7 | \n6,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n309,6 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n195,1 | \n5,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n634,4 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n0,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n633,8 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n190,1 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n- | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n739,7 | \n36,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit/ (Loss) from continuing operations | \n(15,4) | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from discontinued operations(2) | \n981,7 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n(120,9) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n845,4 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n24,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n820,9 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n492,0 | \n0,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n176,1 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next financial
\nyear.
\n(2) As a consequence of the sale of Parkwind by Virya Energy NV, the results related to the Parkwind Group within the sub-consolidation of Virya Energy NV were presented as discontinued operations in
\nthe income statement at 31 December 2023.
\n(3) Following the sale of Parkwind by Virya Energy NV, the historical adjustments at Colruyt Group level that were mainly related to the value of the Parkwind entities were reversed. The adjustment for
\nColruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n| 2022 (in million EUR) | \nVirya Energy NV(1)(2) | \nSmartmat NV(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n497,0 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets(2) | \n2,484,4 | \n4,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n240,8 | \n1,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities(2) | \n1,558,2 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n1,182,5 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n110,8 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n1,071,7 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n642,4 | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n(176,1) | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue(3) | \n111,0 | \n30,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from continuing operations | \n9,3 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss from discontinued operations(2) | \n(19,2) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n192,6 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n182,7 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n47,3 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n135,4 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n81,2 | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n11,2 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next
\nfinancial year.
\n(2) As a result of the announced transaction to sell 100% of the shares of Parkwind NV, the requirements of IFRS 5, 'Assets Held for Sale & Discontinued Operations' were met. Consequently, within the
\nsub-consolidation of Virya Energy NV, the entire Parkwind Group was presented as such in the statement of financial position and income statement as of 31 December 2022. The assets of the
\ndiscontinued operation amounted to EUR 2.352,6 million, its liabilities to EUR 1.458,8 million.
\n(3) The adjustments for Colruyt Group at Virya Energy NV are explained mainly by the fact that Colruyt Group recognises the Parkwind entities within Virya Energy NV at historical value. These
\nadjustments to net assets relate to energy contracts within the 'Non-current assets' category. In addition, effects in the consolidated figures of Virya Energy NV resulting from a change in the
\nconsolidation method of the underlying entities are offset by Colruyt Group as these effects are not applicable to Colruyt Group. The adjustment for Colruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n13. Investments in joint ventures
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n16,5 | \n12,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n21,5 | \n6,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n(12,1) | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n0,7 | \n0,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n(5,0) | \n(1,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n21,6 | \n16,5 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Investments in joint ventures for financial year 2023/24 consist of investments in the unlisted entities Achilles Design BV (24,70%), Kriket BV
\n(43,82%), Ticom NV (90,00%), Digiteal NV (26,84%), De Leiding BV (51,99%), Intake BV (70,53%), Apopharma SA (65,00%) and Aera Payment &
\nIdentification AS (25,00%). As Colruyt Group shares the control over these entities with other parties, these joint ventures are included in the
\nconsolidated financial statements using the equity method.
\nIn the financial year, interests were acquired in the companies Intake BV (May 2023) and Aera Payment & Identification AS (April 2023).
\nIn May 2023, Colruyt Group sold its investments in Some BV and Pluginvest BV and in June 2023 its investment in We Connect Data BV.
\nColruyt Group owned 24,97%, 25,00% and 16,03% of the shares, respectively.
\nThrough the exercise of a put option by the two remaining minority shareholders, Colruyt Group's investment in Daltix NV and Daltix
\nUnipessoal LDA was increased from 78,76% to 100% in July 2023. These investments in Daltix NV and Daltix Unipessoal LDA have since been
\nfully consolidated as subsidiaries. This change in consolidation method is included in this note under the line item \u2018Disposals\u2019.
\nThe investments in Kriket BV, Ticom NV, Digiteal NV, De Leiding BV, Intake BV and Apopharma SA are presented in the operating segment
\n'Retail', while those in Achilles Design BV and Aera Payment & Identification AS are presented in the segment 'Unallocated'.
\nThe main activities of these companies take place in Belgium, Norway (Aera Payment & Identification AS) and Switzerland (Apopharma SA).
\nIn both the current financial year 2023/24 and previous financial year 2022/23, there were no material joint ventures.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n34.3. Joint ventures
\n\n
\n\n\n| Achilles Design BV(1) | \nBorchtstraat 30 | \n2800 Mechelen, Belgium | \n0691 752 926 | \n24,70% | \n\n\n\n\n\n\n\n\n\n
\n\n| Aera Payment & Identification | \nAskekroken 11 | \n0277 Oslo, Norway | \n917 351 538 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| AS(1) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Apopharma SA | \nLa Place 5 | \n1308 La Chaux (Cossonay), | \nCHE-381 251 553 | \n65,00% | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nSwitzerland | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| De Leiding BV(1) | \nKerkstraat 108 | \n9050 Gentbrugge, Belgium | \n0694 734 685 | \n51,99% | \n\n\n\n\n\n\n\n\n\n
\n\n| Digiteal NV(1) | \nRue Emile Francqui 6 | \n1435 Mont-Saint-Guibert, Belgium | \n0630 675 588 | \n26,84% | \n\n\n\n\n\n\n\n\n\n
\n\n| Intake BV | \nQuellinstraat 12, bus 6 | \n2018 Antwerp, Belgium | \n0767 722 633 | \n70,53% | \n\n\n\n\n\n\n\n\n\n
\n\n| Kriket BV(1) | \nBrogniezstraat 172, BI07 | \n1070 Anderlecht, Belgium | \n0692 761 033 | \n43,82% | \n\n\n\n\n\n\n\n\n\n
\n\n| Ticom NV | \nBilkensveld 1, bus A | \n1500 Halle, Belgium | \n0820 813 505 | \n90,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n34.4. Associates
\n\n
\n\n\n| AgeCore SA(1) | \nRue de la Synagogue 33 | \n1204 Geneva, Switzerland | \nCHE-222 427 477 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Dreamland NV(2) | \nJozef Huysmanslaan 59 | \n1651 Beersel, Belgium | \n0448 746 645 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Scallog SAS(3) | \nRue du Port 15 | \n92000 Nanterre, France | \n791 336 076 | \n23,73% | \n\n\n\n\n\n\n\n\n\n
\n\n| Smartmat NV(1) | \nDok-Noord 6 | \n9000 Ghent, Belgium | \n0841 142 626 | \n41,36% | \n\n\n\n\n\n\n\n\n\n
\n\n| The Seaweed Company BV(1)(4) | \nLange Haven 132 | \n3111 CK Schiedam, Netherlands | \n72339225 | \n21,30% | \n\n\n\n\n\n\n\n\n\n
\n\n| Virya Energy NV(1)(4) | \nVillalaan 96 | \n1500 Halle, Belgium | \n0739 804 548 | \n30,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n(2) This company closes its financial year on 31 December and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(3) This company closes its financial year on 30 June and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(4) This company is in a sub-consolidation.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag304": {
"value": "\n
\n\n12. Investments in associates
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n526,0 | \n452,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n15,1 | \n97,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transactions with non-controlling interests | \n(8,0) | \n(20,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals/capital decreases | \n(165,2) | \n(94,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n(179,6) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n716,8 | \n3,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income | \n(63,6) | \n88,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend | \n(584,4) | \n(1,4) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other | \n(18,6) | \n1,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n238,5 | \n526,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The investments in associates for the financial year 2023/24 relate to the non-quoted entities AgeCore SA (25,00%), Smartmat (41,36%),
\nScallog SAS (23,73%), The Seaweed Company BV (21,30%), Dreamland NV (25,00%) en Virya Energy NV (30,00%). These investments are
\nconsidered as associates and are accounted for using the equity method given that Colruyt Group has a significant influence based on
\nindicators as defined under paragraph 6 of IAS 28, \u2018Investments in Associates and Joint Ventures\u2019.
\nThe sale of 75% of Dreamland's shares to ToyChamp was finalised in early October 2023. The investment in Dreamland NV has since been
\naccounted for as an investment in associates using the equity method. This change in consolidation method is included in this note under
\nthe line item \u2018Acquisitions\u2019.
\nTransactions with non-controlling interests mainly concern Virya Energy NV and include put options on non-controlling interests agreed by
\nVirya Energy NV with the respective shareholders. This liability is revalued at each closing date, with subsequent changes recognised in equity.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\nOn 26 July 2023, the sale of Parkwind by Virya Energy NV to JERA
\nGreen Ltd, a subsidiary of JERA Co. Inc., was successfully completed.
\nThe final price was approximately EUR 1,6 billion (net of debt and
\ntransaction costs) at the level of Virya Energy NV. This transaction led
\nto a one-off positive effect of EUR 677,7 million in the consolidated
\nnet result of Colruyt Group accounted for as a share in the result of
\ninvestments using the equity method.
\nThe share of other comprehensive income mainly relates to interest
\nrate swap contracts within Virya Energy NV. The changes in financial
\nyear 2023/24 are explained by the sale of Parkwind.
\nThe dividend and disposals/capital decreases mainly concern
\nVirya Energy NV. They include the dividend of EUR 584,4 million paid
\nin September 2023 by Virya Energy NV and the capital decrease of
\nEUR 164,8 million at Virya Energy NV that took place in December
\n2023.
\nOn 25 March 2024, Colruyt Group sold part of its investment in Virya
\nEnergy NV to Korys, the Colruyt family's investment company. Colruyt
\nGroup's investment in Virya Energy NV thus decreased from 59,94%
\n(at 30 September 2023) to 30%, while that of Korys in Virya Energy
\nNV increased to 70%. This resulted in cash inflow of approximately
\nEUR 179,6 million for Colruyt Group in the second half of 2023/24.
\nThis change is included in this note under the line item \u2018Change in
\nownership percentage\u2019. The requisite measures were taken in the
\ncontext of the conflict of interest rules.
\nFor the current reporting period an amount of EUR -18,6 million is
\nrecognised in \u2018Other\u2019. This mainly relates to a change in classification
\nfrom associate to financial asset for First Retail International 2 NV
\nand Vendis Capital NV.
\nThe investments in Scallog SAS, Smartmat NV, Dreamland NV and
\nThe Seaweed Company BV are presented in the operating segment
\n\u2018Retail\u2019, the investment in Virya Energy NV under the operating
\nsegment \u2018Other activities\u2019 and the investment in AgeCore SA in the
\nsegment \u2018Unallocated\u2019.
\nColruyt Group has the following interest in material associates:
\nColruyt Group values its role as a co-shareholder of Virya Energy.
\nOn the one hand, it wants to actively contribute to its growth story,
\nwhile on the other, it seeks cooperation to develop expertise and
\nknowledge in the green energy transition and energy supply.
\nSmartmat's activities are strategically aligned with Colruyt Group\u2019s
\nactivities. As a valuable addition to the existing Collect&Go
\nservices, they strengthen the positioning of the various brands
\nwithin the retail group. In addition, Colruyt Group and Smartmat
\nsee opportunities to exchange expertise in the field of logistics,
\ndistribution and other aspects, with the aim of improving the
\nefficiency of online services.
\nThe consolidated figures of the material associates are as follows:
\n\n
\n\n\n| 2023 (in million EUR) | \nVirya Energy NV(1)(2)(3) | \nSmartmat NV(1)(3) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n688,4 | \n7,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n450,7 | \n6,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n309,6 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n195,1 | \n5,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n634,4 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n0,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n633,8 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n190,1 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n- | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n739,7 | \n36,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit/ (Loss) from continuing operations | \n(15,4) | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from discontinued operations(2) | \n981,7 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n(120,9) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n845,4 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n24,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n820,9 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n492,0 | \n0,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n176,1 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next financial
\nyear.
\n(2) As a consequence of the sale of Parkwind by Virya Energy NV, the results related to the Parkwind Group within the sub-consolidation of Virya Energy NV were presented as discontinued operations in
\nthe income statement at 31 December 2023.
\n(3) Following the sale of Parkwind by Virya Energy NV, the historical adjustments at Colruyt Group level that were mainly related to the value of the Parkwind entities were reversed. The adjustment for
\nColruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n
\n\n\n| 2022 (in million EUR) | \nVirya Energy NV(1)(2) | \nSmartmat NV(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n497,0 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets(2) | \n2,484,4 | \n4,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n240,8 | \n1,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities(2) | \n1,558,2 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n1,182,5 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n110,8 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n1,071,7 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n642,4 | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n(176,1) | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue(3) | \n111,0 | \n30,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from continuing operations | \n9,3 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss from discontinued operations(2) | \n(19,2) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n192,6 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n182,7 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n47,3 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n135,4 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n81,2 | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n11,2 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next
\nfinancial year.
\n(2) As a result of the announced transaction to sell 100% of the shares of Parkwind NV, the requirements of IFRS 5, 'Assets Held for Sale & Discontinued Operations' were met. Consequently, within the
\nsub-consolidation of Virya Energy NV, the entire Parkwind Group was presented as such in the statement of financial position and income statement as of 31 December 2022. The assets of the
\ndiscontinued operation amounted to EUR 2.352,6 million, its liabilities to EUR 1.458,8 million.
\n(3) The adjustments for Colruyt Group at Virya Energy NV are explained mainly by the fact that Colruyt Group recognises the Parkwind entities within Virya Energy NV at historical value. These
\nadjustments to net assets relate to energy contracts within the 'Non-current assets' category. In addition, effects in the consolidated figures of Virya Energy NV resulting from a change in the
\nconsolidation method of the underlying entities are offset by Colruyt Group as these effects are not applicable to Colruyt Group. The adjustment for Colruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34.4. Associates
\n\n
\n\n\n| AgeCore SA(1) | \nRue de la Synagogue 33 | \n1204 Geneva, Switzerland | \nCHE-222 427 477 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Dreamland NV(2) | \nJozef Huysmanslaan 59 | \n1651 Beersel, Belgium | \n0448 746 645 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Scallog SAS(3) | \nRue du Port 15 | \n92000 Nanterre, France | \n791 336 076 | \n23,73% | \n\n\n\n\n\n\n\n\n\n
\n\n| Smartmat NV(1) | \nDok-Noord 6 | \n9000 Ghent, Belgium | \n0841 142 626 | \n41,36% | \n\n\n\n\n\n\n\n\n\n
\n\n| The Seaweed Company BV(1)(4) | \nLange Haven 132 | \n3111 CK Schiedam, Netherlands | \n72339225 | \n21,30% | \n\n\n\n\n\n\n\n\n\n
\n\n| Virya Energy NV(1)(4) | \nVillalaan 96 | \n1500 Halle, Belgium | \n0739 804 548 | \n30,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n(2) This company closes its financial year on 31 December and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(3) This company closes its financial year on 30 June and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(4) This company is in a sub-consolidation.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
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"Tag306": {
"value": "\n12. Investments in associates
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n526,0 | \n452,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n15,1 | \n97,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Transactions with non-controlling interests | \n(8,0) | \n(20,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals/capital decreases | \n(165,2) | \n(94,6) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n(179,6) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n716,8 | \n3,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in other comprehensive income | \n(63,6) | \n88,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dividend | \n(584,4) | \n(1,4) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other | \n(18,6) | \n1,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n238,5 | \n526,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The investments in associates for the financial year 2023/24 relate to the non-quoted entities AgeCore SA (25,00%), Smartmat (41,36%),
\nScallog SAS (23,73%), The Seaweed Company BV (21,30%), Dreamland NV (25,00%) en Virya Energy NV (30,00%). These investments are
\nconsidered as associates and are accounted for using the equity method given that Colruyt Group has a significant influence based on
\nindicators as defined under paragraph 6 of IAS 28, \u2018Investments in Associates and Joint Ventures\u2019.
\nThe sale of 75% of Dreamland's shares to ToyChamp was finalised in early October 2023. The investment in Dreamland NV has since been
\naccounted for as an investment in associates using the equity method. This change in consolidation method is included in this note under
\nthe line item \u2018Acquisitions\u2019.
\nTransactions with non-controlling interests mainly concern Virya Energy NV and include put options on non-controlling interests agreed by
\nVirya Energy NV with the respective shareholders. This liability is revalued at each closing date, with subsequent changes recognised in equity.
\n
\n\n\n\nOn 26 July 2023, the sale of Parkwind by Virya Energy NV to JERA
\nGreen Ltd, a subsidiary of JERA Co. Inc., was successfully completed.
\nThe final price was approximately EUR 1,6 billion (net of debt and
\ntransaction costs) at the level of Virya Energy NV. This transaction led
\nto a one-off positive effect of EUR 677,7 million in the consolidated
\nnet result of Colruyt Group accounted for as a share in the result of
\ninvestments using the equity method.
\nThe share of other comprehensive income mainly relates to interest
\nrate swap contracts within Virya Energy NV. The changes in financial
\nyear 2023/24 are explained by the sale of Parkwind.
\nThe dividend and disposals/capital decreases mainly concern
\nVirya Energy NV. They include the dividend of EUR 584,4 million paid
\nin September 2023 by Virya Energy NV and the capital decrease of
\nEUR 164,8 million at Virya Energy NV that took place in December
\n2023.
\nOn 25 March 2024, Colruyt Group sold part of its investment in Virya
\nEnergy NV to Korys, the Colruyt family's investment company. Colruyt
\nGroup's investment in Virya Energy NV thus decreased from 59,94%
\n(at 30 September 2023) to 30%, while that of Korys in Virya Energy
\nNV increased to 70%. This resulted in cash inflow of approximately
\nEUR 179,6 million for Colruyt Group in the second half of 2023/24.
\nThis change is included in this note under the line item \u2018Change in
\nownership percentage\u2019. The requisite measures were taken in the
\ncontext of the conflict of interest rules.
\nFor the current reporting period an amount of EUR -18,6 million is
\nrecognised in \u2018Other\u2019. This mainly relates to a change in classification
\nfrom associate to financial asset for First Retail International 2 NV
\nand Vendis Capital NV.
\nThe investments in Scallog SAS, Smartmat NV, Dreamland NV and
\nThe Seaweed Company BV are presented in the operating segment
\n\u2018Retail\u2019, the investment in Virya Energy NV under the operating
\nsegment \u2018Other activities\u2019 and the investment in AgeCore SA in the
\nsegment \u2018Unallocated\u2019.
\nColruyt Group has the following interest in material associates:
\nColruyt Group values its role as a co-shareholder of Virya Energy.
\nOn the one hand, it wants to actively contribute to its growth story,
\nwhile on the other, it seeks cooperation to develop expertise and
\nknowledge in the green energy transition and energy supply.
\nSmartmat's activities are strategically aligned with Colruyt Group\u2019s
\nactivities. As a valuable addition to the existing Collect&Go
\nservices, they strengthen the positioning of the various brands
\nwithin the retail group. In addition, Colruyt Group and Smartmat
\nsee opportunities to exchange expertise in the field of logistics,
\ndistribution and other aspects, with the aim of improving the
\nefficiency of online services.
\nThe consolidated figures of the material associates are as follows:
\n\n
\n\n\n| 2023 (in million EUR) | \nVirya Energy NV(1)(2)(3) | \nSmartmat NV(1)(3) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n688,4 | \n7,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets | \n450,7 | \n6,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n309,6 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities | \n195,1 | \n5,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n634,4 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n0,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n633,8 | \n7,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n190,1 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n- | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue | \n739,7 | \n36,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit/ (Loss) from continuing operations | \n(15,4) | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from discontinued operations(2) | \n981,7 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n(120,9) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n845,4 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n24,5 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n820,9 | \n1,9 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n492,0 | \n0,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n176,1 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next financial
\nyear.
\n(2) As a consequence of the sale of Parkwind by Virya Energy NV, the results related to the Parkwind Group within the sub-consolidation of Virya Energy NV were presented as discontinued operations in
\nthe income statement at 31 December 2023.
\n(3) Following the sale of Parkwind by Virya Energy NV, the historical adjustments at Colruyt Group level that were mainly related to the value of the Parkwind entities were reversed. The adjustment for
\nColruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n\n
\n\n\n| 2022 (in million EUR) | \nVirya Energy NV(1)(2) | \nSmartmat NV(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current assets | \n497,0 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current assets(2) | \n2,484,4 | \n4,8 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current liabilities | \n240,8 | \n1,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Current liabilities(2) | \n1,558,2 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Net assets | \n1,182,5 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n110,8 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n1,071,7 | \n3,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in net assets | \n642,4 | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n(176,1) | \n26,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Revenue(3) | \n111,0 | \n30,7 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit from continuing operations | \n9,3 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Loss from discontinued operations(2) | \n(19,2) | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Other comprehensive income | \n192,6 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total comprehensive income | \n182,7 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which non-controlling interests | \n47,3 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n| of which equity attributable to owners of the parent company | \n135,4 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share of Colruyt Group in total comprehensive income | \n81,2 | \n0,3 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Adjustment for Colruyt Group(3) | \n11,2 | \n- | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) Virya Energy NV Group and Smartmat NV are in turn sub-consolidations. Late statutory adjustments not recognised by Colruyt Group are not material and will be accounted for in the next
\nfinancial year.
\n(2) As a result of the announced transaction to sell 100% of the shares of Parkwind NV, the requirements of IFRS 5, 'Assets Held for Sale & Discontinued Operations' were met. Consequently, within the
\nsub-consolidation of Virya Energy NV, the entire Parkwind Group was presented as such in the statement of financial position and income statement as of 31 December 2022. The assets of the
\ndiscontinued operation amounted to EUR 2.352,6 million, its liabilities to EUR 1.458,8 million.
\n(3) The adjustments for Colruyt Group at Virya Energy NV are explained mainly by the fact that Colruyt Group recognises the Parkwind entities within Virya Energy NV at historical value. These
\nadjustments to net assets relate to energy contracts within the 'Non-current assets' category. In addition, effects in the consolidated figures of Virya Energy NV resulting from a change in the
\nconsolidation method of the underlying entities are offset by Colruyt Group as these effects are not applicable to Colruyt Group. The adjustment for Colruyt Group at Smartmat NV relates to goodwill.
\n
\n\n\n\n13. Investments in joint ventures
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n16,5 | \n12,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n21,5 | \n6,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n(12,1) | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n0,7 | \n0,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n(5,0) | \n(1,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n21,6 | \n16,5 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Investments in joint ventures for financial year 2023/24 consist of investments in the unlisted entities Achilles Design BV (24,70%), Kriket BV
\n(43,82%), Ticom NV (90,00%), Digiteal NV (26,84%), De Leiding BV (51,99%), Intake BV (70,53%), Apopharma SA (65,00%) and Aera Payment &
\nIdentification AS (25,00%). As Colruyt Group shares the control over these entities with other parties, these joint ventures are included in the
\nconsolidated financial statements using the equity method.
\nIn the financial year, interests were acquired in the companies Intake BV (May 2023) and Aera Payment & Identification AS (April 2023).
\nIn May 2023, Colruyt Group sold its investments in Some BV and Pluginvest BV and in June 2023 its investment in We Connect Data BV.
\nColruyt Group owned 24,97%, 25,00% and 16,03% of the shares, respectively.
