SUPERETTE ARTISAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
SUPERETTE ARTISAN
Largest movements
- Tangible fixed assets +€34,147
up €34,147 (+13.1%), from €261,221 to €295,367
of which Land and buildings: +€22,802
- Receivables within one year -€10,323
down €10,323 (-84.2%), from €12,255 to €1,932
of which Other amounts receivable: -€10,361
- Debts after one year +€276,104
up €276,104 (+142%), from €194,888 to €470,992
of which Other amounts payable: +€286,600
- Other debts -€248,450
down €248,450 (-98.7%), from €251,595 to €3,145
- Profit (loss) carried forward -€8,243
down €8,243 (-135%), from -€6,090 to -€14,334
- Current portion of long-term debt +€5,384
up €5,384 (+105%), from €5,112 to €10,496
- Financial charges +€4,788
up €4,788 (+148%), from €3,230 to €8,018
- Financial income +€2,125
up €2,125 (+37.9%), from €5,606 to €7,731
- Gross operating margin +€911
up €911 (+11.8%), from -€7,753 to -€6,842
- Taxes +€279
up €279 (+190%), from €147 to €425
- Other operating charges +€116
up €116 (+20.2%), from €574 to €690
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €476,473 | €501,820 | +€25,347 | +5.3% |
| Fixed assets | 21/28 | €261,221 | €295,367 | +€34,147 | +13.1% |
| Tangible fixed assets | 22/27 | €261,221 | €295,367 | +€34,147 | +13.1% |
| Land and buildings | 22 | €261,221 | €284,023 | +€22,802 | +8.7% |
| Furniture and vehicles | 24 | - | €11,344 | +€11,344 | |
| Current assets | 29/58 | €215,252 | €206,453 | -€8,800 | -4.1% |
| Amounts receivable within one year | 40/41 | €12,255 | €1,932 | -€10,323 | -84.2% |
| Trade receivables | 40 | €0 | €38 | +€38 | |
| Other amounts receivable | 41 | €12,255 | €1,894 | -€10,361 | -84.5% |
| Current investments | 50/53 | €200,008 | €200,000 | -€8 | 0.0% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €2,990 | €4,521 | +€1,531 | +51.2% |
| Total equity and liabilities | 10/49 | €476,473 | €501,820 | +€25,347 | +5.3% |
| Equity | 10/15 | €23,910 | €15,666 | -€8,243 | -34.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,090 | -€14,334 | -€8,243 | -135% |
| Amounts payable | 17/49 | €452,563 | €486,154 | +€33,590 | +7.4% |
| Amounts payable after more than one year | 17 | €194,888 | €470,992 | +€276,104 | +142% |
| Financial debts | 170/4 | €194,888 | €184,392 | -€10,496 | -5.4% |
| Other amounts payable | 178/9 | - | €286,600 | +€286,600 | |
| Amounts payable within one year | 42/48 | €257,675 | €15,162 | -€242,513 | -94.1% |
| Current portion of amounts payable after more than one year | 42 | €5,112 | €10,496 | +€5,384 | +105% |
| Trade debts | 44 | €71 | €164 | +€92 | +129% |
| Suppliers | 440/4 | €71 | €164 | +€92 | +129% |
| Taxes, remuneration and social security | 45 | €897 | €1,356 | +€459 | +51.2% |
| Taxes | 450/3 | €897 | €1,356 | +€459 | +51.2% |
| Other amounts payable | 47/48 | €251,595 | €3,145 | -€248,450 | -98.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €574 | €690 | +€116 | +20.2% |
| Gross operating margin | 9900 | -€7,753 | -€6,842 | +€911 | +11.8% |
| Operating profit (loss) | 9901 | -€8,327 | -€7,531 | +€796 | +9.6% |
| Financial income | 75/76B | €5,606 | €7,731 | +€2,125 | +37.9% |
| Recurring financial income | 75 | €5,606 | €7,731 | +€2,125 | +37.9% |
| Financial charges | 65/66B | €3,230 | €8,018 | +€4,788 | +148% |
| Recurring financial charges | 65 | €3,230 | €8,018 | +€4,788 | +148% |
| Profit (loss) for the period before taxes | 9903 | -€5,951 | -€7,818 | -€1,867 | -31.4% |
| Income taxes | 67/77 | €147 | €425 | +€279 | +190% |
| Profit (loss) for the period | 9904 | -€6,097 | -€8,243 | -€2,146 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,097 | -€8,243 | -€2,146 | -35.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.