\nThrough the exercise of a put option by the two remaining minority shareholders, Colruyt Group's investment in Daltix NV and Daltix
\nUnipessoal LDA was increased from 78,76% to 100% in July 2023. These investments in Daltix NV and Daltix Unipessoal LDA have since been
\nfully consolidated as subsidiaries. This change in consolidation method is included in this note under the line item \u2018Disposals\u2019.
\nThe investments in Kriket BV, Ticom NV, Digiteal NV, De Leiding BV, Intake BV and Apopharma SA are presented in the operating segment
\n'Retail', while those in Achilles Design BV and Aera Payment & Identification AS are presented in the segment 'Unallocated'.
\nThe main activities of these companies take place in Belgium, Norway (Aera Payment & Identification AS) and Switzerland (Apopharma SA).
\nIn both the current financial year 2023/24 and previous financial year 2022/23, there were no material joint ventures.
\n
\n\n\n\n
\n34. List of consolidated entities
\n34.1. Company
\n\n
\n\n\n| Colruyt Group NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0400 378 485 | \n- | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
34.2. Subsidiaries
\n\n
\n\n\n| AB Restauration SA | \nAvenue du Levant 13 | \n5030 Gembloux, Belgium | \n0475 405 017 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Agripartners NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 417 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Apotheek Noorderlaan NV | \nNoorderlaan 104, bus H | \n2030 Antwerp, Belgium | \n0894 785 309 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Banden Deproost NV | \nZinkstraat 6 | \n1500 Halle, Belgium | \n0424 880 586 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bavingsveld NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0441 486 194 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bike Republic NV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0823 778 933 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bio-Planet Luxembourg SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, Grand Duchy of | \nB262737 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLuxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bio-Planet NV | \nVictor Demesmaekerstraat 167 | \n1500 Halle, Belgium | \n0472 405 143 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bons Plaisirs BV | \nDieudonn\u00e9 Lef\u00e8vrestraat 27 Bus 1 | \n1020 Brussels, Belgium | \n0628 710 646 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bottles NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 058 282 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Buurtwinkels OKay NV | \nVictor Demesmaekerstraat 167 | \n1500 Halle, Belgium | \n0464 994 145 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cedox NV | \nMenenstraat 268 | \n8560 Wevelgem, Belgium | \n0434 445 182 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| CGMI BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 301 067 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Chanteloup SCI | \nBoulevard du 13 Juin 1944 | \n14310 Villers-Bocage, France | \n893 918 532 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco II RDC SASU | \nAv. Pierre Mulele 17, office 203, | \nKinshasa, | \nCD/KNG/RCCM/21-B-01809 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nInfinity Center, Commune de | \nDemocratic Republic of the Congo | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGombe | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco VIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0760 300 846 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco X NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 300 572 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 696 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XV NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 669 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVI NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 768 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 058 480 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 060 163 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codifrance SAS | \nZone Industrielle, Rue de Saint | \n45110 Ch\u00e2teauneuf-sur-Loire, | \n824 116 099 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nBarth\u00e9l\u00e9my 66 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colim NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0400 374 725 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colimpo NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0685 762 581 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colimpo Private Limited | \nUnit 08-09, 13th floor, New | \n Kowloon, Hong Kong | \n59139630 000 11 18 0 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nMandarin Plaza, Tower A 14, | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nScience Museum Road, Tsimshatsui | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEast | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Afrique SAS | \nSacre Coeur III VDN, Villa num\u00e9ro | \n Dakar, Senegal | \nSN DKR 2020 B 13136 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n10684, Bo\u00eete Postal 4579 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Cash and Carry NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 318 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Food Retail NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 615 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Gestion SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, Grand Duchy of | \nB137485 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLuxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Group India Private LTD | \nBuilding N\u00b021, Mindspace, Raheja IT | \n Madhapur, Hyderabad, | \nU72300TG2007 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nPark, Survey nr 64 (Part) HITEC City | \nTelangana State, India - 500081 | \nPTC053130 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| Colruyt Luxembourg SA | \nZ.I. Um Woeller 6 | \n4410 Sanem, | \nB124296 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Retail France SAS | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n789 139 789 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| CoMarkt NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 570 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cycles IMP BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0444.947.017 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Daltix NV | \nOttergemsesteenweg-Zuid 808, | \n9000 Ghent, Belgium | \n0661 713 511 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nbus B160 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Daltix Unipessoal LDA | \nAvenida Antonio Augusto De Aguiar | \n1050-020 Lisbon, Portugal | \n0514 607 769 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n130 Piso 1 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Darzana NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 795 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Davytrans NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0413 920 972 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Delden BV | \nRue de Tubize 2 | \n1440 Braine-le-Ch\u00e2teau, Belgium | \n0446.013.126 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Do Invest Lux SA | \nRue de Beggen 233-241 | \n1221 Luxembourg, | \nB181441 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Do Invest NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0817 092 663 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dreambaby NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0472 630 817 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| E-Logistics NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0830 292 878 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EW 738/740 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0505 738 994 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| FD Company 2 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0770 767 542 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finco France SARL | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n848 012 209 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fleetco NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0423 051 939 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Gerli Erasmus NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0700 575 174 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Het Zilverleen BV | \nIzenbergestraat 175 | \n8690 Alveringem, Belgium | \n0715 775 767 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Heylen-Engels BV | \nMorkhovenseweg 92 | \n2200 Noorderwijk, Belgium | \n0428 695 359 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immo Colruyt France SASU | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n319 642 252 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immo Colruyt Luxembourg SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, | \nB195799 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immoco SARL | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n527 664 965 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Izock BV | \nKerkstraat 132-134 | \n1851 Humbeek, Belgium | \n0426 190 284 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Jims NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0423 644 035 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Jims Oost BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0863 735 312 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Juliette BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0753 439 679 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Locr\u00e9 SA | \nRue De Neudorf 534 | \n2220 Luxembourg, | \nB59147 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Megapara SAS | \nAvenue Franklin Roosevelt 8 | \n59600 Maubeuge, France | \n880 595 731 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Myreas BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0733 909 522 | \n90% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Newpharma Group SA | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n0684 465 652 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Newpharma SA | \nRue Basse-Wez 315/317 | \n4020 Li\u00e8ge, Belgium | \n0838 666 156 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Northlandt NV | \nMoortelstraat 9 | \n9160 Lokeren, Belgium | \n0459 739 517 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| N'Situ Pelende SASU | \nAv. Pierre Mulele 17, bureau 203, | \nKinshasa, Democratic Republic of | \nCD/KNG/RCCM/21-B-01787 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nInfinity Center, Commune de | \nthe Congo | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGombe | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Okay Compact NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0820 198 247 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Puur NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0544 328 861 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail Partners Colruyt Group NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0413 970 957 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Roecol NV | \nSpieveldstraat 4 | \n9160 Lokeren, Belgium | \n0849 963 488 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Roelandt NV | \nWarandestraat 5 | \n9240 Zele, Belgium | \n0412 127 858 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Smart Innovation NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 516 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SmartRetail BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0640 760 224 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| Smartvalue Development SRL | \nStrada Rahovei 11 | \n400212 Judet Cluj, Romania | \n43506711 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue Distribution SRL | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n1004 124 303 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue Services SRL | \nStrada Nedelcu Zugrav 12 | \n300174 Timisoara, Romania | \n34850154 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue SA | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n0821 903 467 | \n100% | \n\n\n\n\n\n\n\n
\n\n| SmartWithFood NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0739 913 228 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Soci\u00e9t\u00e9 Agricole de Meester BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0429 662 290 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Solucious NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0448 692 207 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Sukhino NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 302 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Supermarkt De Belie BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0433 756 581 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Supermarkt Magda NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0422 180 523 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Symeta Hybrid NV | \nInterleuvenlaan 50 | \n3001 Heverlee, Belgium | \n0867 583 935 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Terdeco BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0462 018 027 | \n100% | \n\n\n\n\n\n\n\n
\n\n| The Fashion Society NV(1) | \nBrusselsesteenweg 185 | \n1785 Merchtem, Belgium | \n0553 548 910 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Valfrais NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0418 935 773 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Villers DIS SCI | \nBoulevard du 13 Juin 1944, 21 | \n14310 Villers-Bocage, France | \n432 221 349 | \n100% | \n\n\n\n\n\n\n\n
\n\n| VinoCol NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0760 300 252 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Vlevico NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0422 846 259 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Walcodis NV | \nRue Du Parc Industriel 34 | \n7822 Ath, Belgium | \n0829 176 784 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 1 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0697 694 571 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 2 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0699 852 426 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 3 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0726 754 187 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 4 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0747 601 566 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 5 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0761 776 335 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV1 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0627 969 585 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV2 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0627 973 149 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV3 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0477 728 760 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Z+H2B NV | \nStatiestraat 133-139 | \n2070 Zwijndrecht, Belgium | \n0792 393 097 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Z+Pharma NV | \nStatiestraat 131-139 | \n2070 Zwijndrecht, Belgium | \n0453 060 967 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Zeeboerderij Westdiep BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0739 918 869 | \n80% | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) This company is in a sub-consolidation.
\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34.3. Joint ventures
\n\n
\n\n\n| Achilles Design BV(1) | \nBorchtstraat 30 | \n2800 Mechelen, Belgium | \n0691 752 926 | \n24,70% | \n\n\n\n\n\n\n\n\n\n
\n\n| Aera Payment & Identification | \nAskekroken 11 | \n0277 Oslo, Norway | \n917 351 538 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| AS(1) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Apopharma SA | \nLa Place 5 | \n1308 La Chaux (Cossonay), | \nCHE-381 251 553 | \n65,00% | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nSwitzerland | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| De Leiding BV(1) | \nKerkstraat 108 | \n9050 Gentbrugge, Belgium | \n0694 734 685 | \n51,99% | \n\n\n\n\n\n\n\n\n\n
\n\n| Digiteal NV(1) | \nRue Emile Francqui 6 | \n1435 Mont-Saint-Guibert, Belgium | \n0630 675 588 | \n26,84% | \n\n\n\n\n\n\n\n\n\n
\n\n| Intake BV | \nQuellinstraat 12, bus 6 | \n2018 Antwerp, Belgium | \n0767 722 633 | \n70,53% | \n\n\n\n\n\n\n\n\n\n
\n\n| Kriket BV(1) | \nBrogniezstraat 172, BI07 | \n1070 Anderlecht, Belgium | \n0692 761 033 | \n43,82% | \n\n\n\n\n\n\n\n\n\n
\n\n| Ticom NV | \nBilkensveld 1, bus A | \n1500 Halle, Belgium | \n0820 813 505 | \n90,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34.4. Associates
\n\n
\n\n\n| AgeCore SA(1) | \nRue de la Synagogue 33 | \n1204 Geneva, Switzerland | \nCHE-222 427 477 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Dreamland NV(2) | \nJozef Huysmanslaan 59 | \n1651 Beersel, Belgium | \n0448 746 645 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| Scallog SAS(3) | \nRue du Port 15 | \n92000 Nanterre, France | \n791 336 076 | \n23,73% | \n\n\n\n\n\n\n\n\n\n
\n\n| Smartmat NV(1) | \nDok-Noord 6 | \n9000 Ghent, Belgium | \n0841 142 626 | \n41,36% | \n\n\n\n\n\n\n\n\n\n
\n\n| The Seaweed Company BV(1)(4) | \nLange Haven 132 | \n3111 CK Schiedam, Netherlands | \n72339225 | \n21,30% | \n\n\n\n\n\n\n\n\n\n
\n\n| Virya Energy NV(1)(4) | \nVillalaan 96 | \n1500 Halle, Belgium | \n0739 804 548 | \n30,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n(2) This company closes its financial year on 31 December and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(3) This company closes its financial year on 30 June and is included in the consolidated financial statements based on intermediate financial statements at 31 March.
\n(4) This company is in a sub-consolidation.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n34.5. Changes in consolidation scope
\na. New investments
\nColruyt Group acquired 25% of the shares of Aera Payment & Identification AS in two steps, on 14 April 2023 and 30 June 2023. The activities
\nof Aera Payment & Identification AS are focused on developing payment and ID solutions in conjunction with retailers' loyalty programmes
\nand to ensure that retailers maintain control over their data and value chains.
\nOn 31 May 2023, Colruyt Group acquired 100% of the shares of Apotheek Noorderlaan BV, Z+Pharma BV and Z+H2B BV, and 49,8% of the
\nshares of Intake BV. These acquisitions are part of Colruyt Group's strategy to further develop an ecosystem for health and wellness.
\nOn 31 January 2024, Colruyt Group acquired an additional 13,4% of the shares of Intake BV and subsequently, on 27 February 2024 made a
\ncash contribution to the equity of Intake BV. As a result of these transactions, Colruyt Group holds 70,5% of total Intake BV shares.
\nOn 6 July 2023, Colruyt Group acquired 100% of the shares of French distribution group Degrenne Distribution. This group includes the
\ncompanies Degrenne Distribution SAS, Villers Dis SCI and Chanteloup SCI. The activities of Degrenne Distribution complement those of
\nCodifrance SAS. The investment fits in with Colruyt Group's ambition to further support growth in the neighbourhood store market in France.
\nOn 1 October 2023, Colruyt Group acquired 100% of the shares of Terdeco BV. Terdeco BV in turn holds 100% of the shares of Cedox NV.
\nOn 9 October 2023, Colruyt Group acquired 100% of the shares of Bons Plaisirs BV. This acquisition is part of Colruyt Group's growing activity
\nin the food delivery market.
\nOn 2 January 2024, Colruyt Group acquired 100% of the shares of Valfrais NV. The product range, customer base and operating area of Valfrais
\nNV complement those of Solucious. With this investment, Colruyt Group is focusing on further growth and sharing expertise in foodservice, in
\na rapidly consolidating market.
\nOn 21 and 26 March 2024, Colruyt Group respectively acquired 100% of the shares of Delden BV and Gerli Erasmus NV. These acquisitions are
\npart of Colruyt Group's further expansion strategy.
\nb. Mergers
\nEffective 1 April 2023, a silent merger took place between the company Okay Compact NV on the one hand and the companies Comans NV,
\nComant NV, Combru NV, Comgen NV, Comgil NV, Comjan NV, Comnie NV, Comnik NV, Comkro NV, Commol NV and Comlie NV on the other.
\nAlso effective 1 April 2023, a silent merger took place between the company WV3 BV on the one hand and the companies Van De Veken BV,
\nYaleli BV and VDV-Lease BV on the other.
\nOn 1 October 2023, the silent mergers took place between Etn. Franz Colruyt NV (the acquiring company), and Colruyt Group Services NV on
\nthe one hand and Finco NV on the other (companies to be acquired).
\nThere was also a silent merger between Colim NV on the one hand and the companies Saro BV, Immo De Ce Floor BV and Codex BV on the
\nother. These mergers occurred with retroactive effect from 1 April 2023.
\nOn 1 December 2023, a total transfer of assets (TUP - \u2018transmission universelle de patrimoine\u2019) took place whereby Degrenne Distribution SAS
\nwas dissolved without liquidation and its entire assets transferred to Codifrance SAS. The TUP took place on 1 December 2023, but with fiscal
\neffect from 1 July 2023.
\nc. Newly established companies
\nOn 30 November 2023, the company Smartvalue Distribution SRL was established. The company is active in the distribution and trade of
\ndrugs (medicinal, pharmaceutical, parapharmaceutical, phytopharmaceutical, organic and homoeopathic products) and compounds sold by
\npharmacists.
\nOn 14 December 2023, the companies Codevco XVII NV, Codevco XVIII NV and Bottles NV were established. The Bottles NV company will
\noperate the \u2018First-class wines\u2019 activity.
\n
\n\n\n\n\nd. Other changes
\nOn 9 May 2023, Colruyt Group increased its stake in Myreas NV from 85% to 90%.
\nOn 31 July 2023, Colruyt Group increased its stake in Daltix NV from 78,76% to 100%. Since then, Daltix NV is an integral part of Colruyt Group,
\nas a result of which the investment in Daltix NV is fully consolidated as a subsidiary, and no longer as a joint venture using the equity method.
\nOn 9 August 2023, the names of Codevco IV NV and Codevco VII BV were changed to Colruyt Food Retail NV and VinoCol BV, respectively.
\nThe name of Etn. Franz Colruyt NV was changed to Colruyt Group NV on 10 October 2023, while the name of Codevco XIV NV was changed to
\nCoMarkt NV on 29 December 2023. In March 2024, the names of Codevco IX BV, Smart Technics NV and Joma Sport BV were changed to CGMI
\nBV, Smart Innovation NV and Bike Republic BV, respectively.
\nOn 27 February 2024, the company Het Taartenhuis NV was dissolved and liquidated. On 25 March 2024, the companies Banketbakkerij
\nMariman NV and Enco Retail NV were dissolved and liquidated.
\nOn 1 June 2023, Colruyt Group sold 100% of the shares in DATS 24 NV to Virya Energy NV. Prior to this share transaction, Colruyt Group sold
\nits entire 25% interest in Some BV to DATS 24 NV. In addition, Colruyt Group also transferred all its shares (i.e. 25%) in Pluginvest BV to Virya
\nEnergy NV.
\nOn 22 June 2023, Colruyt Group NV disposed of 16,03% of the shares of We Connect Data BV. As a result of this transfer, Colruyt Group NV no
\nlonger holds any shares in We Connect Data BV.
\nOn 2 October 2023, 75% of the shares of Dreamland NV were transferred by Colruyt Group to Toychamp Holding NV and Nolmans Management
\nInternational BV. The remaining 25% interest in Dreamland NV is now accounted for as an associate using the equity method.
\nOn 25 March 2024, Colruyt Group sold 29,94% of the shares of Virya Energy NV to Korys Investments NV. As a result of this transaction,
\nColruyt Group's investment in Virya Energy NV decreased from 59,94% to 30%.
\n
\n\n\n\n",
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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
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"value": "\n
\n\n13. Investments in joint ventures
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 1 April | \n16,5 | \n12,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions/capital increases | \n21,5 | \n6,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Disposals | \n(12,1) | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in ownership percentage | \n0,7 | \n0,1 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Share in the result for the financial year | \n(5,0) | \n(1,5) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Carrying amount at 31 March | \n21,6 | \n16,5 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
Investments in joint ventures for financial year 2023/24 consist of investments in the unlisted entities Achilles Design BV (24,70%), Kriket BV
\n(43,82%), Ticom NV (90,00%), Digiteal NV (26,84%), De Leiding BV (51,99%), Intake BV (70,53%), Apopharma SA (65,00%) and Aera Payment &
\nIdentification AS (25,00%). As Colruyt Group shares the control over these entities with other parties, these joint ventures are included in the
\nconsolidated financial statements using the equity method.
\nIn the financial year, interests were acquired in the companies Intake BV (May 2023) and Aera Payment & Identification AS (April 2023).
\nIn May 2023, Colruyt Group sold its investments in Some BV and Pluginvest BV and in June 2023 its investment in We Connect Data BV.
\nColruyt Group owned 24,97%, 25,00% and 16,03% of the shares, respectively.
\nThrough the exercise of a put option by the two remaining minority shareholders, Colruyt Group's investment in Daltix NV and Daltix
\nUnipessoal LDA was increased from 78,76% to 100% in July 2023. These investments in Daltix NV and Daltix Unipessoal LDA have since been
\nfully consolidated as subsidiaries. This change in consolidation method is included in this note under the line item \u2018Disposals\u2019.
\nThe investments in Kriket BV, Ticom NV, Digiteal NV, De Leiding BV, Intake BV and Apopharma SA are presented in the operating segment
\n'Retail', while those in Achilles Design BV and Aera Payment & Identification AS are presented in the segment 'Unallocated'.
\nThe main activities of these companies take place in Belgium, Norway (Aera Payment & Identification AS) and Switzerland (Apopharma SA).
\nIn both the current financial year 2023/24 and previous financial year 2022/23, there were no material joint ventures.
\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n34.3. Joint ventures
\n\n
\n\n\n| Achilles Design BV(1) | \nBorchtstraat 30 | \n2800 Mechelen, Belgium | \n0691 752 926 | \n24,70% | \n\n\n\n\n\n\n\n\n\n
\n\n| Aera Payment & Identification | \nAskekroken 11 | \n0277 Oslo, Norway | \n917 351 538 | \n25,00% | \n\n\n\n\n\n\n\n\n\n
\n\n| AS(1) | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| Apopharma SA | \nLa Place 5 | \n1308 La Chaux (Cossonay), | \nCHE-381 251 553 | \n65,00% | \n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nSwitzerland | \n | \n | \n\n\n\n\n\n\n\n\n\n
\n\n| De Leiding BV(1) | \nKerkstraat 108 | \n9050 Gentbrugge, Belgium | \n0694 734 685 | \n51,99% | \n\n\n\n\n\n\n\n\n\n
\n\n| Digiteal NV(1) | \nRue Emile Francqui 6 | \n1435 Mont-Saint-Guibert, Belgium | \n0630 675 588 | \n26,84% | \n\n\n\n\n\n\n\n\n\n
\n\n| Intake BV | \nQuellinstraat 12, bus 6 | \n2018 Antwerp, Belgium | \n0767 722 633 | \n70,53% | \n\n\n\n\n\n\n\n\n\n
\n\n| Kriket BV(1) | \nBrogniezstraat 172, BI07 | \n1070 Anderlecht, Belgium | \n0692 761 033 | \n43,82% | \n\n\n\n\n\n\n\n\n\n
\n\n| Ticom NV | \nBilkensveld 1, bus A | \n1500 Halle, Belgium | \n0820 813 505 | \n90,00% | \n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
(1) These companies close their financial year on 31 December and are included in the consolidated financial statements as of that date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag307": {
"value": "\n
\n\n
\n\n
\n\n
\n14. Financial assets
\n\n14.1. Non-current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive income | \n12,0 | \n10,8 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n14,8 | \n- | \n\n\n\n\n
\n\n| Total | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The non-current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n10,8 | \n14,7 | \n\n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n\n
\n\n| Other | \n21,7 | \n- | \n\n\n\n\n
\n\n| At 31 March | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The financial assets at fair value through other comprehensive income consist mainly of the investments in the holding company
\nSofindev IV NV (9,42%), the investment in North Sea Wind CV (7,20%) and the holdings in investment funds Good Harvest Belgium I SRL
\n(4,61%) and Astanor Ventures Belgium II SRL (5,50%). The investments in the various companies are measured at fair value, calculated as
\nthe share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair value of their own
\ninvestment portfolios.
\nThe financial assets at fair value through profit or loss consist mainly of the investments in First Retail International 2 NV (4,73%) and
\nVendis Capital NV (10,87%).
\nDuring the current reporting period, non-current financial assets increased by net EUR 16,0 million. This is mainly explained by a change in
\nclassification from associate to financial asset for First Retail International 2 NV and Vendis Capital NV totalling EUR 21,6 million as well as the
\ncapital decrease for First Retail International 2 NV of EUR -5,4 million.
\nDuring the previous reporting period, non-current financial assets decreased by net EUR 3,9 million. This was mainly explained by the fair
\nvalue adjustment of Sofindev IV NV of EUR -3,5 million.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n.
\n\n\n\n\n\n\n
\n\n
\n\n
\n\n14.2. Current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Equity instruments at fair value through profit or loss | \n151,4 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities at fair value through profit or loss | \n20,9 | \n17,4 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n53,8 | \n- | \n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n0,1 | \n4,5 | \n\n\n\n\n
\n\n| Total | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n31,3 | \n128,3 | \n\n\n\n\n
\n\n| Acquisitions through business combinations | \n1,0 | \n- | \n\n\n\n\n
\n\n| Acquisitions | \n205,9 | \n6,5 | \n\n\n\n\n
\n\n| Sales and disposals | \n(14,0) | \n(7,5) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n2,0 | \n(0,4) | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Currency translation adjustments | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Reclassification | \n- | \n(95,0) | \n\n\n\n\n
\n\n| At 31 March | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The equity instruments and fixed-income securities at fair value through profit or loss relate mainly to investments in money market funds
\ninvesting primarily in short-term, highly liquid and low-risk financial instruments (EUR 150,8 million) and financial assets held by the
\nLuxembourg reinsurance company Locr\u00e9 SA (EUR 20,9 million for the current period). The equity instruments and fixed-income securities are
\nmeasured at their closing rates on 31 March 2024. Fair value adjustments to the current assets as at 31 March 2024 resulted in a net gain of
\nEUR 2,0 million for the current financial year (compared to a net loss of EUR 0,4 million for the financial year 2022/23).
\nThe financial assets at amortised cost relate to short-term deposits of EUR 53,8 million.
\nThe derivative financial instruments are related to the fair value of the outstanding currency hedges for cash flow hedging purposes.
\nThe cash flow hedging instruments are measured at their fair value at 31 March 2024. Fair value adjustments are accounted for through other
\ncomprehensive income owing to the classification as hedge accounting.
\nMore information on Colruyt Group\u2019s risk management approach to investments can be found in note 27. Risk management.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n
\n\n
\n19. Trade and other receivables
\n
\n
\n\n
\n\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n20. Cash and cash equivalents
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at banks and cash equivalents(1) | \n757,3 | \n347,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash on hand | \n17,4 | \n10,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n774,6 | \n358,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank overdrafts | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net cash and cash equivalents | \n774,6 | \n350,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Cash at banks and cash equivalents also include term deposits of EUR 409,4 million (EUR 176,2 million in financial year 2022/23) and cash in transit of EUR 125,7 million (EUR 42,7 million in
\nfinancial year 2022/23).
\nTerm deposits are convertible into cash within a period of less than 3 months.
\nCash intended for reinsurance activities amounted to EUR 15,9 million in financial year 2023/24 (EUR 6,3 million in financial year 2022/23).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n25. Interest-bearing liabilities
\n
\n
\n\n
\n\n25.1. Terms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n59,1 | \n194,1 | \n98,0 | \n351,3 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n152,8 | \n205,2 | \n55,0 | \n413,0 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n- | \n2,8 | \n- | \n2,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n212,0 | \n653,2 | \n153,0 | \n1.018,2 | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n60,5 | \n180,2 | \n87,7 | \n328,4 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n410,5 | \n295,0 | \n55,8 | \n761,3 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n0,1 | \n5,8 | \n- | \n5,9 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023(1) | \n471,1 | \n732,1 | \n143,5 | \n1.346,7 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\nInterest-bearing liabilities consist primarily of lease liabilities, bank borrowings and the fixed-rate green retail bond.
\nRepayment of the green retail bond is scheduled in February 2028. Interest coupons worth EUR 10,6 million are due annually.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n25.2. Repayment schedule lease liabilities
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23(1) | \n\n\n\n\n\n
\n\n| < 1 year | \n64,9 | \n63,8 | \n\n\n\n\n\n
\n\n| 1-5 years | \n210,0 | \n188,5 | \n\n\n\n\n\n
\n\n| > 5 years | \n104,9 | \n91,8 | \n\n\n\n\n\n
\n\n| Total non-discounted lease payments | \n379,7 | \n344,1 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n25.3. Repayment schedule bank borrowings and others
\n\n
\n\n\n | \nTotal | \nInterest | \nPrincipal | \nTotal | \nInterest | \nPrincipal | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.24 | \n31.03.24 | \n31.03.24 | \n31.03.23(1) | \n31.03.23 | \n31.03.23 | \n\n\n\n\n
\n\n| < 1 year | \n158,0 | \n5,1 | \n152,8 | \n416,7 | \n6,1 | \n410,6 | \n\n\n\n\n
\n\n| 1-5 years | \n218,5 | \n10,6 | \n208,0 | \n314,8 | \n14,0 | \n300,8 | \n\n\n\n\n
\n\n| > 5 years | \n58,9 | \n3,9 | \n55,0 | \n59,6 | \n3,8 | \n55,8 | \n\n\n\n\n
\n\n| Total | \n435,4 | \n19,6 | \n415,8 | \n791,1 | \n23,9 | \n767,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n25.4. Changes in liabilities arising from financing activities
\n\n
\n\n\n | \n | \n | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.23 | \nCash flow(1) | \nportfolio(2) | \ncombinations | \nfication | \nOther(3) | \n31.03.24 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n328,4 | \n(69,0) | \n58,3 | \n- | \n(0,1) | \n33,8 | \n351,3 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n60,5 | \n(69,0) | \n0,6 | \n- | \n58,6 | \n8,4 | \n59,1 | \n\n\n\n\n
\n\n| Non-current | \n267,8 | \n- | \n57,7 | \n- | \n(58,7) | \n25,4 | \n292,2 | \n\n\n\n\n
\n\n| Bank borrowings | \n761,3 | \n(352,8) | \n- | \n4,7 | \n(0,2) | \n- | \n413,0 | \n\n\n\n\n
\n\n| Current | \n410,5 | \n(366,2) | \n- | \n2,8 | \n105,7 | \n- | \n152,8 | \n\n\n\n\n
\n\n| Non-current | \n350,8 | \n13,4 | \n- | \n1,9 | \n(105,9) | \n- | \n260,2 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Current | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Non-current | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Other | \n5,9 | \n(5,8) | \n- | \n2,4 | \n0,3 | \n- | \n2,8 | \n\n\n\n\n
\n\n| Total | \n1.346,7 | \n(427,6) | \n58,3 | \n7,1 | \n(0,0) | \n33,8 | \n1.018,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Cash flow excluding discontinued operations.
\n(2) Changes in lease portfolio include both new leases and terminations.
\n(3) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n\n
\n\n\n | \n | \nCash | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.22 | \nflow | \nportfolio(1) | \ncombinations | \nfication | \nOther(2) | \n31.03.23 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n284,0 | \n(58,8) | \n55,0 | \n2,0 | \n- | \n46,2 | \n328,4 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n50,9 | \n(58,8) | \n3,4 | \n0,5 | \n55,4 | \n9,1 | \n60,5 | \n\n\n\n\n
\n\n| Non-current | \n233,1 | \n- | \n51,6 | \n1,5 | \n(55,4) | \n37,1 | \n267,9 | \n\n\n\n\n
\n\n| Bank borrowings | \n678,1 | \n70,8 | \n- | \n12,4 | \n- | \n- | \n761,3 | \n\n\n\n\n
\n\n| Current | \n298,3 | \n(1,9) | \n- | \n1,9 | \n112,2 | \n- | \n410,5 | \n\n\n\n\n
\n\n| Non-current | \n379,8 | \n72,7 | \n- | \n10,5 | \n(112,2) | \n- | \n350,8 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Non-current | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Other | \n6,6 | \n(9,6) | \n- | \n8,3 | \n- | \n0,6 | \n5,9 | \n\n\n\n\n
\n\n| Total | \n968,7 | \n252,4 | \n55,0 | \n22,7 | \n- | \n47,9 | \n1.346,7 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Changes in lease portfolio include both new leases and terminations.
\n(2) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n
\n\n
\n26. Trade payables, liabilities related to employee benefits and
\nother liabilities
\n
\n
\n
\n
\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(1)
\nTerms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n2,6 | \n- | \n2,6 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,6 | \n- | \n3,6 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.406,1 | \n- | \n- | \n1.406,1 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n- | \n- | \n719,0 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n2.125,1 | \n6,2 | \n- | \n2.131,3 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n1,7 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,7 | \n- | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.295,8 | \n- | \n- | \n1.295,8 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n687,8 | \n- | \n- | \n687,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023 | \n1.983,6 | \n5,4 | \n- | \n1.989,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag308": {
"value": "\n
\n\n
\n\n
\n14. Financial assets
\n\n14.1. Non-current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive income | \n12,0 | \n10,8 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n14,8 | \n- | \n\n\n\n\n
\n\n| Total | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The non-current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n10,8 | \n14,7 | \n\n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n\n
\n\n| Other | \n21,7 | \n- | \n\n\n\n\n
\n\n| At 31 March | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The financial assets at fair value through other comprehensive income consist mainly of the investments in the holding company
\nSofindev IV NV (9,42%), the investment in North Sea Wind CV (7,20%) and the holdings in investment funds Good Harvest Belgium I SRL
\n(4,61%) and Astanor Ventures Belgium II SRL (5,50%). The investments in the various companies are measured at fair value, calculated as
\nthe share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair value of their own
\ninvestment portfolios.
\nThe financial assets at fair value through profit or loss consist mainly of the investments in First Retail International 2 NV (4,73%) and
\nVendis Capital NV (10,87%).
\nDuring the current reporting period, non-current financial assets increased by net EUR 16,0 million. This is mainly explained by a change in
\nclassification from associate to financial asset for First Retail International 2 NV and Vendis Capital NV totalling EUR 21,6 million as well as the
\ncapital decrease for First Retail International 2 NV of EUR -5,4 million.
\nDuring the previous reporting period, non-current financial assets decreased by net EUR 3,9 million. This was mainly explained by the fair
\nvalue adjustment of Sofindev IV NV of EUR -3,5 million.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n
\n\n14.2. Current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Equity instruments at fair value through profit or loss | \n151,4 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities at fair value through profit or loss | \n20,9 | \n17,4 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n53,8 | \n- | \n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n0,1 | \n4,5 | \n\n\n\n\n
\n\n| Total | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n31,3 | \n128,3 | \n\n\n\n\n
\n\n| Acquisitions through business combinations | \n1,0 | \n- | \n\n\n\n\n
\n\n| Acquisitions | \n205,9 | \n6,5 | \n\n\n\n\n
\n\n| Sales and disposals | \n(14,0) | \n(7,5) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n2,0 | \n(0,4) | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Currency translation adjustments | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Reclassification | \n- | \n(95,0) | \n\n\n\n\n
\n\n| At 31 March | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The equity instruments and fixed-income securities at fair value through profit or loss relate mainly to investments in money market funds
\ninvesting primarily in short-term, highly liquid and low-risk financial instruments (EUR 150,8 million) and financial assets held by the
\nLuxembourg reinsurance company Locr\u00e9 SA (EUR 20,9 million for the current period). The equity instruments and fixed-income securities are
\nmeasured at their closing rates on 31 March 2024. Fair value adjustments to the current assets as at 31 March 2024 resulted in a net gain of
\nEUR 2,0 million for the current financial year (compared to a net loss of EUR 0,4 million for the financial year 2022/23).
\nThe financial assets at amortised cost relate to short-term deposits of EUR 53,8 million.
\nThe derivative financial instruments are related to the fair value of the outstanding currency hedges for cash flow hedging purposes.
\nThe cash flow hedging instruments are measured at their fair value at 31 March 2024. Fair value adjustments are accounted for through other
\ncomprehensive income owing to the classification as hedge accounting.
\nMore information on Colruyt Group\u2019s risk management approach to investments can be found in note 27. Risk management.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n
\n19. Trade and other receivables
\n
\n
\n\n
\n\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n20. Cash and cash equivalents
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at banks and cash equivalents(1) | \n757,3 | \n347,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash on hand | \n17,4 | \n10,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n774,6 | \n358,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank overdrafts | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net cash and cash equivalents | \n774,6 | \n350,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Cash at banks and cash equivalents also include term deposits of EUR 409,4 million (EUR 176,2 million in financial year 2022/23) and cash in transit of EUR 125,7 million (EUR 42,7 million in
\nfinancial year 2022/23).
\nTerm deposits are convertible into cash within a period of less than 3 months.
\nCash intended for reinsurance activities amounted to EUR 15,9 million in financial year 2023/24 (EUR 6,3 million in financial year 2022/23).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"value": "\n
\n\n
\n14. Financial assets
\n\n14.1. Non-current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive income | \n12,0 | \n10,8 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n14,8 | \n- | \n\n\n\n\n
\n\n| Total | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The non-current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n10,8 | \n14,7 | \n\n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n\n
\n\n| Other | \n21,7 | \n- | \n\n\n\n\n
\n\n| At 31 March | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The financial assets at fair value through other comprehensive income consist mainly of the investments in the holding company
\nSofindev IV NV (9,42%), the investment in North Sea Wind CV (7,20%) and the holdings in investment funds Good Harvest Belgium I SRL
\n(4,61%) and Astanor Ventures Belgium II SRL (5,50%). The investments in the various companies are measured at fair value, calculated as
\nthe share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair value of their own
\ninvestment portfolios.
\nThe financial assets at fair value through profit or loss consist mainly of the investments in First Retail International 2 NV (4,73%) and
\nVendis Capital NV (10,87%).
\nDuring the current reporting period, non-current financial assets increased by net EUR 16,0 million. This is mainly explained by a change in
\nclassification from associate to financial asset for First Retail International 2 NV and Vendis Capital NV totalling EUR 21,6 million as well as the
\ncapital decrease for First Retail International 2 NV of EUR -5,4 million.
\nDuring the previous reporting period, non-current financial assets decreased by net EUR 3,9 million. This was mainly explained by the fair
\nvalue adjustment of Sofindev IV NV of EUR -3,5 million.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n14.2. Current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Equity instruments at fair value through profit or loss | \n151,4 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities at fair value through profit or loss | \n20,9 | \n17,4 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n53,8 | \n- | \n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n0,1 | \n4,5 | \n\n\n\n\n
\n\n| Total | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n31,3 | \n128,3 | \n\n\n\n\n
\n\n| Acquisitions through business combinations | \n1,0 | \n- | \n\n\n\n\n
\n\n| Acquisitions | \n205,9 | \n6,5 | \n\n\n\n\n
\n\n| Sales and disposals | \n(14,0) | \n(7,5) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n2,0 | \n(0,4) | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Currency translation adjustments | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Reclassification | \n- | \n(95,0) | \n\n\n\n\n
\n\n| At 31 March | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The equity instruments and fixed-income securities at fair value through profit or loss relate mainly to investments in money market funds
\ninvesting primarily in short-term, highly liquid and low-risk financial instruments (EUR 150,8 million) and financial assets held by the
\nLuxembourg reinsurance company Locr\u00e9 SA (EUR 20,9 million for the current period). The equity instruments and fixed-income securities are
\nmeasured at their closing rates on 31 March 2024. Fair value adjustments to the current assets as at 31 March 2024 resulted in a net gain of
\nEUR 2,0 million for the current financial year (compared to a net loss of EUR 0,4 million for the financial year 2022/23).
\nThe financial assets at amortised cost relate to short-term deposits of EUR 53,8 million.
\nThe derivative financial instruments are related to the fair value of the outstanding currency hedges for cash flow hedging purposes.
\nThe cash flow hedging instruments are measured at their fair value at 31 March 2024. Fair value adjustments are accounted for through other
\ncomprehensive income owing to the classification as hedge accounting.
\nMore information on Colruyt Group\u2019s risk management approach to investments can be found in note 27. Risk management.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag310": {
"value": "\n
\n14. Financial assets
\n\n14.1. Non-current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive income | \n12,0 | \n10,8 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n14,8 | \n- | \n\n\n\n\n
\n\n| Total | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The non-current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n10,8 | \n14,7 | \n\n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n\n
\n\n| Other | \n21,7 | \n- | \n\n\n\n\n
\n\n| At 31 March | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The financial assets at fair value through other comprehensive income consist mainly of the investments in the holding company
\nSofindev IV NV (9,42%), the investment in North Sea Wind CV (7,20%) and the holdings in investment funds Good Harvest Belgium I SRL
\n(4,61%) and Astanor Ventures Belgium II SRL (5,50%). The investments in the various companies are measured at fair value, calculated as
\nthe share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair value of their own
\ninvestment portfolios.
\nThe financial assets at fair value through profit or loss consist mainly of the investments in First Retail International 2 NV (4,73%) and
\nVendis Capital NV (10,87%).
\nDuring the current reporting period, non-current financial assets increased by net EUR 16,0 million. This is mainly explained by a change in
\nclassification from associate to financial asset for First Retail International 2 NV and Vendis Capital NV totalling EUR 21,6 million as well as the
\ncapital decrease for First Retail International 2 NV of EUR -5,4 million.
\nDuring the previous reporting period, non-current financial assets decreased by net EUR 3,9 million. This was mainly explained by the fair
\nvalue adjustment of Sofindev IV NV of EUR -3,5 million.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n14.2. Current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Equity instruments at fair value through profit or loss | \n151,4 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities at fair value through profit or loss | \n20,9 | \n17,4 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n53,8 | \n- | \n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n0,1 | \n4,5 | \n\n\n\n\n
\n\n| Total | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
Current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n31,3 | \n128,3 | \n\n\n\n\n
\n\n| Acquisitions through business combinations | \n1,0 | \n- | \n\n\n\n\n
\n\n| Acquisitions | \n205,9 | \n6,5 | \n\n\n\n\n
\n\n| Sales and disposals | \n(14,0) | \n(7,5) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n2,0 | \n(0,4) | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Currency translation adjustments | \n- | \n(0,3) | \n\n\n\n\n
\n\n| Reclassification | \n- | \n(95,0) | \n\n\n\n\n
\n\n| At 31 March | \n226,2 | \n31,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The equity instruments and fixed-income securities at fair value through profit or loss relate mainly to investments in money market funds
\ninvesting primarily in short-term, highly liquid and low-risk financial instruments (EUR 150,8 million) and financial assets held by the
\nLuxembourg reinsurance company Locr\u00e9 SA (EUR 20,9 million for the current period). The equity instruments and fixed-income securities are
\nmeasured at their closing rates on 31 March 2024. Fair value adjustments to the current assets as at 31 March 2024 resulted in a net gain of
\nEUR 2,0 million for the current financial year (compared to a net loss of EUR 0,4 million for the financial year 2022/23).
\nThe financial assets at amortised cost relate to short-term deposits of EUR 53,8 million.
\nThe derivative financial instruments are related to the fair value of the outstanding currency hedges for cash flow hedging purposes.
\nThe cash flow hedging instruments are measured at their fair value at 31 March 2024. Fair value adjustments are accounted for through other
\ncomprehensive income owing to the classification as hedge accounting.
\nMore information on Colruyt Group\u2019s risk management approach to investments can be found in note 27. Risk management.
\n
\n\n\n\n\n\n\n
\n26. Trade payables, liabilities related to employee benefits and
\nother liabilities
\n
\n
\n
\n
\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(1)
\nTerms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n2,6 | \n- | \n2,6 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,6 | \n- | \n3,6 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.406,1 | \n- | \n- | \n1.406,1 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n- | \n- | \n719,0 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n2.125,1 | \n6,2 | \n- | \n2.131,3 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n1,7 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,7 | \n- | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.295,8 | \n- | \n- | \n1.295,8 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n687,8 | \n- | \n- | \n687,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023 | \n1.983,6 | \n5,4 | \n- | \n1.989,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
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"Tag311": {
"value": "\n14.1. Non-current assets
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive income | \n12,0 | \n10,8 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n14,8 | \n- | \n\n\n\n\n
\n\n| Total | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The non-current financial assets evolved as follows during the financial year:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| At 1 April | \n10,8 | \n14,7 | \n\n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n\n
\n\n| Other | \n21,7 | \n- | \n\n\n\n\n
\n\n| At 31 March | \n26,8 | \n10,8 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The financial assets at fair value through other comprehensive income consist mainly of the investments in the holding company
\nSofindev IV NV (9,42%), the investment in North Sea Wind CV (7,20%) and the holdings in investment funds Good Harvest Belgium I SRL
\n(4,61%) and Astanor Ventures Belgium II SRL (5,50%). The investments in the various companies are measured at fair value, calculated as
\nthe share of Colruyt Group in the equity of these companies, corrected, in the case of the investment funds, for the fair value of their own
\ninvestment portfolios.
\nThe financial assets at fair value through profit or loss consist mainly of the investments in First Retail International 2 NV (4,73%) and
\nVendis Capital NV (10,87%).
\nDuring the current reporting period, non-current financial assets increased by net EUR 16,0 million. This is mainly explained by a change in
\nclassification from associate to financial asset for First Retail International 2 NV and Vendis Capital NV totalling EUR 21,6 million as well as the
\ncapital decrease for First Retail International 2 NV of EUR -5,4 million.
\nDuring the previous reporting period, non-current financial assets decreased by net EUR 3,9 million. This was mainly explained by the fair
\nvalue adjustment of Sofindev IV NV of EUR -3,5 million.
\n
\n\n\n\n\n\n\n25.1. Terms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n59,1 | \n194,1 | \n98,0 | \n351,3 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n152,8 | \n205,2 | \n55,0 | \n413,0 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n- | \n2,8 | \n- | \n2,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n212,0 | \n653,2 | \n153,0 | \n1.018,2 | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n60,5 | \n180,2 | \n87,7 | \n328,4 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n410,5 | \n295,0 | \n55,8 | \n761,3 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n0,1 | \n5,8 | \n- | \n5,9 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023(1) | \n471,1 | \n732,1 | \n143,5 | \n1.346,7 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\nInterest-bearing liabilities consist primarily of lease liabilities, bank borrowings and the fixed-rate green retail bond.
\nRepayment of the green retail bond is scheduled in February 2028. Interest coupons worth EUR 10,6 million are due annually.
\n
\n\n\n\n\n\n\n\n",
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"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
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},
"Tag312": {
"value": "\n15. Business combinations
\nOn 6 July 2023, Colruyt Group acquired control over 100% of the shares of Degrenne Distribution, following which this subsidiary was included
\nin the consolidated figures. Degrenne Distribution is a major player in the distribution sector, operating in the north-west of France and in the
\n\u00cele-de-France region. In line with IFRS 3, a Purchase Price Allocation was performed. After this exercise, unallocated goodwill in the amount
\nof EUR 6,4 million remained. This is underpinned by future synergies that will be generated by the integration of Degrenne Distribution into
\nColruyt Group. The transaction price was paid entirely in cash with no material contingent liabilities attached.
\nThe acquisition balance sheet after purchase price allocation (PPA) can be summarised as follows:
\n\n
\n\n\n| (in million EUR) | \n | \n\n\n\n\n
\n\n| Non-current assets | \n56,5 | \n\n\n\n\n
\n\n| Current assets | \n28,4 | \n\n\n\n\n
\n\n| Non-current liabilities | \n15,5 | \n\n\n\n\n
\n\n| Current liabilities | \n23,4 | \n\n\n\n\n
\n\n| Net assets | \n46,0 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
On 21 September 2023, Colruyt Group reached agreement with Match NV and Profi NV, subsidiaries of the Louis Delhaize NV group, to acquire
\n28 Match and 29 Smatch stores in Belgium. In mid-April 2024, Colruyt Group received final approval from the Belgian Competition Authority
\n(BCA) to acquire 28 Match and 26 Smatch stores. Colruyt Group acquired control obtaining the BCA's preliminary approval on 4 March 2024.
\nThe transaction includes the takeover of personnel and assets, primarily real estate, store fixtures and inventories.
\nThe transaction resulted in provisional goodwill in the amount of EUR 34,8 million. The allocation of the acquisition price to the underlying
\nassets has not yet been finalised at the reporting date and will be finalised during financial year 2024/25. The provisional goodwill is
\nunderpinned by future synergies that will be generated by the integration of the locations into Colruyt Group. These synergies will be
\ngenerated by new business opportunities and cost efficiencies, among other things.
\nThe acquisition balance sheet can be summarised as follows:
\n\n
\n\n\n| (in million EUR) | \n | \n\n\n\n\n
\n\n| Non-current assets | \n31,7 | \n\n\n\n\n
\n\n| Current assets | \n9,1 | \n\n\n\n\n
\n\n| Non-current liabilities | \n- | \n\n\n\n\n
\n\n| Current liabilities | \n7,1 | \n\n\n\n\n
\n\n| Net assets | \n33,7 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
There were no other material business combinations in financial year 2023/24.
\n
\n\n\n\n\n\n",
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},
"Tag313": {
"value": "\n
\n16. Assets held for sale, disposal of subsidiaries and
\ndiscontinued operations
\n\n16.1. Assets held for sale
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Intangible assets | \n- | \n1,3 | \n\n\n\n\n
\n\n| Property, plant and equipment | \n0,1 | \n62,8 | \n\n\n\n\n
\n\n| Other receivables | \n- | \n0,4 | \n\n\n\n\n
\n\n| Total non-current assets from discontinued operations | \n0,1 | \n64,6 | \n\n\n\n\n
\n\n| Inventories | \n9,4 | \n20,4 | \n\n\n\n\n
\n\n| Trade receivables | \n2,1 | \n40,5 | \n\n\n\n\n
\n\n| Current tax assets | \n- | \n0,2 | \n\n\n\n\n
\n\n| Other receivables | \n0,1 | \n2,6 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n0,8 | \n2,6 | \n\n\n\n\n
\n\n| Total current assets from discontinued operations | \n12,4 | \n66,3 | \n\n\n\n\n
\n\n| Total assets from discontinued operations | \n12,5 | \n130,8 | \n\n\n\n\n
\n\n| Liabilities related to employee benefits | \n0,7 | \n0,1 | \n\n\n\n\n
\n\n| Deferred tax liabilities | \n- | \n1,2 | \n\n\n\n\n
\n\n| Interest-bearing and other liabilities | \n- | \n3,0 | \n\n\n\n\n
\n\n| Total non-current liabilities from discontinued operations | \n0,7 | \n4,3 | \n\n\n\n\n
\n\n| Interest-bearing liabilities | \n- | \n0,6 | \n\n\n\n\n
\n\n| Trade payables | \n3,5 | \n79,6 | \n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities | \n4,7 | \n4,7 | \n\n\n\n\n
\n\n| Total current liabilities from discontinued operations | \n8,2 | \n84,9 | \n\n\n\n\n
\n\n| Total liabilities from discontinued operations | \n8,9 | \n89,2 | \n\n\n\n\n
\n\n| Net carrying amount from discontinued operations | \n3,6 | \n41,6 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
At the end of financial year 2023/24, the assets of Dreambaby NV were classified as \u2018Assets held for sale\u2019, after an agreement was reached
\nwith the acquirer on 25 March 2024 to purchase 100% of the shares from Colruyt Group. Although a binding agreement was reached, the sale
\nremained subject to some conditions at the reporting date before proceeding with the closing of the transaction. Dreambaby NV's activities
\nare presented in the 'Retail' operating segment. The above amounts exclude receivables and liabilities of Dreambaby 24 NV with respect to
\nfully consolidated companies within Colruyt Group. For more information on the expected completion method and timing in financial year
\n2024/25, we refer to note 32. Events after the reporting date.
\nAt the end of financial year 2022/23, the activities of DATS 24 NV were classified as \u2018Assets held for sale\u2019, after Colruyt Group had
\ncommunicated its intention in October 2022 to transfer the activities to its associate, Virya Energy NV. In March 2023, the conditions for
\npresenting the associated assets and liabilities as 'discontinued operations' were met. The above amounts exclude receivables and liabilities
\nof DATS 24 NV with respect to fully consolidated companies within Colruyt Group. On 1 June 2023, Colruyt Group reached an agreement for the
\nsale of DATS 24 NV. For more information on this transaction in financial year 2023/24, we refer to note 16.2 Disposal of Subsidiaries.
\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n
\n\n16.2. Disposal of subsidiaries
\nOn 1 June 2023, Colruyt Group and Virya Energy NV reached an agreement to fully transfer DATS 24 NV, presented under the operating
\nsegment \u2018Other activities\u2019 to the energy holding company Virya Energy NV. Virya Energy NV, an associate of Colruyt Group and also a related
\nparty, paid a final acquisition price of EUR 81,8 million resulting in a one-off positive net result for Colruyt Group of EUR 8,5 million,
\nrecognised as a result for the financial year from discontinued operations. As of June 2023, DATS 24 is no longer fully consolidated by
\nColruyt Group, but by Virya Energy NV. This means that as of June 2023, the results of DATS 24 have been accounted for in Colruyt Group\u2019s
\nconsolidated figures via Virya Energy NV using the equity method. The fuel distribution activities in France are inseparable from, and therefore
\nintegrally related to, the stores in France and are not part of this transaction. The requisite measures were taken in the context of the conflict
\nof interest rules.
\nWe refer to note 12. Investments in associates for more information on Virya Energy NV's disposal of Parkwind to JERA Green Ltd. and Colruyt
\nGroup's sale of part of its investment in Virya Energy NV to Korys.
\nIn April 2023, Colruyt Group reached an agreement in principle with ToyChamp Holding NV for the sale of 75% of the shares of Dreamland NV,
\npresented under the operating segment \u2018Retail\u2019. In October 2023, this transaction was finalised at a capital loss of EUR 3,6 million, presented
\nin the result for the financial year from discontinued operations. As of the second half of 2023/24, Dreamland NV is accounted for at 25%
\nusing the equity method. A capital increase of EUR 17,0 million took place at the end of September 2023 to finance the previously planned
\nrestructuring charge as well as to settle outstanding balances with the group.
\nThere were no other material disposals of subsidiaries in financial year 2023/24.
\n
\n\n\n\n\n\n\n\n16.3. Discontinued operations
\nConsolidated income statement of discontinued operations
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| Revenue | \n260,6 | \n1.128,8 | \n\n\n\n\n
\n\n| Operating profit (EBIT) | \n(22,7) | \n(2,5) | \n\n\n\n\n
\n\n| Profit/ (Loss) before taxes | \n(23,3) | \n(2,5) | \n\n\n\n\n
\n\n| Income tax expense | \n(2,5) | \n(6,9) | \n\n\n\n\n
\n\n| Gain/loss realised | \n4,9 | \n- | \n\n\n\n\n
\n\n| Profit/ (Loss) for the financial year from discontinued operations | \n(20,8) | \n(9,4) | \n\n\n\n\n
\n\n| Attributable to: | \n | \n | \n\n\n\n\n
\n\n| Owners of the parent company | \n(20,8) | \n(9,4) | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\n
\n\n\n\n\n\n\n
\n\nIn the consolidated income statement, DATS 24 NV, Dreamland NV and Dreambaby NV are presented as discontinued operations in the
\ntwo financial years 2023/24 and 2022/23. In financial year 2023/24, the result of DATS 24 NV is recognised as a discontinued operation for
\ntwo months, that of Dreamland NV for six months and that of Dreambaby NV for twelve months. In financial year 2022/23, the results of
\nDATS 24 NV, Dreamland NV and Dreambaby NV were recognised as discontinued operations for twelve months.
\nAs Colruyt Group intends to continue purchasing services and products from DATS 24 NV after the latter's contribution into Virya Energy NV,
\nthe intra-group transactions between continuing operations and discontinued operations were not eliminated. The same method was used
\nfor Dreamland NV and Dreambaby NV.
\nThe disposal of Dreamland NV has already been described in 16.2. Disposal of subsidiaries.
\nIn 2023/24, the result for the financial year from discontinued operations was EUR -20,9 million, consisting of:
\n\u2022 DATS 24 NV\u2019s result of EUR 7,4 million (for a two-month period),
\n\u2022 Dreamland NV's result of EUR -14,3 million (for a six-month period and including a restructuring charge of EUR 6,5 million),
\n\u2022 Dreambaby NV\u2019s result of EUR -9,2 million (for a twelve-month period),
\n\u2022 The EUR 8,5 million gain on the disposal of DATS 24 NV,
\n\u2022 A EUR -3,6 million loss on the disposal of Dreamland NV,
\n\u2022 A one-off negative effect of EUR -9,6 million, among others in the context of the disposal of Dreambaby NV to the management of Supra
\nBazar.
\nIn 2022/23, the result for the financial year from discontinued operations was EUR -9,4 million, consisting of:
\n\u2022 DATS 24 NV\u2019s result of EUR 20,9 million (for a full financial year),
\n\u2022 Dreamland NV\u2019s result of EUR -22,2 million (for a full financial year),
\n\u2022 Dreambaby NV\u2019s result of EUR -8,0 million (for a full financial year).
\nConsolidated cash flows from discontinued operations
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from operating activities | \n5,1 | \n35,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from investing activities | \n(8,9) | \n(4,8) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from financing activities | \n16,4 | \n(24,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net increase/(decrease) of cash and cash equivalents | \n12,6 | \n5,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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}
},
"Tag314": {
"value": "\n16.1. Assets held for sale
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| Intangible assets | \n- | \n1,3 | \n\n\n\n\n
\n\n| Property, plant and equipment | \n0,1 | \n62,8 | \n\n\n\n\n
\n\n| Other receivables | \n- | \n0,4 | \n\n\n\n\n
\n\n| Total non-current assets from discontinued operations | \n0,1 | \n64,6 | \n\n\n\n\n
\n\n| Inventories | \n9,4 | \n20,4 | \n\n\n\n\n
\n\n| Trade receivables | \n2,1 | \n40,5 | \n\n\n\n\n
\n\n| Current tax assets | \n- | \n0,2 | \n\n\n\n\n
\n\n| Other receivables | \n0,1 | \n2,6 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n0,8 | \n2,6 | \n\n\n\n\n
\n\n| Total current assets from discontinued operations | \n12,4 | \n66,3 | \n\n\n\n\n
\n\n| Total assets from discontinued operations | \n12,5 | \n130,8 | \n\n\n\n\n
\n\n| Liabilities related to employee benefits | \n0,7 | \n0,1 | \n\n\n\n\n
\n\n| Deferred tax liabilities | \n- | \n1,2 | \n\n\n\n\n
\n\n| Interest-bearing and other liabilities | \n- | \n3,0 | \n\n\n\n\n
\n\n| Total non-current liabilities from discontinued operations | \n0,7 | \n4,3 | \n\n\n\n\n
\n\n| Interest-bearing liabilities | \n- | \n0,6 | \n\n\n\n\n
\n\n| Trade payables | \n3,5 | \n79,6 | \n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities | \n4,7 | \n4,7 | \n\n\n\n\n
\n\n| Total current liabilities from discontinued operations | \n8,2 | \n84,9 | \n\n\n\n\n
\n\n| Total liabilities from discontinued operations | \n8,9 | \n89,2 | \n\n\n\n\n
\n\n| Net carrying amount from discontinued operations | \n3,6 | \n41,6 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
At the end of financial year 2023/24, the assets of Dreambaby NV were classified as \u2018Assets held for sale\u2019, after an agreement was reached
\nwith the acquirer on 25 March 2024 to purchase 100% of the shares from Colruyt Group. Although a binding agreement was reached, the sale
\nremained subject to some conditions at the reporting date before proceeding with the closing of the transaction. Dreambaby NV's activities
\nare presented in the 'Retail' operating segment. The above amounts exclude receivables and liabilities of Dreambaby 24 NV with respect to
\nfully consolidated companies within Colruyt Group. For more information on the expected completion method and timing in financial year
\n2024/25, we refer to note 32. Events after the reporting date.
\nAt the end of financial year 2022/23, the activities of DATS 24 NV were classified as \u2018Assets held for sale\u2019, after Colruyt Group had
\ncommunicated its intention in October 2022 to transfer the activities to its associate, Virya Energy NV. In March 2023, the conditions for
\npresenting the associated assets and liabilities as 'discontinued operations' were met. The above amounts exclude receivables and liabilities
\nof DATS 24 NV with respect to fully consolidated companies within Colruyt Group. On 1 June 2023, Colruyt Group reached an agreement for the
\nsale of DATS 24 NV. For more information on this transaction in financial year 2023/24, we refer to note 16.2 Disposal of Subsidiaries.
\n
\n\n\n\n\n\n\n16.2. Disposal of subsidiaries
\nOn 1 June 2023, Colruyt Group and Virya Energy NV reached an agreement to fully transfer DATS 24 NV, presented under the operating
\nsegment \u2018Other activities\u2019 to the energy holding company Virya Energy NV. Virya Energy NV, an associate of Colruyt Group and also a related
\nparty, paid a final acquisition price of EUR 81,8 million resulting in a one-off positive net result for Colruyt Group of EUR 8,5 million,
\nrecognised as a result for the financial year from discontinued operations. As of June 2023, DATS 24 is no longer fully consolidated by
\nColruyt Group, but by Virya Energy NV. This means that as of June 2023, the results of DATS 24 have been accounted for in Colruyt Group\u2019s
\nconsolidated figures via Virya Energy NV using the equity method. The fuel distribution activities in France are inseparable from, and therefore
\nintegrally related to, the stores in France and are not part of this transaction. The requisite measures were taken in the context of the conflict
\nof interest rules.
\nWe refer to note 12. Investments in associates for more information on Virya Energy NV's disposal of Parkwind to JERA Green Ltd. and Colruyt
\nGroup's sale of part of its investment in Virya Energy NV to Korys.
\nIn April 2023, Colruyt Group reached an agreement in principle with ToyChamp Holding NV for the sale of 75% of the shares of Dreamland NV,
\npresented under the operating segment \u2018Retail\u2019. In October 2023, this transaction was finalised at a capital loss of EUR 3,6 million, presented
\nin the result for the financial year from discontinued operations. As of the second half of 2023/24, Dreamland NV is accounted for at 25%
\nusing the equity method. A capital increase of EUR 17,0 million took place at the end of September 2023 to finance the previously planned
\nrestructuring charge as well as to settle outstanding balances with the group.
\nThere were no other material disposals of subsidiaries in financial year 2023/24.
\n
\n\n\n\n\n\n",
"dimensions": {
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag315": {
"value": "\n16.3. Discontinued operations
\nConsolidated income statement of discontinued operations
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n
\n\n| Revenue | \n260,6 | \n1.128,8 | \n\n\n\n\n
\n\n| Operating profit (EBIT) | \n(22,7) | \n(2,5) | \n\n\n\n\n
\n\n| Profit/ (Loss) before taxes | \n(23,3) | \n(2,5) | \n\n\n\n\n
\n\n| Income tax expense | \n(2,5) | \n(6,9) | \n\n\n\n\n
\n\n| Gain/loss realised | \n4,9 | \n- | \n\n\n\n\n
\n\n| Profit/ (Loss) for the financial year from discontinued operations | \n(20,8) | \n(9,4) | \n\n\n\n\n
\n\n| Attributable to: | \n | \n | \n\n\n\n\n
\n\n| Owners of the parent company | \n(20,8) | \n(9,4) | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
\n\n\n\n\n\n\nIn the consolidated income statement, DATS 24 NV, Dreamland NV and Dreambaby NV are presented as discontinued operations in the
\ntwo financial years 2023/24 and 2022/23. In financial year 2023/24, the result of DATS 24 NV is recognised as a discontinued operation for
\ntwo months, that of Dreamland NV for six months and that of Dreambaby NV for twelve months. In financial year 2022/23, the results of
\nDATS 24 NV, Dreamland NV and Dreambaby NV were recognised as discontinued operations for twelve months.
\nAs Colruyt Group intends to continue purchasing services and products from DATS 24 NV after the latter's contribution into Virya Energy NV,
\nthe intra-group transactions between continuing operations and discontinued operations were not eliminated. The same method was used
\nfor Dreamland NV and Dreambaby NV.
\nThe disposal of Dreamland NV has already been described in 16.2. Disposal of subsidiaries.
\nIn 2023/24, the result for the financial year from discontinued operations was EUR -20,9 million, consisting of:
\n\u2022 DATS 24 NV\u2019s result of EUR 7,4 million (for a two-month period),
\n\u2022 Dreamland NV's result of EUR -14,3 million (for a six-month period and including a restructuring charge of EUR 6,5 million),
\n\u2022 Dreambaby NV\u2019s result of EUR -9,2 million (for a twelve-month period),
\n\u2022 The EUR 8,5 million gain on the disposal of DATS 24 NV,
\n\u2022 A EUR -3,6 million loss on the disposal of Dreamland NV,
\n\u2022 A one-off negative effect of EUR -9,6 million, among others in the context of the disposal of Dreambaby NV to the management of Supra
\nBazar.
\nIn 2022/23, the result for the financial year from discontinued operations was EUR -9,4 million, consisting of:
\n\u2022 DATS 24 NV\u2019s result of EUR 20,9 million (for a full financial year),
\n\u2022 Dreamland NV\u2019s result of EUR -22,2 million (for a full financial year),
\n\u2022 Dreambaby NV\u2019s result of EUR -8,0 million (for a full financial year).
\nConsolidated cash flows from discontinued operations
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from operating activities | \n5,1 | \n35,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from investing activities | \n(8,9) | \n(4,8) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash flow from financing activities | \n16,4 | \n(24,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net increase/(decrease) of cash and cash equivalents | \n12,6 | \n5,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
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"value": "\n
\n
\n\n17. Deferred tax assets and liabilities
\nDeferred tax assets and liabilities can be detailed as follows:
\n17.1. Net carrying amount
\n(in million EUR)
\n\n
\n\n\n | \nAssets | \nLiabilities | \nBalance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Intangible assets | \n8,7 | \n9,6 | \n(16,8) | \n(0,1) | \n(8,1) | \n9,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Property, plant and equipment | \n1,7 | \n1,9 | \n(133,1) | \n(140,7) | \n(131,4) | \n(138,8) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Inventories | \n0,3 | \n- | \n(0,5) | \n(0,5) | \n(0,3) | \n(0,5) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Receivables | \n6,1 | \n3,3 | \n(10,9) | \n(6,7) | \n(4,8) | \n(3,4) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Liabilities related to employee benefits | \n21,8 | \n12,0 | \n(12,5) | \n- | \n9,3 | \n12,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other provisions | \n1,6 | \n1,1 | \n(11,3) | \n(12,0) | \n(9,7) | \n(10,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other liabilities | \n85,6 | \n77,5 | \n(37,7) | \n(25,3) | \n47,9 | \n52,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Tax loss carry-forwards, deductible items and reclaimable | \n100,4 | \n73,0 | \n- | \n- | \n100,4 | \n73,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| tax paid | \n | \n | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Gross deferred tax assets/(liabilities) | \n226,2 | \n178,4 | \n(222,9) | \n(185,3) | \n3,3 | \n(6,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Unrecognised tax assets/liabilities | \n(117,3) | \n(87,6) | \n37,7 | \n26,4 | \n(79,6) | \n(61,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Offsetting tax assets/liabilities | \n(92,6) | \n(72,7) | \n92,6 | \n72,7 | \n- | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net deferred tax assets/(liabilities) | \n16,3 | \n18,1 | \n(92,6) | \n(86,2) | \n(76,3) | \n(68,1) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
On 31 March 2024, Colruyt Group had unrecognised deferred tax assets and liabilities amounting to EUR 79,6 million (EUR 61,2 million on
\n31 March 2023). These temporary differences, tax losses and unused tax assets carried forward total EUR 318,6 million (EUR 244,8 million for
\nthe 2022/23 financial year). The amount of EUR 318,6 million can be broken down as follows: Belgium EUR 99,1 million, France
\nEUR 84,4 million and Luxembourg EUR 135,1 million. This amount mainly relates to tax losses and unused tax assets carried forward. Except
\nfor EUR 97,9 million the transferability of which is limited to 17 years, these losses can be carried forward indefinitely.
\n
\nColruyt Group only recognises deferred tax assets to the extent that it is probable that future taxable profit will be available against which the
\nunused tax losses and unused tax credits can be utilised. Colruyt Group sets a time horizon of five years for these estimates.
\n
\nThe other liabilities on the assets side relate mainly to lease liabilities under IFRS 16, while right-of-use assets are to be found on the
\nliabilities side under property, plant and equipment. On the liabilities side, other liabilities relate to deferred tax liabilities that cannot be
\nallocated to the other line items.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\nPillar Two
\nAn agreement on a global minimum tax (Pillar Two) has been reached within the OECD/G20. The aim of the model rules is to test the tax
\nincurred by large multinational corporations against a minimum tax rate of 15% on a jurisdictional basis and to retain this rate as the
\nminimum tax. As a multinational company with revenue exceeding EUR 750 million, Colruyt Group is within the scope of Pillar Two.
\nThis minimum tax legislation was (substantially) adopted in the previous financial year in Belgium and other jurisdictions in which activities
\nare undertaken by the Company and its constituent entities. Certain jurisdictions where Colruyt Group operates have provided for a qualified
\ndomestic minimum top-up tax, while the qualified income inclusion rule at the level of the ultimate parent entity in Belgium has also been
\nincorporated into the legislation. This legislation is applicable to Colruyt Group as of financial year 2024/25.
\nGiven that the Company and its constituent entities are within the scope of the legislation, a preliminary analysis was performed to assess
\nthe group's potential exposure to Pillar 2 income taxes. The group made this assessment based on the analysis and interpretation of the
\nlegislation and guidance available at the end of the financial year. It is further deepening this assessment as further legislation and guidance
\nbecomes available.
\nThis preliminary assessment was done based on the recently filed tax returns, the country-by-country report for the period ending 31 March
\n2023 and more detailed information such as financial statements and relevant transactions in the period ending 31 March 2024. In a limited
\nnumber of cases, this historical data is affected by one-off or non-recurring results.
\nThe Company and its constituent entities are subject to a nominal tax rate of at least 15% in relevant jurisdictions. On the basis of the
\nassessment, it is expected that the \u2018safe harbours\u2019 transition rules (de minimis, simplified effective tax rate, substance-based income
\nexclusion) will apply to most jurisdictions in which the group operates.
\nBased on historical data, given the transition rules and the detailed rules on calculating qualifying income, Colruyt Group does not expect the
\napplication of the legislation to give rise to material exposure. Colruyt Group is continuing to assess the impact of Pillar 2 legislation on its
\nfuture financial performance.
\nA temporary exception was added to IAS 12 in May 2023 for the recognition and disclosure of information on deferred tax assets and
\nliabilities arising from the Pillar 2 model rules. Colruyt Group is applying this mandatory and temporary exception.
\n17.2. Change in net carrying amount
\n(in million EUR)
\n\n
\n\n\n | \n | \nAssets | \nLiabilities | \nBalance | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 1 April | \n | \n18,1 | \n17,4 | \n(86,2) | \n(91,6) | \n(68,1) | \n(74,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Changes recognised in profit or loss(1) | \n | \n(1,9) | \n0,7 | \n8,5 | \n7,8 | \n6,6 | \n8,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Changes recognised in other comprehensive income | \n | \n- | \n- | \n2,2 | \n(3,3) | \n2,2 | \n(3,3) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Acquisitions through business combinations | \n | \n- | \n- | \n(17,0) | \n- | \n(17,0) | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Change in the consolidation method | \n | \n- | \n- | \n- | \n(0,3) | \n- | \n(0,3) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reclassification as liabilities from discontinued operations(2) | \n
| \n- | \n- | \n- | \n1,2 | \n- | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net carrying amount at 31 March | \n | \n16,3 | \n18,1 | \n(92,6) | \n(86,2) | \n(76,3) | \n(68,1) | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Includes both the changes in continuing operations and those in discontinued operations.
\n(2) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
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},
"Tag248": {
"value": "\n18. Inventories
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Trade goods | \n640,9 | \n707,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Raw materials, packaging materials, finished goods and spare parts | \n116,9 | \n119,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total inventories | \n757,8 | \n826,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
The decrease in inventories of trade goods can be mainly explained by the sale of Dreamland NV. See note 16.2. Sale of subsidiaries for more
\ndetails.
\nThe accumulated impairment on inventories of trade goods amounted to EUR 29,9 million in the current financial year compared to
\nEUR 49,7 million in the previous financial year. The cost of inventories recognised in the 2023/24 income statement totals EUR 7.614,3 million
\nand is reported under \u2018Cost of goods sold\u2019. Last year this expense was EUR 6.912,3 million. In financial year 2023/24, EUR 9,4 million was
\nreclassified as assets from discontinued operations (EUR 20,4 million last year). See note 16.1. Assets held for sale for more information on
\nthe assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag249": {
"value": "\n
\n
\n\n
\n\n
\n
\n\n
\n19. Trade and other receivables
\n
\n
\n\n
\n\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n
\n
\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n
\n
\n
\n
\n
\n\n
\n\n\n
\n
\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag253": {
"value": "\n
\n19. Trade and other receivables
\n
\n
\n\n
\n\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag254": {
"value": "\n
\n\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag255": {
"value": "\n19.1. Other non-current receivables
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to customers | \n4,6 | \n4,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to associates | \n3,0 | \n1,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans to joint ventures | \n2,5 | \n2,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Guarantees granted | \n11,6 | \n7,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n25,2 | \n20,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n1,4 | \n1,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other non-current receivables | \n48,2 | \n38,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Loans granted to customers mainly comprise loans to independent storekeepers of Retail Partners Colruyt Group NV. The loans are usually
\ngranted for a maximum period of 15 years.
\nThe \u2018guarantees granted\u2019 have been provided in respect of purchase obligations.
\nThe lease receivables (EUR 25,2 million) relate to finance subleases in respect of buildings.
\nGuarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\ncredit losses.
\nOther non-current receivables are presented net of any impairments. Recognised impairments for expected credit losses on the total of other
\nnon-current receivables amount to EUR 1,5 million (comparative reporting period EUR 1,0 million). To calculate the impairments, the general
\napproach under IFRS 9 was used, whereby assets are assessed on an individual basis, with any impairments recorded on the basis of expected
\ncredit losses. The credit risk assessment for loans to associates and joint ventures is linked to the analysis of impairment indicators. The
\nresult of this analysis is that there are no expected credit losses for loans to associates and joint ventures. See also note 1.5.E Financial assets
\n- Expected credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"language": "en",
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\n\n
\n
\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n
\n
\n\n
\n\n\n
\n
\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n
\n\n
\n\n
\n
\n
\n\n
\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n
\n\n
\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n\n
\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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\n
\n
\n\n
\n
\n19.2. Current trade and other current receivables
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Trade receivables
\n
Trade receivables are presented net of impairments. These impairments amount to EUR 11,5 million at 31 March 2024 (compared to
\n
EUR 11,7 million at 31 March 2023).
\n
Trade receivables also include accrued compensations from suppliers.
\n
The simplified approach always applies to trade receivables, see also note 1.5.E Financial Assets - Expected Credit Losses.
\n
Colruyt Group classifies debtors and the related receivables in different categories based on common risk characteristics and the age of
\n
outstanding receivables. For all still due receivables, Colruyt Group applies a percentage between 0,0% and 0,5%, (dependent on the category),
\n
while for receivables less than six months overdue, Colruyt Group applies percentages between 1% and 20%, dependent on the category.
\n
For receivables older than six months, Colruyt Group applies a percentage of 25% to 100%, again dependent on the category.
\n
For the wholesale segment, bank guarantees were received for EUR 27,4 million as well as credit insurance. These credit insurance policies
\n
cover 5,2% of the nominal value of outstanding trade receivables 4,8% at 31 March 2023,
\n
Other receivables
\n
The item 'Prepaid expenses' relates mainly to IT contracts.
\n
'Other receivables' consist mainly of claims for damages and miscellaneous advances.
\n
Other receivables are presented net of impairments. These impairments amount to EUR 0,6 million at 31 March 2024 (compared to
\n
EUR 0,5 million at 31 March 2023).
\n
To calculate the impairments, the general approach under IFRS 9 was used, whereby assets are assessed on an individual basis, with
\n
any impairments recorded on the basis of expected credit losses. This methodology is in line with the provisions for other non-current
\n
receivables, as listed in note 19.1. Other non-current receivables.
\n
Guarantees were received for the total outstanding lease receivables (current and non-current). The guarantees received exceed the expected
\n
credit losses.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n
\nThe ageing of trade receivables is as follows:
\n\n
\n\n\n | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \nGross | \nImpairment | \nGross | \nImpairment | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Not past due | \n526,1 | \n(0,2) | \n490,1 | \n(0,2) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for less than 6 months | \n37,5 | \n(3,2) | \n41,2 | \n(0,9) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Past due for more than 6 months | \n14,5 | \n(8,1) | \n15,1 | \n(10,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n578,1 | \n(11,5) | \n546,4 | \n(11,7) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The movement in impairments on trade and other receivables is as follows:
\n\n
\n\n\n | \nImpairment | \nImpairment | \n\n\n\n\n\n\n\n\n
\n\n | \ntrade receivables | \nother receivables | \n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n
\n\n| At 1 April | \n(11,7) | \n(15,6) | \n(0,5) | \n(0,8) | \n\n\n\n\n\n\n\n\n
\n\n| Addition | \n(12,3) | \n(14,3) | \n(0,2) | \n(0,1) | \n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n9,9 | \n12,7 | \n- | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Use | \n2,5 | \n4,5 | \n0,1 | \n0,2 | \n\n\n\n\n\n\n\n\n
\n\n| Reclassification to assets from discontinued operations(1) | \n- | \n1,0 | \n- | \n- | \n\n\n\n\n\n\n\n\n
\n\n| At 31 March | \n(11,5) | \n(11,7) | \n(0,6) | \n(0,5) | \n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
(1) See note 16 for more information on the assets from discontinued operations.
\n\n\nMore information on how trade and other receivables are monitored can be found under note 27.1.c. Credit risk.
\n
\n\n\n\n\n",
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"value": "\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail | \n403,0 | \n401,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Wholesale and Foodservice | \n136,0 | \n115,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other activities | \n27,6 | \n17,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total trade receivables | \n566,6 | \n534,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| VAT | \n14,0 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Prepaid expenses | \n51,1 | \n39,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Loans granted to customers that expire within 1 year | \n0,9 | \n1,1 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Interest | \n0,8 | \n0,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Lease receivables | \n5,1 | \n5,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Other receivables | \n32,0 | \n35,3 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total other current receivables | \n104,0 | \n97,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) In financial year 2023/24, EUR 2,1 million was reclassified as assets from discontinued operations. See note 16 for more information on the assets from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
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"Tag320": {
"value": "\n
\n\n
\n\n20. Cash and cash equivalents
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash at banks and cash equivalents(1) | \n757,3 | \n347,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash on hand | \n17,4 | \n10,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Cash and cash equivalents | \n774,6 | \n358,6 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Bank overdrafts | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total liabilities | \n- | \n8,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Net cash and cash equivalents | \n774,6 | \n350,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Cash at banks and cash equivalents also include term deposits of EUR 409,4 million (EUR 176,2 million in financial year 2022/23) and cash in transit of EUR 125,7 million (EUR 42,7 million in
\nfinancial year 2022/23).
\nTerm deposits are convertible into cash within a period of less than 3 months.
\nCash intended for reinsurance activities amounted to EUR 15,9 million in financial year 2023/24 (EUR 6,3 million in financial year 2022/23).
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag321": {
"value": "\n
\n
\n
\n21. Equity
\n\n21.1. Capital management
\nColruyt Group\u2019s aim in managing its equity is to maintain a healthy financial structure with a minimal dependency on external financing as
\nwell as to create shareholder\u2019s value. The Board of Directors aims to allow the dividend per share to evolve in proportion to the group profit
\non an annual basis. The pay-out ratio for this financial year is 28,6%
\n(1)
\n. Excluding the on-off net gain related to Virya Energy NV
\n(2)
\n and excluding
\nthe interim dividend
\n(1)
\n, the pay-out ratio amounts to 50,2%. According to the bylaws, at least 90% of the distributable profits are reserved for
\nshareholders and a maximum of 10% can be reserved for the directors. Furthermore, Colruyt Group seeks to increase shareholders\u2019 value by
\npurchasing treasury shares. The Board of Directors was authorised by the Extraordinary General Meeting of 10 October 2019 to acquire up to
\n27.610.418 of the company\u2019s treasury shares. This authorisation is valid for a period of five years. As employee commitment to the group\u2019s
\ngrowth is also one of Colruyt Group\u2019s priorities, an annual capital increase reserved for employees has been organised since 1987.
\n(1) More details can be found under note 21.4 Dividends.
\n(2) For more information we refer to note 12. Investments in associates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.2. Share capital
\nAs a result of the decision of the Extraordinary General Meeting of 10 October 2023, the capital was increased by 271.202 shares on
\n12 December 2023; this corresponds to a capital contribution of EUR 8,8 million.
\nThe Company\u2019s share capital on 31 March 2024 amounted to EUR 379,0 million divided into 127.348.890 fully paid up ordinary shares without
\npar value. All shares, except treasury shares, participate in the profits.
\nThe Board of Directors is authorised to increase the share capital in one or more instalments by a total amount of EUR 357,0 million, within
\nthe limits of the authorised capital.
\nCapital increases undertaken under this authorisation may be by contribution in cash or kind, conversion of any reserves or issue of
\nconvertible bonds, and can be organised in any way compliant with legal prescriptions. The conditions of the capital increases undertaken
\nunder this authorisation, and the rights and obligations attached to the new shares, are determined by the Board of Directors, taking legal
\nprescriptions into account.
\nThis authorisation is valid for a period of three years starting from the day of the publication of the authorisation granted by the Extraordinary
\nGeneral Meeting of Shareholders in the Annexes to the Belgian Official Gazette. This authorisation can be extended once or multiple times,
\neach time for a maximum period of five years, by means of a decision of the General Meeting of Shareholders, deliberating according to the
\nguidelines that apply for changes in bylaws. The current authorisation will end in October 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.3. Treasury shares
\nTreasury shares are recognised at the cost of the treasury shares purchased. At 31 March 2024, Colruyt Group held 2.203.368 treasury shares;
\nthis represents 1,73% of the shares issued at the reporting date. During the financial year, 2.533.995 treasury shares were repurchased for an
\namount of EUR 93,1 million. We refer to the Corporate Governance section for more details on the purchase of treasury shares.
\nBy notarial deed dated 12 December 2023, the Board of Directors of Colruyt Group NV cancelled 7.000.000 of the treasury shares purchased.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.4. Dividends
\nOn 7 June 2024, a gross dividend of EUR 298,1 million or EUR 2,38 per share was proposed by the Board of Directors. Of this, an interim
\ndividend of EUR 125,6 million or gross EUR 1,00 per share was already paid in December 2023. This has already been presented in the
\nconsolidated financial statements for financial year 2023/24. In the previous financial year the gross dividend totalled EUR 100,9 million or
\nEUR 0,80 per share. The gross dividend takes into account the number of treasury shares held on 7 June 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n21.5. Shareholder structure
\nBased on the most recent transparency notification of 5 March 2024 and taking into account the treasury shares held by the company at
\n31 March 2024, the shareholder structure of Colruyt Group is as follows:
\n\n
\n\n\n | \nShares | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt family and relatives | \n88.371.706 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Group(1) | \n2.203.368 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Total of parties acting in concert | \n90.575.074 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
(1) Treasury shares held directly or indirectly at 31 March 2024.
\nThe remainder of the total shares issued (127.348.890 shares at 31 March 2024), i.e. 36.773.816 shares or 28,88%, are publicly held. We refer
\nto the Corporate Governance section for more details.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"Tag322": {
"value": "\n21.1. Capital management
\nColruyt Group\u2019s aim in managing its equity is to maintain a healthy financial structure with a minimal dependency on external financing as
\nwell as to create shareholder\u2019s value. The Board of Directors aims to allow the dividend per share to evolve in proportion to the group profit
\non an annual basis. The pay-out ratio for this financial year is 28,6%
\n(1)
\n. Excluding the on-off net gain related to Virya Energy NV
\n(2)
\n and excluding
\nthe interim dividend
\n(1)
\n, the pay-out ratio amounts to 50,2%. According to the bylaws, at least 90% of the distributable profits are reserved for
\nshareholders and a maximum of 10% can be reserved for the directors. Furthermore, Colruyt Group seeks to increase shareholders\u2019 value by
\npurchasing treasury shares. The Board of Directors was authorised by the Extraordinary General Meeting of 10 October 2019 to acquire up to
\n27.610.418 of the company\u2019s treasury shares. This authorisation is valid for a period of five years. As employee commitment to the group\u2019s
\ngrowth is also one of Colruyt Group\u2019s priorities, an annual capital increase reserved for employees has been organised since 1987.
\n(1) More details can be found under note 21.4 Dividends.
\n(2) For more information we refer to note 12. Investments in associates.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
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"Tag323": {
"value": "\n21.2. Share capital
\nAs a result of the decision of the Extraordinary General Meeting of 10 October 2023, the capital was increased by 271.202 shares on
\n12 December 2023; this corresponds to a capital contribution of EUR 8,8 million.
\nThe Company\u2019s share capital on 31 March 2024 amounted to EUR 379,0 million divided into 127.348.890 fully paid up ordinary shares without
\npar value. All shares, except treasury shares, participate in the profits.
\nThe Board of Directors is authorised to increase the share capital in one or more instalments by a total amount of EUR 357,0 million, within
\nthe limits of the authorised capital.
\nCapital increases undertaken under this authorisation may be by contribution in cash or kind, conversion of any reserves or issue of
\nconvertible bonds, and can be organised in any way compliant with legal prescriptions. The conditions of the capital increases undertaken
\nunder this authorisation, and the rights and obligations attached to the new shares, are determined by the Board of Directors, taking legal
\nprescriptions into account.
\nThis authorisation is valid for a period of three years starting from the day of the publication of the authorisation granted by the Extraordinary
\nGeneral Meeting of Shareholders in the Annexes to the Belgian Official Gazette. This authorisation can be extended once or multiple times,
\neach time for a maximum period of five years, by means of a decision of the General Meeting of Shareholders, deliberating according to the
\nguidelines that apply for changes in bylaws. The current authorisation will end in October 2024.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag324": {
"value": "\n21.3. Treasury shares
\nTreasury shares are recognised at the cost of the treasury shares purchased. At 31 March 2024, Colruyt Group held 2.203.368 treasury shares;
\nthis represents 1,73% of the shares issued at the reporting date. During the financial year, 2.533.995 treasury shares were repurchased for an
\namount of EUR 93,1 million. We refer to the Corporate Governance section for more details on the purchase of treasury shares.
\nBy notarial deed dated 12 December 2023, the Board of Directors of Colruyt Group NV cancelled 7.000.000 of the treasury shares purchased.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag325": {
"value": "\n22. Earnings per share
\n\n
\n\n\n | \n2023/24 | \n2022/23(1) | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total operating activity | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit for the financial year (share of the group), including discontinued operations (EUR million) | \n1.050,9 | \n200,6 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Profit for the financial year (share of the group), excluding discontinued operations (EUR million) | \n1.071,8 | \n210,0 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of outstanding shares | \n126.163.912 | \n127.967.641 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Earnings per share - basic (in EUR) - including discontinued operations | \n8,33 | \n1,57 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Earnings per share - diluted (in EUR) - including discontinued operations | \n8,33 | \n1,57 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Earnings per share - basic (in EUR) - excluding discontinued operations | \n8,50 | \n1,64 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Earnings per share - diluted (in EUR) - excluding discontinued operations | \n8,50 | \n1,64 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.
\nWeighted average number of outstanding shares
\n\n
\n\n\n | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Number of outstanding shares at 1 April | \n127.389.708 | \n130.320.234 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of capital increase | \n81.361 | \n66.913 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of off-exchange disposal of share to specified employees under specified conditions | \n6.719 | \n- | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Effect of shares purchased | \n(1.313.876) | \n(2.419.506) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Weighted average number of outstanding shares at 31 March | \n126.163.912 | \n127.967.641 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag327": {
"value": "8.33",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag329": {
"value": "1.57",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag328": {
"value": "8.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag330": {
"value": "1.64",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShareFromContinuingOperations",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag326": {
"value": "\n23. Provisions
\n\n
\n\n\n| (in million EUR) | \nEnvironmental risks | \nOngoing disputes | \nOther risks | \nTotal | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current provisions | \n3,3 | \n5,5 | \n11,0 | \n19,8 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current provisions | \n- | \n- | \n0,4 | \n0,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2024 | \n3,3 | \n5,5 | \n11,4 | \n20,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2023 | \n1,8 | \n5,0 | \n2,6 | \n9,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Addition | \n1,6 | \n2,4 | \n10,7 | \n14,7 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Use | \n(0,1) | \n(0,8) | \n(0,7) | \n(1,6) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n(0,1) | \n(1,1) | \n(1,3) | \n(2,4) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2024 | \n3,3 | \n5,5 | \n11,4 | \n20,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Non-current provisions | \n1,8 | \n5,0 | \n1,7 | \n8,5 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Current provisions | \n- | \n- | \n0,9 | \n0,9 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n1,8 | \n5,0 | \n2,6 | \n9,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 1 April 2022 | \n2,5 | \n8,9 | \n4,8 | \n16,2 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Addition | \n1,1 | \n1,6 | \n1,3 | \n4,0 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Use | \n(1,8) | \n(1,6) | \n(2,9) | \n(6,3) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| Reversal | \n- | \n(3,9) | \n(0,6) | \n(4,5) | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n| At 31 March 2023 | \n1,8 | \n5,0 | \n2,6 | \n9,4 | \n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n
The provision for environmental risks primarily relates to site remediation costs.
\nThe other provisions consist mainly of provisions for vacant properties, reinsurance and onerous contracts.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag317": {
"value": "\n
\n\n25.1. Terms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n59,1 | \n194,1 | \n98,0 | \n351,3 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n152,8 | \n205,2 | \n55,0 | \n413,0 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n- | \n2,8 | \n- | \n2,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n212,0 | \n653,2 | \n153,0 | \n1.018,2 | \n\n\n\n\n\n
\n\n| Lease and similar liabilities | \n60,5 | \n180,2 | \n87,7 | \n328,4 | \n\n\n\n\n\n
\n\n| Bank borrowings | \n410,5 | \n295,0 | \n55,8 | \n761,3 | \n\n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n251,1 | \n- | \n251,1 | \n\n\n\n\n\n
\n\n| Other | \n0,1 | \n5,8 | \n- | \n5,9 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023(1) | \n471,1 | \n732,1 | \n143,5 | \n1.346,7 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\nInterest-bearing liabilities consist primarily of lease liabilities, bank borrowings and the fixed-rate green retail bond.
\nRepayment of the green retail bond is scheduled in February 2028. Interest coupons worth EUR 10,6 million are due annually.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n25.3. Repayment schedule bank borrowings and others
\n\n
\n\n\n | \nTotal | \nInterest | \nPrincipal | \nTotal | \nInterest | \nPrincipal | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.24 | \n31.03.24 | \n31.03.24 | \n31.03.23(1) | \n31.03.23 | \n31.03.23 | \n\n\n\n\n
\n\n| < 1 year | \n158,0 | \n5,1 | \n152,8 | \n416,7 | \n6,1 | \n410,6 | \n\n\n\n\n
\n\n| 1-5 years | \n218,5 | \n10,6 | \n208,0 | \n314,8 | \n14,0 | \n300,8 | \n\n\n\n\n
\n\n| > 5 years | \n58,9 | \n3,9 | \n55,0 | \n59,6 | \n3,8 | \n55,8 | \n\n\n\n\n
\n\n| Total | \n435,4 | \n19,6 | \n415,8 | \n791,1 | \n23,9 | \n767,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n\n25.4. Changes in liabilities arising from financing activities
\n\n
\n\n\n | \n | \n | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.23 | \nCash flow(1) | \nportfolio(2) | \ncombinations | \nfication | \nOther(3) | \n31.03.24 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n328,4 | \n(69,0) | \n58,3 | \n- | \n(0,1) | \n33,8 | \n351,3 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n60,5 | \n(69,0) | \n0,6 | \n- | \n58,6 | \n8,4 | \n59,1 | \n\n\n\n\n
\n\n| Non-current | \n267,8 | \n- | \n57,7 | \n- | \n(58,7) | \n25,4 | \n292,2 | \n\n\n\n\n
\n\n| Bank borrowings | \n761,3 | \n(352,8) | \n- | \n4,7 | \n(0,2) | \n- | \n413,0 | \n\n\n\n\n
\n\n| Current | \n410,5 | \n(366,2) | \n- | \n2,8 | \n105,7 | \n- | \n152,8 | \n\n\n\n\n
\n\n| Non-current | \n350,8 | \n13,4 | \n- | \n1,9 | \n(105,9) | \n- | \n260,2 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Current | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Non-current | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Other | \n5,9 | \n(5,8) | \n- | \n2,4 | \n0,3 | \n- | \n2,8 | \n\n\n\n\n
\n\n| Total | \n1.346,7 | \n(427,6) | \n58,3 | \n7,1 | \n(0,0) | \n33,8 | \n1.018,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Cash flow excluding discontinued operations.
\n(2) Changes in lease portfolio include both new leases and terminations.
\n(3) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n\n
\n\n\n | \n | \nCash | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.22 | \nflow | \nportfolio(1) | \ncombinations | \nfication | \nOther(2) | \n31.03.23 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n284,0 | \n(58,8) | \n55,0 | \n2,0 | \n- | \n46,2 | \n328,4 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n50,9 | \n(58,8) | \n3,4 | \n0,5 | \n55,4 | \n9,1 | \n60,5 | \n\n\n\n\n
\n\n| Non-current | \n233,1 | \n- | \n51,6 | \n1,5 | \n(55,4) | \n37,1 | \n267,9 | \n\n\n\n\n
\n\n| Bank borrowings | \n678,1 | \n70,8 | \n- | \n12,4 | \n- | \n- | \n761,3 | \n\n\n\n\n
\n\n| Current | \n298,3 | \n(1,9) | \n- | \n1,9 | \n112,2 | \n- | \n410,5 | \n\n\n\n\n
\n\n| Non-current | \n379,8 | \n72,7 | \n- | \n10,5 | \n(112,2) | \n- | \n350,8 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Non-current | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Other | \n6,6 | \n(9,6) | \n- | \n8,3 | \n- | \n0,6 | \n5,9 | \n\n\n\n\n
\n\n| Total | \n968,7 | \n252,4 | \n55,0 | \n22,7 | \n- | \n47,9 | \n1.346,7 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Changes in lease portfolio include both new leases and terminations.
\n(2) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag316": {
"value": "\n
\n\n25.4. Changes in liabilities arising from financing activities
\n\n
\n\n\n | \n | \n | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.23 | \nCash flow(1) | \nportfolio(2) | \ncombinations | \nfication | \nOther(3) | \n31.03.24 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n328,4 | \n(69,0) | \n58,3 | \n- | \n(0,1) | \n33,8 | \n351,3 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n60,5 | \n(69,0) | \n0,6 | \n- | \n58,6 | \n8,4 | \n59,1 | \n\n\n\n\n
\n\n| Non-current | \n267,8 | \n- | \n57,7 | \n- | \n(58,7) | \n25,4 | \n292,2 | \n\n\n\n\n
\n\n| Bank borrowings | \n761,3 | \n(352,8) | \n- | \n4,7 | \n(0,2) | \n- | \n413,0 | \n\n\n\n\n
\n\n| Current | \n410,5 | \n(366,2) | \n- | \n2,8 | \n105,7 | \n- | \n152,8 | \n\n\n\n\n
\n\n| Non-current | \n350,8 | \n13,4 | \n- | \n1,9 | \n(105,9) | \n- | \n260,2 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Current | \n- | \n- | \n- | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Non-current | \n251,1 | \n- | \n- | \n- | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Other | \n5,9 | \n(5,8) | \n- | \n2,4 | \n0,3 | \n- | \n2,8 | \n\n\n\n\n
\n\n| Total | \n1.346,7 | \n(427,6) | \n58,3 | \n7,1 | \n(0,0) | \n33,8 | \n1.018,2 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Cash flow excluding discontinued operations.
\n(2) Changes in lease portfolio include both new leases and terminations.
\n(3) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n\n
\n\n\n | \n | \nCash | \nChanges in lease | \nBusiness | \nReclassi- | \n | \n | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.22 | \nflow | \nportfolio(1) | \ncombinations | \nfication | \nOther(2) | \n31.03.23 | \n\n\n\n\n
\n\n| Lease liabilities and similar | \n284,0 | \n(58,8) | \n55,0 | \n2,0 | \n- | \n46,2 | \n328,4 | \n\n\n\n\n
\n\n| liabilities | \n\n\n\n\n
\n\n| Current | \n50,9 | \n(58,8) | \n3,4 | \n0,5 | \n55,4 | \n9,1 | \n60,5 | \n\n\n\n\n
\n\n| Non-current | \n233,1 | \n- | \n51,6 | \n1,5 | \n(55,4) | \n37,1 | \n267,9 | \n\n\n\n\n
\n\n| Bank borrowings | \n678,1 | \n70,8 | \n- | \n12,4 | \n- | \n- | \n761,3 | \n\n\n\n\n
\n\n| Current | \n298,3 | \n(1,9) | \n- | \n1,9 | \n112,2 | \n- | \n410,5 | \n\n\n\n\n
\n\n| Non-current | \n379,8 | \n72,7 | \n- | \n10,5 | \n(112,2) | \n- | \n350,8 | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Non-current | \n- | \n250,0 | \n- | \n- | \n- | \n1,1 | \n251,1 | \n\n\n\n\n
\n\n| Other | \n6,6 | \n(9,6) | \n- | \n8,3 | \n- | \n0,6 | \n5,9 | \n\n\n\n\n
\n\n| Total | \n968,7 | \n252,4 | \n55,0 | \n22,7 | \n- | \n47,9 | \n1.346,7 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) Changes in lease portfolio include both new leases and terminations.
\n(2) For lease liabilities and similar liabilities, this includes the effect of renewing existing lease agreements and revaluing leases due to indexations, as well as reclassification to liabilities from
\ndiscontinued operations.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag227": {
"value": "\n
\n\n
\n\n
\n
\n\n
\n
\n\n
\n26. Trade payables, liabilities related to employee benefits and
\nother liabilities
\n
\n
\n
\n
\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(1)
\nTerms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n2,6 | \n- | \n2,6 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,6 | \n- | \n3,6 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.406,1 | \n- | \n- | \n1.406,1 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n- | \n- | \n719,0 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n2.125,1 | \n6,2 | \n- | \n2.131,3 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n1,7 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,7 | \n- | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.295,8 | \n- | \n- | \n1.295,8 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n687,8 | \n- | \n- | \n687,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023 | \n1.983,6 | \n5,4 | \n- | \n1.989,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"Tag228": {
"value": "\n
\n\n
\n
\n\n
\n
\n\n
\n26. Trade payables, liabilities related to employee benefits and
\nother liabilities
\n
\n
\n
\n
\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(1)
\nTerms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n2,6 | \n- | \n2,6 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,6 | \n- | \n3,6 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.406,1 | \n- | \n- | \n1.406,1 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n- | \n- | \n719,0 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n2.125,1 | \n6,2 | \n- | \n2.131,3 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n1,7 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,7 | \n- | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.295,8 | \n- | \n- | \n1.295,8 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n687,8 | \n- | \n- | \n687,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023 | \n1.983,6 | \n5,4 | \n- | \n1.989,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
"language": "en",
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"Tag229": {
"value": "\n
\n
\n\n
\n
\n\n
\n26. Trade payables, liabilities related to employee benefits and
\nother liabilities
\n
\n
\n
\n
\n\n
\n\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n(1)
\nTerms and repayment schedule
\n\n
\n\n\n| (in million EUR) | \n< 1 year | \n1-5 years | \n> 5 years | \nTotal | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n2,6 | \n- | \n2,6 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,6 | \n- | \n3,6 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.406,1 | \n- | \n- | \n1.406,1 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n- | \n- | \n719,0 | \n\n\n\n\n\n
\n\n| Total at 31 March 2024 | \n2.125,1 | \n6,2 | \n- | \n2.131,3 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n- | \n1,7 | \n- | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n- | \n3,7 | \n- | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables (current) | \n1.295,8 | \n- | \n- | \n1.295,8 | \n\n\n\n\n\n
\n\n| Liabilities related to employee benefits and other liabilities (current) | \n687,8 | \n- | \n- | \n687,8 | \n\n\n\n\n\n
\n\n| Total at 31 March 2023 | \n1.983,6 | \n5,4 | \n- | \n1.989,0 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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"Tag236": {
"value": "\n
\n\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
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"Tag237": {
"value": "\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n\n
\n\n| Trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Total trade payables (non-current) | \n2,6 | \n1,7 | \n\n\n\n\n\n
\n\n| Other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Total other liabilities (non-current) | \n3,6 | \n3,7 | \n\n\n\n\n\n
\n\n| Trade payables | \n1.382,0 | \n1.267,4 | \n\n\n\n\n\n
\n\n| Guarantees received and advances on work in progress | \n24,2 | \n28,4 | \n\n\n\n\n\n
\n\n| Total trade payables (current) | \n1.406,1 | \n1.295,8 | \n\n\n\n\n\n
\n\n| Current liabilities related to employee benefits | \n618,3 | \n568,3 | \n\n\n\n\n\n
\n\n| VAT, excise duties and other operating taxes | \n62,5 | \n59,1 | \n\n\n\n\n\n
\n\n| Dividends | \n0,6 | \n0,6 | \n\n\n\n\n\n
\n\n| Deferred income and accrued costs | \n19,5 | \n19,0 | \n\n\n\n\n\n
\n\n| Derivative financial instruments \u2013 cash flow hedging instruments | \n- | \n0,2 | \n\n\n\n\n\n
\n\n| Other | \n18,1 | \n40,6 | \n\n\n\n\n\n
\n\n| Total liabilities related to employee benefits and other liabilities (current) | \n719,0 | \n687,8 | \n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n
(1) As adjusted due to discontinued operations. See note 16 for more information on liabilities from discontinued operations.
\n
\n\n\n\n\n\n\n",
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"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
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"Tag230": {
"value": "\n
\n
\n
\n27. Risk management
\n27.1. Risks related to financial instruments
\n\nA. Currency risk
\nColruyt Group\u2019s operational entities are mainly located in the euro zone, except for its activities in Norway, India, Hong Kong, Africa and
\nSwitzerland.
\nThe exchange rate risk incurred when consolidating revenues and costs of subsidiaries not reporting in euro is not hedged.
\nIn addition, Colruyt Group incurs a transactional currency risk on purchases in foreign currency. Colruyt Group uses derivative financial
\ninstruments to hedge its exposure to this type of currency risk, with no speculative purposes.
\nColruyt Group\u2019s exposure to exchange rate fluctuations is based on the following positions in foreign currencies:
\n\n
\n\n\n | \nNet position | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| EUR/INR | \n6,1 | \n4,4 | \n\n\n\n\n
\n\n| USD/EUR | \n4,3 | \n3,6 | \n\n\n\n\n
\n\n| NZD/EUR | \n0,2 | \n0,1 | \n\n\n\n\n
\n\n| Total | \n10,6 | \n8,1 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The net positions per currency are presented before intra-group eliminations. A positive amount implies that entities of Colruyt Group have a
\nnet receivable in the first currency. The second currency of the pair is the functional currency of the Colruyt Group entity concerned.
\nThe impact of exchange rate changes compared to the euro is relatively limited.
\n
\n\n\n\n\n\n\n\n\n\n\nB. Interest rate risk
\nLoans with a maturity exceeding one year were always concluded
\nwith a fixed interest rate in order to limit interest rate risk.
\nAt 31 March 2024 the total amount of bank and other borrowings as
\nwell as the fixed-rate green retail bond was EUR 666,9 million (non-
\ncurrent and current together) (EUR 1.018,3 million at
\n31 March 2023) or 10,1% of the balance sheet total and 86,1% of
\nthe net cash and cash equivalents. Given that EUR 152,8 million of
\nthe bank and other borrowings matures within the year, a possible
\nrefinancing of these borrowings will incur higher interest rates, given
\nthe sharp rise in interest rates in the last two years.
\nColruyt Group\u2019s lease liabilities total EUR 351,3 million in the
\ncurrent financial year, as against EUR 328,4 million in the previous
\nfinancial year. The lease liabilities are concluded under IFRS 16 with
\na fixed interest rate so that a change in the market interest rate
\ncannot impact the future cash flows of Colruyt Group's current lease
\nliabilities, nor the results to be realised.
\nA change in interest rates may have an effect on the consolidated
\nincome statement or on future cash flows of Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\n\nC. Credit risk
\nColruyt Group is subject to a credit risk in its operating activities,
\nits liquidity management and, to a limited extent, in other financial
\nactivities.
\nTo limit the credit risk for its liquidity management (term deposits,
\ncash and cash equivalents, and bank guarantees), Colruyt Group
\nensures that its liquidities and transactions are spread over several
\nfinancial institutions with good credit ratings. Colruyt Group
\nproactively monitors the stability and associated credit rating of
\nthese financial institutions, adjusting its liquidity management
\nstrategy where necessary.
\nThe credit risk in relation to trade receivables from its operational
\nactivities is limited since most of Colruyt Group\u2019s customers pay
\ncash. The main part of Colruyt Group\u2019s receivables is linked with
\nthe retail and wholesale activity for which Colruyt Group uses the
\npayment terms customary in the industry. The risks are limited as far
\nas possible by regularly monitoring the creditworthiness of debtors
\nand limiting outstanding receivables through credit limits. Where
\nnecessary, Colruyt Group requests bank guarantees or covers credit
\nrisk through credit insurance. The credit risk is spread over a large
\nnumber of debtors.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n
\n
\n
\n\nThe credit risk for other current and non-current receivables from its
\nother financial activities is low for Colruyt Group due to the low level
\nof outstanding amounts. These receivables consist mainly of loans to
\ncustomers, associates and joint ventures or receivables arising from
\nsublease agreements. The credit risk of the sublease receivables is
\nfurther reduced by the bank guarantees received and the collateral
\non the leased building. The credit risk of the sublease receivables is
\nfurther reduced by the bank guarantees received and the collateral
\non the leased building. The credit risk for loans to customers and
\nassociates is controlled through regular monitoring of the credit risk
\non an individual basis.
\n
\nColruyt Group's maximum credit risk is represented by defaulting
\ncounterparties, with a maximum exposure equal to the net carrying
\namount of these assets. For the net carrying amount of the various
\nassets with credit risk see 27.1. Financial assets and liabilities by
\ncategory and class. From certain customers, bank guarantees
\nare received or credit insurance policies taken out with a view to
\nsecuring the collectability of receivables and limiting the real credit
\nrisk at the level of trade receivables. However, these bank guarantees
\nor credit insurance policies are not taken into account when
\nassessing the creditworthiness of the parties involved, in line with
\nthe provisions under IFRS 9, \u2018Financial Instruments\u2019.
\nColruyt Group considers a financial asset in default when internal or
\nexternal information indicates that it is unlikely that the outstanding
\ncontractual amounts will be received in full, prior to observance of
\nany credit protection.
\nCredit losses are recognised using a model based on 'expected
\ncredit losses' in line with IFRS 9, 'Financial Instruments'\u2019, taking into
\naccount the impact of changes in economic factors on expected
\nlosses. To calculate expected credit losses, Colruyt Group makes
\nuse of the simplified approach based on a provision matrix for
\ntrade receivables and of the general approach under which credit
\nlosses are determined at the level of the individual receivable. For
\nreceivables from associates or joint ventures, an assessment is
\nmade as to whether an expected credit loss should be recorded as
\npart of an indication of impairment on the carrying amount of an
\ninvestment accounted for using the equity method. See also note
\n1.5.E. \u2018Financial Assets: Expected credit losses\u2019.
\n
\n\n\n\n\n\n\n\n\n\n\nD. Liquidity risk
\nColruyt Group NV (which merged with Finco NV during financial year
\n2023/24) and Finco France SARL act as Colruyt Group\u2019s financial
\ncoordinators, and ensure that all entities of Colruyt Group have
\naccess to the financial resources they need and apply a cash pooling
\nsystem whereby any surplus cash and cash equivalents at Colruyt
\nGroup entities is used to cover shortfalls among others. Colruyt
\nGroup NV and Finco France SARL are also responsible for investing
\nColruyt Group's cash and cash equivalents, and continuously monitor
\nColruyt Group's liquidity position via cash flow forecasts.
\nColruyt Group strives to always have available sufficient credit lines
\nand capital market instruments (including commercial paper) as
\nback-up to minimise the group's liquidity risk. As part of this,
\na committed revolving credit facility for EUR 670 million was
\nconcluded with a bank syndicate. At 31 March 2024, no credit had
\nbeen drawn on this credit facility. Colruyt Group also makes use
\nof several other bilateral lines of credit. In addition, a green retail
\nbond issue was successfully completed in February 2023, with the
\nfull maximum amount of EUR 250 million raised. The 4,25% green
\nretail bond, ISIN BE0002920016, is listed on the regulated Euronext
\nBrussels market.
\n
\n\n\n\n\n\n\n\n\n\n\nE. Other market risks
\nColruyt Group's current financial assets totalled EUR 226,2 million at
\n31 March 2024 (EUR 31,3 million at 31 March 2023). This increase is
\nmainly due to the inclusion of money market funds (amounting to
\nEUR 150,8 million at 31 March 2024) and an increase in short-term
\nterm deposits (amounting to EUR 53,8 million at 31 March 2024).
\nColruyt Group\u2019s reinsurance company, Locr\u00e9 SA, manages a portfolio
\nof securities (fixed-income securities and shares). This is held to
\ncover the reinsurance risk and includes EUR 20,9 million financial
\ncurrent assets (EUR 26,5 million at 31 March 2023).
\nFluctuations in market values and other market parameters of
\nthese instruments can therefore have an impact on Colruyt Group\u2019s
\nfinancial result. A total net upward revaluation of EUR 2,0 million
\n(previous reporting period a net write-down of EUR -0,7 million) was
\nrecorded for the current financial year, which was fully measured
\nthrough profit or loss.
\nThe ratio of the current investment portfolio to net cash and
\ncash equivalents of Colruyt Group amounts to 29,2% (8,7% for the
\nprevious reporting period).
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\nF. . Financial assets and liabilities per category and per class
\nIn accordance with IFRS 7, \u2018Financial Instruments: Disclosures\u2019 and
\nIFRS 13, \u2018Fair Value Measurement\u2019, financial instruments measured at
\nfair value are classified using a fair value hierarchy.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n12,0 | \n12,0 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n150,8 | \n- | \n15,4 | \n166,2 | \n\n\n\n\n
\n\n| Fixed-income securities | \n20,9 | \n- | \n- | \n20,9 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n48,2 | \n- | \n48,2 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n53,8 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n670,6 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n774,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2024 | \n171,7 | \n48,3 | \n27,4 | \n1.746,4 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n256,2 | \n- | \n | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n269,2 | \n- | \n269,2 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n157,5 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.406,1 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n351,3 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2024 | \n256,2 | \n269,2 | \n- | \n2.435,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n10,8 | \n10,8 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n9,1 | \n- | \n0,3 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities | \n17,3 | \n- | \n- | \n17,3 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n38,3 | \n- | \n38,3 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n4,5 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n632,5 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n358,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2023 | \n26,4 | \n38,4 | \n11,1 | \n1.071,6 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,2 | \n- | \n0,2 | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n252,7 | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n361,9 | \n- | \n361,9 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n447,0 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.295,8 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n328,4 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2023 | \n252,7 | \n362,1 | \n- | \n2.684,4 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n
\n\nThe fair value hierarchy is based on the inputs used to measure financial assets and liabilities at measurement date. The following three
\nlevels are distinguished:
\n\u2022 Level 1: inputs used for measurement of fair value are officially quoted prices (unadjusted) in active markets for identical assets or liabilities.
\n\u2022 Level 2: the fair value of financial instruments not traded on an active market is determined using valuation techniques. These techniques
\nuse inputs of observable market prices, if available, as much as possible and avoid reliance on entity-specific estimations.
\n\u2022 Level 3: financial instruments for which fair value is determined with valuation techniques using certain parameters not based on
\nobservable market data.
\nFor the amounts recognised at \u2018Amortised cost\u2019 we can conclude that the carrying amount equals the fair value in most cases due to the
\nnature of the instrument or due to the short-term character. Those cases whereby the amortised cost deviates from the fair value are not
\nmaterial.
\nFor the amounts measured at fair value we refer to note 14. Financial assets, which describes how the fair value is measured.
\n
\nThe financial assets, classified under Level 3, include among others the investments in the portfolio company Sofindev IV NV, in the
\ninvestment funds Good Harvest Belgium I SRL, Blue Horizon Ventures I SCSp RAIF and Astanor Ventures Belgium II SRL, in the real estate
\ncompany First Retail International 2 NV, in Vendis Capital NV and in the cooperative company North Sea Wind CV, in which Colruyt Group has
\nno significant influence.
\nThe opening and closing balance of the investments classified under Level 3 can be reconciled as follows:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n
\n\n| At 1 April | \n11,1 | \n109,7 | \n\n\n\n
\n\n| Acquisitions | \n0,3 | \n0,3 | \n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n
\n\n| Other | \n21,7 | \n(95,0) | \n\n\n\n
\n\n| At 31 March | \n27,4 | \n11,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n27.2. Other risks
\nA. Financial consequences of the macroeconomic environment
\nColruyt Group is affected by the uncertain macroeconomic environment, with (in)direct consequences for its financial statements:
\n\u2022 Higher income and an increase in operating costs and the cost of goods sold due to rising inflation;
\n\u2022 Higher employee benefit expenses due to the automatic indexation of salaries in Belgium;
\n\u2022 Higher interest rates affect discount rates for impairment testing and non-current liabilities related to employee benefit expenses;
\n\u2022 In view of the current interest rate environment, there is a risk that short-term loans will need to be refinanced at higher interest rates.
\nColruyt Group continues to closely monitor and assess the macroeconomic consequences and their impact on operations and supply chain,
\nwherever possible taking appropriate measures to limit the impact of these events and the (in)direct consequences. Colruyt Group examines
\non a case-by-case basis whether it is appropriate to hedge its exposure to the interest rate risk on existing (or future) borrowings. This can be
\ndone either by taking out longer-term loans with a fixed interest rate or by entering into a financial derivative instrument.
\nB. Climate
\nIn determining and monitoring the risks with an impact on the financial statements, Colruyt Group also takes into account the impact of
\npossible operational risks arising from climate-related issues, as described in the Corporate Governance section \u2018Risk management and
\ninternal controls\u2019 and the ambitions defined in the Corporate Sustainability section.
\nThe most significant potential physical climate change risk is flooding and heavy rainfall. Based on a thorough analysis, we assume that there
\nis no material financial impact on Colruyt Group's operations and that there are no reasonable scenarios where additional impairments are
\nrequired. There is a reasonable chance of an impact of flooding and heavy rainfall on some of our individual assets. These buildings have
\nbeen identified and appropriate measures are being taken to minimise the likelihood and impact. For other climate-related issues, a recent
\nstudy involving scenarios until 2050 confirms that the impact would not be material. The necessary continuity plans have been developed for
\nthose buildings that would have a critical impact on entire operations. As these are also practised regularly, here too the impact on Colruyt
\nGroup's general operations would remain limited.
\nSustainability ambitions and action plans, including \u2018climate-related aspects\u2019, are monitored and reported on a regular basis. For Colruyt
\nGroup's investments to achieve these ambitions, the lifetime of these investments and the assets they replace are closely monitored and
\nadjusted if necessary.
\nC. Other
\nColruyt Group is further exposed to various other risks that are not necessarily financial in nature, but nevertheless have the potential to
\nimpact Colruyt Group\u2019s financial position. For a description of risks other than those mentioned above and the way Colruyt Group deals
\nwith risks, we refer to the Corporate Governance section \u2018Risk management and internal controls\u2019. In this respect, we also refer to the Audit
\nCommittee, which regularly discusses the risk reports of the Risk Management department (internal audit).
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag231": {
"value": "\nA. Currency risk
\nColruyt Group\u2019s operational entities are mainly located in the euro zone, except for its activities in Norway, India, Hong Kong, Africa and
\nSwitzerland.
\nThe exchange rate risk incurred when consolidating revenues and costs of subsidiaries not reporting in euro is not hedged.
\nIn addition, Colruyt Group incurs a transactional currency risk on purchases in foreign currency. Colruyt Group uses derivative financial
\ninstruments to hedge its exposure to this type of currency risk, with no speculative purposes.
\nColruyt Group\u2019s exposure to exchange rate fluctuations is based on the following positions in foreign currencies:
\n\n
\n\n\n | \nNet position | \n\n\n\n\n
\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n\n
\n\n| EUR/INR | \n6,1 | \n4,4 | \n\n\n\n\n
\n\n| USD/EUR | \n4,3 | \n3,6 | \n\n\n\n\n
\n\n| NZD/EUR | \n0,2 | \n0,1 | \n\n\n\n\n
\n\n| Total | \n10,6 | \n8,1 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
The net positions per currency are presented before intra-group eliminations. A positive amount implies that entities of Colruyt Group have a
\nnet receivable in the first currency. The second currency of the pair is the functional currency of the Colruyt Group entity concerned.
\nThe impact of exchange rate changes compared to the euro is relatively limited.
\n
\n\n\n\n\n\n\n\n\n\nB. Interest rate risk
\nLoans with a maturity exceeding one year were always concluded
\nwith a fixed interest rate in order to limit interest rate risk.
\nAt 31 March 2024 the total amount of bank and other borrowings as
\nwell as the fixed-rate green retail bond was EUR 666,9 million (non-
\ncurrent and current together) (EUR 1.018,3 million at
\n31 March 2023) or 10,1% of the balance sheet total and 86,1% of
\nthe net cash and cash equivalents. Given that EUR 152,8 million of
\nthe bank and other borrowings matures within the year, a possible
\nrefinancing of these borrowings will incur higher interest rates, given
\nthe sharp rise in interest rates in the last two years.
\nColruyt Group\u2019s lease liabilities total EUR 351,3 million in the
\ncurrent financial year, as against EUR 328,4 million in the previous
\nfinancial year. The lease liabilities are concluded under IFRS 16 with
\na fixed interest rate so that a change in the market interest rate
\ncannot impact the future cash flows of Colruyt Group's current lease
\nliabilities, nor the results to be realised.
\nA change in interest rates may have an effect on the consolidated
\nincome statement or on future cash flows of Colruyt Group.
\n
\n\n\n\n\n\n\n\n\n\nE. Other market risks
\nColruyt Group's current financial assets totalled EUR 226,2 million at
\n31 March 2024 (EUR 31,3 million at 31 March 2023). This increase is
\nmainly due to the inclusion of money market funds (amounting to
\nEUR 150,8 million at 31 March 2024) and an increase in short-term
\nterm deposits (amounting to EUR 53,8 million at 31 March 2024).
\nColruyt Group\u2019s reinsurance company, Locr\u00e9 SA, manages a portfolio
\nof securities (fixed-income securities and shares). This is held to
\ncover the reinsurance risk and includes EUR 20,9 million financial
\ncurrent assets (EUR 26,5 million at 31 March 2023).
\nFluctuations in market values and other market parameters of
\nthese instruments can therefore have an impact on Colruyt Group\u2019s
\nfinancial result. A total net upward revaluation of EUR 2,0 million
\n(previous reporting period a net write-down of EUR -0,7 million) was
\nrecorded for the current financial year, which was fully measured
\nthrough profit or loss.
\nThe ratio of the current investment portfolio to net cash and
\ncash equivalents of Colruyt Group amounts to 29,2% (8,7% for the
\nprevious reporting period).
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag232": {
"value": "\nC. Credit risk
\nColruyt Group is subject to a credit risk in its operating activities,
\nits liquidity management and, to a limited extent, in other financial
\nactivities.
\nTo limit the credit risk for its liquidity management (term deposits,
\ncash and cash equivalents, and bank guarantees), Colruyt Group
\nensures that its liquidities and transactions are spread over several
\nfinancial institutions with good credit ratings. Colruyt Group
\nproactively monitors the stability and associated credit rating of
\nthese financial institutions, adjusting its liquidity management
\nstrategy where necessary.
\nThe credit risk in relation to trade receivables from its operational
\nactivities is limited since most of Colruyt Group\u2019s customers pay
\ncash. The main part of Colruyt Group\u2019s receivables is linked with
\nthe retail and wholesale activity for which Colruyt Group uses the
\npayment terms customary in the industry. The risks are limited as far
\nas possible by regularly monitoring the creditworthiness of debtors
\nand limiting outstanding receivables through credit limits. Where
\nnecessary, Colruyt Group requests bank guarantees or covers credit
\nrisk through credit insurance. The credit risk is spread over a large
\nnumber of debtors.
\n
\n\n\n\n\n\n\n\n\n\nThe credit risk for other current and non-current receivables from its
\nother financial activities is low for Colruyt Group due to the low level
\nof outstanding amounts. These receivables consist mainly of loans to
\ncustomers, associates and joint ventures or receivables arising from
\nsublease agreements. The credit risk of the sublease receivables is
\nfurther reduced by the bank guarantees received and the collateral
\non the leased building. The credit risk of the sublease receivables is
\nfurther reduced by the bank guarantees received and the collateral
\non the leased building. The credit risk for loans to customers and
\nassociates is controlled through regular monitoring of the credit risk
\non an individual basis.
\n
\nColruyt Group's maximum credit risk is represented by defaulting
\ncounterparties, with a maximum exposure equal to the net carrying
\namount of these assets. For the net carrying amount of the various
\nassets with credit risk see 27.1. Financial assets and liabilities by
\ncategory and class. From certain customers, bank guarantees
\nare received or credit insurance policies taken out with a view to
\nsecuring the collectability of receivables and limiting the real credit
\nrisk at the level of trade receivables. However, these bank guarantees
\nor credit insurance policies are not taken into account when
\nassessing the creditworthiness of the parties involved, in line with
\nthe provisions under IFRS 9, \u2018Financial Instruments\u2019.
\nColruyt Group considers a financial asset in default when internal or
\nexternal information indicates that it is unlikely that the outstanding
\ncontractual amounts will be received in full, prior to observance of
\nany credit protection.
\nCredit losses are recognised using a model based on 'expected
\ncredit losses' in line with IFRS 9, 'Financial Instruments'\u2019, taking into
\naccount the impact of changes in economic factors on expected
\nlosses. To calculate expected credit losses, Colruyt Group makes
\nuse of the simplified approach based on a provision matrix for
\ntrade receivables and of the general approach under which credit
\nlosses are determined at the level of the individual receivable. For
\nreceivables from associates or joint ventures, an assessment is
\nmade as to whether an expected credit loss should be recorded as
\npart of an indication of impairment on the carrying amount of an
\ninvestment accounted for using the equity method. See also note
\n1.5.E. \u2018Financial Assets: Expected credit losses\u2019.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag233": {
"value": "\nD. Liquidity risk
\nColruyt Group NV (which merged with Finco NV during financial year
\n2023/24) and Finco France SARL act as Colruyt Group\u2019s financial
\ncoordinators, and ensure that all entities of Colruyt Group have
\naccess to the financial resources they need and apply a cash pooling
\nsystem whereby any surplus cash and cash equivalents at Colruyt
\nGroup entities is used to cover shortfalls among others. Colruyt
\nGroup NV and Finco France SARL are also responsible for investing
\nColruyt Group's cash and cash equivalents, and continuously monitor
\nColruyt Group's liquidity position via cash flow forecasts.
\nColruyt Group strives to always have available sufficient credit lines
\nand capital market instruments (including commercial paper) as
\nback-up to minimise the group's liquidity risk. As part of this,
\na committed revolving credit facility for EUR 670 million was
\nconcluded with a bank syndicate. At 31 March 2024, no credit had
\nbeen drawn on this credit facility. Colruyt Group also makes use
\nof several other bilateral lines of credit. In addition, a green retail
\nbond issue was successfully completed in February 2023, with the
\nfull maximum amount of EUR 250 million raised. The 4,25% green
\nretail bond, ISIN BE0002920016, is listed on the regulated Euronext
\nBrussels market.
\n
\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag234": {
"value": "\n
\n\nF. . Financial assets and liabilities per category and per class
\nIn accordance with IFRS 7, \u2018Financial Instruments: Disclosures\u2019 and
\nIFRS 13, \u2018Fair Value Measurement\u2019, financial instruments measured at
\nfair value are classified using a fair value hierarchy.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n12,0 | \n12,0 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n150,8 | \n- | \n15,4 | \n166,2 | \n\n\n\n\n
\n\n| Fixed-income securities | \n20,9 | \n- | \n- | \n20,9 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n48,2 | \n- | \n48,2 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n53,8 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n670,6 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n774,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2024 | \n171,7 | \n48,3 | \n27,4 | \n1.746,4 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n256,2 | \n- | \n | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n269,2 | \n- | \n269,2 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n157,5 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.406,1 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n351,3 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2024 | \n256,2 | \n269,2 | \n- | \n2.435,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n10,8 | \n10,8 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n9,1 | \n- | \n0,3 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities | \n17,3 | \n- | \n- | \n17,3 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n38,3 | \n- | \n38,3 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n4,5 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n632,5 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n358,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2023 | \n26,4 | \n38,4 | \n11,1 | \n1.071,6 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,2 | \n- | \n0,2 | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n252,7 | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n361,9 | \n- | \n361,9 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n447,0 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.295,8 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n328,4 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2023 | \n252,7 | \n362,1 | \n- | \n2.684,4 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\nThe fair value hierarchy is based on the inputs used to measure financial assets and liabilities at measurement date. The following three
\nlevels are distinguished:
\n\u2022 Level 1: inputs used for measurement of fair value are officially quoted prices (unadjusted) in active markets for identical assets or liabilities.
\n\u2022 Level 2: the fair value of financial instruments not traded on an active market is determined using valuation techniques. These techniques
\nuse inputs of observable market prices, if available, as much as possible and avoid reliance on entity-specific estimations.
\n\u2022 Level 3: financial instruments for which fair value is determined with valuation techniques using certain parameters not based on
\nobservable market data.
\nFor the amounts recognised at \u2018Amortised cost\u2019 we can conclude that the carrying amount equals the fair value in most cases due to the
\nnature of the instrument or due to the short-term character. Those cases whereby the amortised cost deviates from the fair value are not
\nmaterial.
\nFor the amounts measured at fair value we refer to note 14. Financial assets, which describes how the fair value is measured.
\n
\nThe financial assets, classified under Level 3, include among others the investments in the portfolio company Sofindev IV NV, in the
\ninvestment funds Good Harvest Belgium I SRL, Blue Horizon Ventures I SCSp RAIF and Astanor Ventures Belgium II SRL, in the real estate
\ncompany First Retail International 2 NV, in Vendis Capital NV and in the cooperative company North Sea Wind CV, in which Colruyt Group has
\nno significant influence.
\nThe opening and closing balance of the investments classified under Level 3 can be reconciled as follows:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n
\n\n| At 1 April | \n11,1 | \n109,7 | \n\n\n\n
\n\n| Acquisitions | \n0,3 | \n0,3 | \n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n
\n\n| Other | \n21,7 | \n(95,0) | \n\n\n\n
\n\n| At 31 March | \n27,4 | \n11,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag235": {
"value": "\nF. . Financial assets and liabilities per category and per class
\nIn accordance with IFRS 7, \u2018Financial Instruments: Disclosures\u2019 and
\nIFRS 13, \u2018Fair Value Measurement\u2019, financial instruments measured at
\nfair value are classified using a fair value hierarchy.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n12,0 | \n12,0 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n150,8 | \n- | \n15,4 | \n166,2 | \n\n\n\n\n
\n\n| Fixed-income securities | \n20,9 | \n- | \n- | \n20,9 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n48,2 | \n- | \n48,2 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n53,8 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n670,6 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n774,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2024 | \n171,7 | \n48,3 | \n27,4 | \n1.746,4 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n- | \n- | \n- | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n256,2 | \n- | \n | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n269,2 | \n- | \n269,2 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n157,5 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.406,1 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n351,3 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2024 | \n256,2 | \n269,2 | \n- | \n2.435,3 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n | \nMeasurement at fair value | \n | \n\n\n\n\n
\n\n | \n | \nObservable | \nNon-observable | \n | \n\n\n\n\n
\n\n | \nQuoted prices | \nmarket prices | \nmarket prices | \n | \n\n\n\n\n
\n\n| (in million EUR) | \nLevel 1 | \nLevel 2 | \nLevel 3 | \nCarrying amount | \n\n\n\n\n
\n\n| Financial assets at fair value through other comprehensive | \n | \n | \n | \n | \n\n\n\n\n
\n\n| income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n- | \n- | \n10,8 | \n10,8 | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,1 | \n- | \n0,1 | \n\n\n\n\n
\n\n| Financial assets at fair value through profit or loss | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Equity instruments | \n9,1 | \n- | \n0,3 | \n9,4 | \n\n\n\n\n
\n\n| Fixed-income securities | \n17,3 | \n- | \n- | \n17,3 | \n\n\n\n\n
\n\n| Financial assets at amortised cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current assets | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Other non-current receivables | \n- | \n38,3 | \n- | \n38,3 | \n\n\n\n\n
\n\n| Current assets(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Term deposits | \n- | \n- | \n- | \n4,5 | \n\n\n\n\n
\n\n| Trade and other receivables | \n- | \n- | \n- | \n632,5 | \n\n\n\n\n
\n\n| Cash and cash equivalents | \n- | \n- | \n- | \n358,6 | \n\n\n\n\n
\n\n| Total financial assets at 31 March 2023 | \n26,4 | \n38,4 | \n11,1 | \n1.071,6 | \n\n\n\n\n
\n\n| Financial liabilities at fair value through other | \n | \n | \n | \n | \n\n\n\n\n
\n\n| comprehensive income | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Cash flow hedging instruments | \n- | \n0,2 | \n- | \n0,2 | \n\n\n\n\n
\n\n| Financial liabilities (excluding lease liabilities) at amortised | \n | \n | \n | \n | \n\n\n\n\n
\n\n| cost | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Non-current liabilities | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Fixed-rate green retail bond | \n252,7 | \n- | \n- | \n251,1 | \n\n\n\n\n
\n\n| Bank borrowings and other(2) | \n- | \n361,9 | \n- | \n361,9 | \n\n\n\n\n
\n\n| Current liabilities(1) | \n | \n | \n | \n | \n\n\n\n\n
\n\n| Bank borrowings, bank overdrafts and other | \n- | \n- | \n- | \n447,0 | \n\n\n\n\n
\n\n| Trade payables | \n- | \n- | \n- | \n1.295,8 | \n\n\n\n\n
\n\n| Lease liabilities at amortised cost | \n- | \n- | \n- | \n328,4 | \n\n\n\n\n
\n\n| Total financial liabilities at 31 March 2023 | \n252,7 | \n362,1 | \n- | \n2.684,4 | \n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n
(1) The carrying amounts of current financial assets and liabilities measured at amortised cost are estimated to reasonably approximate their fair value due to their short maturity.
\n(2) The fair value of non-current bank borrowings and other liabilities are equated to the nominal value of the borrowings as there is no material difference between the two.
\n
\n\n\n\n\n\n\n\n\n\nThe fair value hierarchy is based on the inputs used to measure financial assets and liabilities at measurement date. The following three
\nlevels are distinguished:
\n\u2022 Level 1: inputs used for measurement of fair value are officially quoted prices (unadjusted) in active markets for identical assets or liabilities.
\n\u2022 Level 2: the fair value of financial instruments not traded on an active market is determined using valuation techniques. These techniques
\nuse inputs of observable market prices, if available, as much as possible and avoid reliance on entity-specific estimations.
\n\u2022 Level 3: financial instruments for which fair value is determined with valuation techniques using certain parameters not based on
\nobservable market data.
\nFor the amounts recognised at \u2018Amortised cost\u2019 we can conclude that the carrying amount equals the fair value in most cases due to the
\nnature of the instrument or due to the short-term character. Those cases whereby the amortised cost deviates from the fair value are not
\nmaterial.
\nFor the amounts measured at fair value we refer to note 14. Financial assets, which describes how the fair value is measured.
\n
\nThe financial assets, classified under Level 3, include among others the investments in the portfolio company Sofindev IV NV, in the
\ninvestment funds Good Harvest Belgium I SRL, Blue Horizon Ventures I SCSp RAIF and Astanor Ventures Belgium II SRL, in the real estate
\ncompany First Retail International 2 NV, in Vendis Capital NV and in the cooperative company North Sea Wind CV, in which Colruyt Group has
\nno significant influence.
\nThe opening and closing balance of the investments classified under Level 3 can be reconciled as follows:
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n
\n\n| At 1 April | \n11,1 | \n109,7 | \n\n\n\n
\n\n| Acquisitions | \n0,3 | \n0,3 | \n\n\n\n
\n\n| Capital increases | \n2,3 | \n0,2 | \n\n\n\n
\n\n| Capital decreases | \n(5,4) | \n- | \n\n\n\n
\n\n| Fair value adjustments through other comprehensive income | \n(1,0) | \n(4,1) | \n\n\n\n
\n\n| Fair value adjustments through profit or loss | \n(1,6) | \n- | \n\n\n\n
\n\n| Other | \n21,7 | \n(95,0) | \n\n\n\n
\n\n| At 31 March | \n27,4 | \n11,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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},
"Tag257": {
"value": "\n
\n\n28. Off-balance sheet rights and commitments
\nColruyt Group has a number of commitments which are not recognised in the statement of financial position. These are mainly contractual
\ncommitments related to future acquisitions of property, plant and equipment and future purchases of goods and services.
\nThe amounts due in respect of these commitments are as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessee(1) | \n2,5 | \n1,4 | \n1,1 | \n- | \n\n\n\n
\n\n| Commitments relating to the acquisition of property, plant and equipment | \n134,2 | \n101,9 | \n32,3 | \n- | \n\n\n\n
\n\n| Commitments relating to purchases of goods | \n161,5 | \n160,6 | \n0,9 | \n- | \n\n\n\n
\n\n| Other commitments | \n46,0 | \n23,6 | \n21,2 | \n1,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| (in million EUR) | \n31.03.23 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessee(1) | \n3,5 | \n1,4 | \n2,1 | \n- | \n\n\n\n
\n\n| Commitments relating to the acquisition of property, plant and equipment | \n115,7 | \n103,0 | \n12,7 | \n- | \n\n\n\n
\n\n| Commitments relating to purchases of goods | \n253,6 | \n234,1 | \n19,5 | \n- | \n\n\n\n
\n\n| Other commitments | \n39,5 | \n24,7 | \n14,8 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(1) Leases outside the scope of IFRS 16.
\nThe commitments relating to the acquisition of property, plant and equipment totalling EUR 134,2 million (EUR 115,7 million in the previous
\nreporting period) consist mainly of contractual commitments for the acquisition of land and buildings.
\nThe commitments relating to purchases of goods for an amount of EUR 161,5 million (EUR 253,6 million in the previous reporting period)
\nare the result of forward contracts concluded with suppliers in order for Colruyt Group to ensure the sufficient supply of certain trade goods,
\nfashion collections and raw materials for production. In the previous reporting period, purchase commitments related to electricity from
\ndiscontinued operations (EUR 56,6 million) were included herein.
\nThe line item \u2018Other commitments\u2019 mainly relates to commitments arising from various non-cancellable forward contracts regarding ICT
\nservices (mainly for software maintenance and development) for an amount of EUR 46,0 million (EUR 36,6 million in the previous reporting
\nperiod).
\nIn addition to these commitments Colruyt Group also has certain rights which are not recognised in the statement of financial position.
\nColruyt Group leases certain properties under lease arrangements. In the current reporting period these include the lease arrangements with
\nDATS 24 NV and Dreamland NV.
\nThe amounts to be received in relation to these rights are to be classified as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessor | \n52,5 | \n24,3 | \n28,2 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| (in million EUR) | \n31.03.23 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessor | \n16,0 | \n9,3 | \n6,7 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The off-balance sheet commitments for lease arrangements amount to EUR 52,5 million (EUR 16,0 million at 31 March 2023) and mainly
\nrelate to operating lease arrangements as lessor in respect of subleased assets.
\nThe rights resulting from non-cancellable agreements in respect of movables are not material.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n
\n\n29. Contingent liabilities and contingent assets
\nContingent liabilities and contingent assets are all those items in relation to third parties which are not recognised in the statement of
\nfinancial position, in accordance with IAS 37, \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019.
\nThe table below gives an overview of all contingent liabilities of Colruyt Group.
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n
\n\n| Disputes | \n3,8 | \n3,8 | \n\n\n\n
\n\n| Other | \n- | \n0,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
At the reporting date there were a limited number of legal actions outstanding against Colruyt Group which, although disputed, constitute a
\ncontingent liability of EUR 3,8 million (EUR 3,8 million in the previous reporting period). The pending cases primarily concern commercial law
\nclaims. As was the case last year, there are no contingent liabilities for pending cases in respect of taxation law, common law or social law.
\nWhen acquiring interests and determining goodwill, a conditional variable compensation is applied, with the most accurate estimate possible
\nof the amount to be finally calculated at the end of the measurement period.
\nColruyt Group expects no significant financial disadvantages to be derived from these liabilities.
\nThere are no material contingent assets to be reported.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
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"Tag258": {
"value": "\n28. Off-balance sheet rights and commitments
\nColruyt Group has a number of commitments which are not recognised in the statement of financial position. These are mainly contractual
\ncommitments related to future acquisitions of property, plant and equipment and future purchases of goods and services.
\nThe amounts due in respect of these commitments are as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessee(1) | \n2,5 | \n1,4 | \n1,1 | \n- | \n\n\n\n
\n\n| Commitments relating to the acquisition of property, plant and equipment | \n134,2 | \n101,9 | \n32,3 | \n- | \n\n\n\n
\n\n| Commitments relating to purchases of goods | \n161,5 | \n160,6 | \n0,9 | \n- | \n\n\n\n
\n\n| Other commitments | \n46,0 | \n23,6 | \n21,2 | \n1,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| (in million EUR) | \n31.03.23 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessee(1) | \n3,5 | \n1,4 | \n2,1 | \n- | \n\n\n\n
\n\n| Commitments relating to the acquisition of property, plant and equipment | \n115,7 | \n103,0 | \n12,7 | \n- | \n\n\n\n
\n\n| Commitments relating to purchases of goods | \n253,6 | \n234,1 | \n19,5 | \n- | \n\n\n\n
\n\n| Other commitments | \n39,5 | \n24,7 | \n14,8 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
(1) Leases outside the scope of IFRS 16.
\nThe commitments relating to the acquisition of property, plant and equipment totalling EUR 134,2 million (EUR 115,7 million in the previous
\nreporting period) consist mainly of contractual commitments for the acquisition of land and buildings.
\nThe commitments relating to purchases of goods for an amount of EUR 161,5 million (EUR 253,6 million in the previous reporting period)
\nare the result of forward contracts concluded with suppliers in order for Colruyt Group to ensure the sufficient supply of certain trade goods,
\nfashion collections and raw materials for production. In the previous reporting period, purchase commitments related to electricity from
\ndiscontinued operations (EUR 56,6 million) were included herein.
\nThe line item \u2018Other commitments\u2019 mainly relates to commitments arising from various non-cancellable forward contracts regarding ICT
\nservices (mainly for software maintenance and development) for an amount of EUR 46,0 million (EUR 36,6 million in the previous reporting
\nperiod).
\nIn addition to these commitments Colruyt Group also has certain rights which are not recognised in the statement of financial position.
\nColruyt Group leases certain properties under lease arrangements. In the current reporting period these include the lease arrangements with
\nDATS 24 NV and Dreamland NV.
\nThe amounts to be received in relation to these rights are to be classified as follows:
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessor | \n52,5 | \n24,3 | \n28,2 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
\n
\n\n\n| (in million EUR) | \n31.03.23 | \n< 1 year | \n1-5 years | \n> 5 years | \n\n\n\n
\n\n| Lease arrangements as lessor | \n16,0 | \n9,3 | \n6,7 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The off-balance sheet commitments for lease arrangements amount to EUR 52,5 million (EUR 16,0 million at 31 March 2023) and mainly
\nrelate to operating lease arrangements as lessor in respect of subleased assets.
\nThe rights resulting from non-cancellable agreements in respect of movables are not material.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
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"Tag259": {
"value": "\n
\n\n29. Contingent liabilities and contingent assets
\nContingent liabilities and contingent assets are all those items in relation to third parties which are not recognised in the statement of
\nfinancial position, in accordance with IAS 37, \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019.
\nThe table below gives an overview of all contingent liabilities of Colruyt Group.
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n
\n\n| Disputes | \n3,8 | \n3,8 | \n\n\n\n
\n\n| Other | \n- | \n0,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
At the reporting date there were a limited number of legal actions outstanding against Colruyt Group which, although disputed, constitute a
\ncontingent liability of EUR 3,8 million (EUR 3,8 million in the previous reporting period). The pending cases primarily concern commercial law
\nclaims. As was the case last year, there are no contingent liabilities for pending cases in respect of taxation law, common law or social law.
\nWhen acquiring interests and determining goodwill, a conditional variable compensation is applied, with the most accurate estimate possible
\nof the amount to be finally calculated at the end of the measurement period.
\nColruyt Group expects no significant financial disadvantages to be derived from these liabilities.
\nThere are no material contingent assets to be reported.
\n
\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
"language": "en",
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"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag260": {
"value": "\n29. Contingent liabilities and contingent assets
\nContingent liabilities and contingent assets are all those items in relation to third parties which are not recognised in the statement of
\nfinancial position, in accordance with IAS 37, \u2018Provisions, Contingent Liabilities and Contingent Assets\u2019.
\nThe table below gives an overview of all contingent liabilities of Colruyt Group.
\n\n
\n\n\n| (in million EUR) | \n31.03.24 | \n31.03.23 | \n\n\n\n
\n\n| Disputes | \n3,8 | \n3,8 | \n\n\n\n
\n\n| Other | \n- | \n0,1 | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
At the reporting date there were a limited number of legal actions outstanding against Colruyt Group which, although disputed, constitute a
\ncontingent liability of EUR 3,8 million (EUR 3,8 million in the previous reporting period). The pending cases primarily concern commercial law
\nclaims. As was the case last year, there are no contingent liabilities for pending cases in respect of taxation law, common law or social law.
\nWhen acquiring interests and determining goodwill, a conditional variable compensation is applied, with the most accurate estimate possible
\nof the amount to be finally calculated at the end of the measurement period.
\nColruyt Group expects no significant financial disadvantages to be derived from these liabilities.
\nThere are no material contingent assets to be reported.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
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}
},
"Tag261": {
"value": "\n30. Dividends paid and proposed
\nOn 3 October 2023 a gross dividend of EUR 0,80 per share was paid to the shareholders.
\nFor financial year 2023/24, the Board of Directors has proposed a total gross dividend of EUR 2,38 per share.
\nOf this dividend, a gross interim dividend of EUR 1,00 per share has already been paid as part of the gain realised on the sale of Parkwind.
\nThe interim dividend was made payable on 22 December 2023 and has already been reflected in the consolidated financial statements for
\nfinancial year 2023/24.
\nThe ordinary dividend will be payable as of 1 October 2024. As the decision to distribute a dividend is to be considered an event after
\nreporting date which is not to be included in the statement of financial position, this dividend, which is still to be approved at the Annual
\nGeneral Meeting of Shareholders on 25 September 2024, is therefore not recorded as a liability in the statement of financial position.
\nTaking into account that the distribution proposed by the Board of Directors relates to 125.001.471 shares (after deduction of treasury
\nshares), as determined on 7 June 2024, the amount of proposed ordinary dividends is EUR 172,5 million. Together with the interim dividend
\nof EUR 125,6 million, total dividends amount to EUR 298,1 million.
\n
\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag262": {
"value": "0.8",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag263": {
"value": "2.38",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"Tag264": {
"value": "298100000",
"decimals": -5,
"dimensions": {
"concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"Tag265": {
"value": "\n31. Related parties
\nAn overview of related party transactions is given below. In this note, only the transactions which were not eliminated in the consolidated
\nfinancial statements are presented.
\nColruyt Group identifies, in accordance with IAS 24, 'Related Party Disclosures', different categories of related parties:
\na) key managers of Colruyt Group and relatives. Key management is formed by the members of the Board of Directors and the Management
\nCommittee (Corporate Governance section);
\nb) entities controlling Colruyt Group: Korys NV controlled by Stichting Administratiekantoor Cozin (see Corporate Governance section);
\nc) associates (see note 12. Investments in associates);
\nd) joint ventures (see note 13. Investments in joint ventures); and
\ne) entities controlled by persons belonging to the key management of Colruyt Group. Last year, Colruyt Group had no material transactions
\nwith these entities.
\n
\n\n\n\n\n\n\n\n\n31.1. Related party transactions excluding key management personnel compensation
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n
\n\n| Revenue | \n45,6 | \n4,0 | \n\n\n\n
\n\n| Associates | \n33,0 | \n3,4 | \n\n\n\n
\n\n| Joint ventures | \n12,6 | \n0,6 | \n\n\n\n
\n\n| Costs | \n85,0 | \n21,8 | \n\n\n\n
\n\n| Key managers of Colruyt Group and relatives | \n0,1 | \n0,2 | \n\n\n\n
\n\n| Associates | \n79,5 | \n17,1 | \n\n\n\n
\n\n| Joint ventures | \n5,4 | \n4,5 | \n\n\n\n
\n\n| Receivables | \n18,2 | \n8,9 | \n\n\n\n
\n\n| Entities that control Colruyt Group | \n- | \n0,1 | \n\n\n\n
\n\n| Associates | \n14,2 | \n5,1 | \n\n\n\n
\n\n| Joint ventures | \n4,0 | \n3,7 | \n\n\n\n
\n\n| Liabilities | \n28,0 | \n4,9 | \n\n\n\n
\n\n| Key managers of Colruyt Group and relatives | \n0,1 | \n0,1 | \n\n\n\n
\n\n| Entities that control Colruyt Group | \n0,1 | \n0,1 | \n\n\n\n
\n\n| Associates | \n27,1 | \n3,9 | \n\n\n\n
\n\n| Joint ventures | \n0,7 | \n0,8 | \n\n\n\n
\n\n| Dividends paid | \n153,8 | \n89,7 | \n\n\n\n
\n\n| Key managers of Colruyt Group and relatives | \n15,4 | \n9,4 | \n\n\n\n
\n\n| Entities that control Colruyt Group | \n138,4 | \n80,3 | \n\n\n\n
\n\n| Portfolio transactions - in | \n- | \n191,5 | \n\n\n\n
\n\n| Entities that control Colruyt Group | \n- | \n96,5 | \n\n\n\n
\n\n| Associates | \n- | \n95,0 | \n\n\n\n
\n\n| Portfolio transactions - out | \n261,4 | \n- | \n\n\n\n
\n\n| Entities that control Colruyt Group | \n179,6 | \n- | \n\n\n\n
\n\n| Associates | \n81,8 | \n- | \n\n\n\n
\n\n\n\n\n\n\n\n
\n\n\n\n
The amounts disclosed above result from transactions made on terms equivalent to those that prevail in arm\u2019s length transactions between
\nindependent parties.
\nThere are significant year-over-year changes in transactions by category due to the change in the scope of associates. See note
\n16.2. Disposal of subsidiaries for more information.
\nThe costs arising from transactions with various related parties amount to EUR 85,0 million and mainly relate to the purchase of energy-
\nrelated products (EUR 59,3 million).
\nOn 14 October 2022, Colruyt Group acquired the remaining 39% of the shares of Newpharma Group NV from Korys Investments NV.
\nThe transfer was made for a total price of EUR 96,5 million.
\nIn early June 2022, Colruyt Group converted convertible bonds (EUR 95,0 million) issued by Virya Energy NV into shares.
\nOn 1 June 2023, Colruyt Group and Virya Energy NV reached an agreement to fully integrate DATS 24 NV into the energy holding company
\nVirya Energy NV. Virya Energy NV, an associate of Colruyt Group and also a related party, paid a final acquisition price of EUR 81,8 million.
\nOn 25 March 2024, Colruyt Group reached an agreement with Korys Investments NV to sell 29,94% of Virya Energy NV for a final acquisition
\nprice of EUR 179,6 million. As a result of this transaction, Colruyt Group's stake in Virya Energy NV decreased from 59,94% to 30%.
\nColruyt Group and Korys took the requisite measures in the context of the conflict of interest rules. We refer to the Corporate Governance
\nsection for more details.
\nIn the current reporting period, Colruyt Group also received dividends from Virya Energy NV (see note 12. Investments in associates).
\n
\n\n\n\n\n\n\n\n\n
\n\n31.2. Key management personnel compensation
\nThe compensation awarded to key management personnel is summarised below. All amounts are gross amounts before taxes. Social security
\ncontributions were paid on these amounts.
\n\n
\n\n\n | \n | \nNumber of | \n | \nNumber of | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCompensation | \npersons/shares | \nCompensation | \npersons/shares | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Board of Directors | \n | \n10 | \n | \n10 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fixed remuneration (directors\u2019 fees) | \n1,1 | \n | \n1,0 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Senior management | \n | \n10 | \n | \n12 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fixed remuneration | \n3,9 | \n | \n4,5 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable remuneration | \n0,6 | \n | \n1,9 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Payments into defined contribution plans and other | \n0,6 | \n | \n0,7 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| components | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
More information regarding the different components of key management personnel compensation can be found in the remuneration report
\n(see section Corporate Governance) as prepared by the Remuneration Committee.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
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"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag274": {
"value": "\n31.2. Key management personnel compensation
\nThe compensation awarded to key management personnel is summarised below. All amounts are gross amounts before taxes. Social security
\ncontributions were paid on these amounts.
\n\n
\n\n\n | \n | \nNumber of | \n | \nNumber of | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nCompensation | \npersons/shares | \nCompensation | \npersons/shares | \n\n\n\n\n\n\n\n\n\n\n
\n\n| (in million EUR) | \n2023/24 | \n2023/24 | \n2022/23 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Board of Directors | \n | \n10 | \n | \n10 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fixed remuneration (directors\u2019 fees) | \n1,1 | \n | \n1,0 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Senior management | \n | \n10 | \n | \n12 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fixed remuneration | \n3,9 | \n | \n4,5 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Variable remuneration | \n0,6 | \n | \n1,9 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Payments into defined contribution plans and other | \n0,6 | \n | \n0,7 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| components | \n | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
More information regarding the different components of key management personnel compensation can be found in the remuneration report
\n(see section Corporate Governance) as prepared by the Remuneration Committee.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag275": {
"value": "\n32. Events after the reporting date
\nAt the end of March 2024, Colruyt Group reached an agreement with the management of Supra Bazar for the sale of 100% of Dreambaby NV's
\nshares. The transaction was finalised at the end of May 2024. As of 1 June 2024, Dreambaby NV will no longer be fully consolidated. For the
\nfirst two months of financial year 2024/25, Dreambaby NV's results will be presented as \u2018Result from discontinued operations\u2019.
\nAfter year-end, 356.724 treasury shares were purchased for an amount of EUR 15,1 million. At 7 June 2024, Colruyt Group held 2.560.092
\ntreasury shares, which represented 2,01% of total shares issued.
\nThere were no further significant events after the reporting date.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag276": {
"value": "\n33. Independent auditor\u2019s remuneration
\nThe table below provides an overview of remuneration paid to the independent auditor and its associated parties for services rendered to
\nColruyt Group.
\n\n
\n\n\n| (in million EUR) | \n2023/24 | \n2022/23 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Audit assignments | \n1,3 | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Total | \n1,3 | \n1,2 | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
The consideration paid for audit services was EUR 1,3 million, of which EUR 0,1 million was recognised at the level of the Company and
\nEUR 1,2 million was recognised at the level of its subsidiaries.
\nFor non-audit services, such as other audit assignments, tax advice and other assignments, the costs are negligible.
\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag273": {
"value": "Belgium",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag277": {
"value": "\n34.2. Subsidiaries
\n\n
\n\n\n| AB Restauration SA | \nAvenue du Levant 13 | \n5030 Gembloux, Belgium | \n0475 405 017 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Agripartners NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 417 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Apotheek Noorderlaan NV | \nNoorderlaan 104, bus H | \n2030 Antwerp, Belgium | \n0894 785 309 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Banden Deproost NV | \nZinkstraat 6 | \n1500 Halle, Belgium | \n0424 880 586 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bavingsveld NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0441 486 194 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bike Republic NV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0823 778 933 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bio-Planet Luxembourg SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, Grand Duchy of | \nB262737 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLuxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bio-Planet NV | \nVictor Demesmaekerstraat 167 | \n1500 Halle, Belgium | \n0472 405 143 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bons Plaisirs BV | \nDieudonn\u00e9 Lef\u00e8vrestraat 27 Bus 1 | \n1020 Brussels, Belgium | \n0628 710 646 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Bottles NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 058 282 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Buurtwinkels OKay NV | \nVictor Demesmaekerstraat 167 | \n1500 Halle, Belgium | \n0464 994 145 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cedox NV | \nMenenstraat 268 | \n8560 Wevelgem, Belgium | \n0434 445 182 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| CGMI BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 301 067 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Chanteloup SCI | \nBoulevard du 13 Juin 1944 | \n14310 Villers-Bocage, France | \n893 918 532 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco II RDC SASU | \nAv. Pierre Mulele 17, office 203, | \nKinshasa, | \nCD/KNG/RCCM/21-B-01809 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nInfinity Center, Commune de | \nDemocratic Republic of the Congo | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGombe | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco VIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0760 300 846 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco X NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 300 572 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 696 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XV NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 669 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVI NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 768 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 058 480 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codevco XVIII NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n1004 060 163 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Codifrance SAS | \nZone Industrielle, Rue de Saint | \n45110 Ch\u00e2teauneuf-sur-Loire, | \n824 116 099 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nBarth\u00e9l\u00e9my 66 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colim NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0400 374 725 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colimpo NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0685 762 581 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colimpo Private Limited | \nUnit 08-09, 13th floor, New | \n Kowloon, Hong Kong | \n59139630 000 11 18 0 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nMandarin Plaza, Tower A 14, | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nScience Museum Road, Tsimshatsui | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEast | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Afrique SAS | \nSacre Coeur III VDN, Villa num\u00e9ro | \n Dakar, Senegal | \nSN DKR 2020 B 13136 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n10684, Bo\u00eete Postal 4579 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Cash and Carry NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 318 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Food Retail NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 615 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Gestion SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, Grand Duchy of | \nB137485 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nLuxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Group India Private LTD | \nBuilding N\u00b021, Mindspace, Raheja IT | \n Madhapur, Hyderabad, | \nU72300TG2007 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nPark, Survey nr 64 (Part) HITEC City | \nTelangana State, India - 500081 | \nPTC053130 | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| Colruyt Luxembourg SA | \nZ.I. Um Woeller 6 | \n4410 Sanem, | \nB124296 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Colruyt Retail France SAS | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n789 139 789 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| CoMarkt NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0795 538 570 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Cycles IMP BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0444.947.017 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Daltix NV | \nOttergemsesteenweg-Zuid 808, | \n9000 Ghent, Belgium | \n0661 713 511 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nbus B160 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Daltix Unipessoal LDA | \nAvenida Antonio Augusto De Aguiar | \n1050-020 Lisbon, Portugal | \n0514 607 769 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n130 Piso 1 | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Darzana NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 795 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Davytrans NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0413 920 972 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Delden BV | \nRue de Tubize 2 | \n1440 Braine-le-Ch\u00e2teau, Belgium | \n0446.013.126 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Do Invest Lux SA | \nRue de Beggen 233-241 | \n1221 Luxembourg, | \nB181441 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Do Invest NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0817 092 663 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Dreambaby NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0472 630 817 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| E-Logistics NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0830 292 878 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| EW 738/740 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0505 738 994 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| FD Company 2 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0770 767 542 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Finco France SARL | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n848 012 209 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Fleetco NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0423 051 939 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Gerli Erasmus NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0700 575 174 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Het Zilverleen BV | \nIzenbergestraat 175 | \n8690 Alveringem, Belgium | \n0715 775 767 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Heylen-Engels BV | \nMorkhovenseweg 92 | \n2200 Noorderwijk, Belgium | \n0428 695 359 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immo Colruyt France SASU | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n319 642 252 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immo Colruyt Luxembourg SA | \nRue F.W. Raiffeisen 5 | \n2411 Luxembourg, | \nB195799 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Immoco SARL | \nZone Industrielle, Rue des | \n39700 Rochefort-sur-Nenon, | \n527 664 965 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nEntrep\u00f4ts 4 | \nFrance | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Izock BV | \nKerkstraat 132-134 | \n1851 Humbeek, Belgium | \n0426 190 284 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Jims NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0423 644 035 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Jims Oost BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0863 735 312 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Juliette BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0753 439 679 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Locr\u00e9 SA | \nRue De Neudorf 534 | \n2220 Luxembourg, | \nB59147 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \n | \nGrand Duchy of Luxembourg | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Megapara SAS | \nAvenue Franklin Roosevelt 8 | \n59600 Maubeuge, France | \n880 595 731 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Myreas BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0733 909 522 | \n90% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Newpharma Group SA | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n0684 465 652 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Newpharma SA | \nRue Basse-Wez 315/317 | \n4020 Li\u00e8ge, Belgium | \n0838 666 156 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Northlandt NV | \nMoortelstraat 9 | \n9160 Lokeren, Belgium | \n0459 739 517 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| N'Situ Pelende SASU | \nAv. Pierre Mulele 17, bureau 203, | \nKinshasa, Democratic Republic of | \nCD/KNG/RCCM/21-B-01787 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nInfinity Center, Commune de | \nthe Congo | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n | \nGombe | \n | \n | \n | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Okay Compact NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0820 198 247 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Puur NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0544 328 861 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Retail Partners Colruyt Group NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0413 970 957 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Roecol NV | \nSpieveldstraat 4 | \n9160 Lokeren, Belgium | \n0849 963 488 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Roelandt NV | \nWarandestraat 5 | \n9240 Zele, Belgium | \n0412 127 858 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| Smart Innovation NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0716 663 516 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n| SmartRetail BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0640 760 224 | \n100% | \n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n| Smartvalue Development SRL | \nStrada Rahovei 11 | \n400212 Judet Cluj, Romania | \n43506711 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue Distribution SRL | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n1004 124 303 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue Services SRL | \nStrada Nedelcu Zugrav 12 | \n300174 Timisoara, Romania | \n34850154 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Smartvalue SA | \nRue du Charbonnage 10, bus B2 | \n4020 Li\u00e8ge, Belgium | \n0821 903 467 | \n100% | \n\n\n\n\n\n\n\n
\n\n| SmartWithFood NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0739 913 228 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Soci\u00e9t\u00e9 Agricole de Meester BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0429 662 290 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Solucious NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0448 692 207 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Sukhino NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0779 443 302 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Supermarkt De Belie BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0433 756 581 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Supermarkt Magda NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0422 180 523 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Symeta Hybrid NV | \nInterleuvenlaan 50 | \n3001 Heverlee, Belgium | \n0867 583 935 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Terdeco BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0462 018 027 | \n100% | \n\n\n\n\n\n\n\n
\n\n| The Fashion Society NV(1) | \nBrusselsesteenweg 185 | \n1785 Merchtem, Belgium | \n0553 548 910 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Valfrais NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0418 935 773 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Villers DIS SCI | \nBoulevard du 13 Juin 1944, 21 | \n14310 Villers-Bocage, France | \n432 221 349 | \n100% | \n\n\n\n\n\n\n\n
\n\n| VinoCol NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0760 300 252 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Vlevico NV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0422 846 259 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Walcodis NV | \nRue Du Parc Industriel 34 | \n7822 Ath, Belgium | \n0829 176 784 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 1 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0697 694 571 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 2 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0699 852 426 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 3 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0726 754 187 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 4 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0747 601 566 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Witeb 5 BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0761 776 335 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV1 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0627 969 585 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV2 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0627 973 149 | \n100% | \n\n\n\n\n\n\n\n
\n\n| WV3 BV | \nTramstraat 63 | \n9052 Zwijnaarde, Belgium | \n0477 728 760 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Z+H2B NV | \nStatiestraat 133-139 | \n2070 Zwijndrecht, Belgium | \n0792 393 097 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Z+Pharma NV | \nStatiestraat 131-139 | \n2070 Zwijndrecht, Belgium | \n0453 060 967 | \n100% | \n\n\n\n\n\n\n\n
\n\n| Zeeboerderij Westdiep BV | \nEdingensesteenweg 196 | \n1500 Halle, Belgium | \n0739 918 869 | \n80% | \n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n\n\n\n\n\n\n\n
(1) This company is in a sub-consolidation.
\n
\n\n\n\n\n\n\n\n\n\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag245": {
"value": "Colruyt Group NV",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag244": {
"value": "Colruyt Group NV",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"Tag1": {
"value": "Edingensesteenweg 196, B-1500 Halle",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:5493000O0NZ1BCXO8K39",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
}
},
"footnote5": {
"value": "(2) The item \u2018Other\u2019 includes impairments and reversals of impairments on inventories.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote5",
"language": "en"
}
},
"footnote3": {
"value": "(2) Mainly relates to interest rate swap contracts held by Virya Energy NV. The decrease in the current period is mainly due to the elimination of Parkwind's interest rate swap contracts within
\nVirya Energy NV.
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote3",
"language": "en"
}
},
"footnote2": {
"value": "(1) In the previous financial year this mainly related to the impact of increased discount rates.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote2",
"language": "en"
}
},
"footnote1": {
"value": "(1) As adjusted due to discontinued operations. See note 16 for more information on the restatement of comparative information.",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote1",
"language": "en"
}
},
"footnote4": {
"value": "(1) Profit before tax is inclusive of discontinued operations. This is the sum of the result for the financial year from continuing operations (EUR 1.175,9 million for 2023/24 and EUR 272,1 million
\nfor 2022/23) and the result for the financial year from discontinued operations (EUR -23,3 million for 2023/24 and EUR -2,4 million for 2022/23) as specified in note 16.
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote4",
"language": "en"
}
},
"footnote6": {
"value": "(2) Business combinations mainly includes the business combinations of Degrenne Distribution and Smatch and Match shops (see note 15.) and the acquisition Aera Payment & Identification AS (see
\nnote 13.). For the full overview of the changes, see note 34.5.
",
"dimensions": {
"concept": "xbrl:note",
"noteId": "footnote6",
"language": "en"
}
}
}
}