SUPERFARMA: 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.
SUPERFARMA
Largest movements
- Tangible fixed assets +€55,696
up €55,696 (+3,421%), from €1,628 to €57,324
of which Furniture and vehicles: +€55,844
- Receivables within one year -€33,849
down €33,849 (-73.7%), from €45,949 to €12,100
of which Other amounts receivable: -€33,849
- Reserves +€150,419
up €150,419 (+18.8%), from €800,974 to €951,392
- Debts after one year -€57,658
no longer reported in 2026 (was €57,658)
- Current portion of long-term debt -€53,794
down €53,794 (-41.6%), from €129,366 to €75,571
- Other debts -€32,167
down €32,167 (-3.8%), from €846,268 to €814,102
- Gross operating margin +€85,492
up €85,492 (+57.9%), from €147,613 to €233,104
- Taxes +€27,665
up €27,665 (+63.4%), from €43,651 to €71,316
- Financial charges -€5,461
down €5,461 (-47.3%), from €11,543 to €6,081
- Depreciation +€4,965
up €4,965 (+3,355%), from €148 to €5,113
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 | €1,857,825 | €1,880,217 | +€22,392 | +1.2% |
| Fixed assets | 21/28 | €1,811,542 | €1,867,238 | +€55,696 | +3.1% |
| Tangible fixed assets | 22/27 | €1,628 | €57,324 | +€55,696 | +3,421% |
| Land and buildings | 22 | €1,628 | €1,480 | -€148 | -9.1% |
| Furniture and vehicles | 24 | - | €55,844 | +€55,844 | |
| Financial fixed assets | 28 | €1,809,914 | €1,809,914 | = | 0.0% |
| Current assets | 29/58 | €46,282 | €12,978 | -€33,304 | -72.0% |
| Amounts receivable within one year | 40/41 | €45,949 | €12,100 | -€33,849 | -73.7% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €33,849 | - | -€33,849 | |
| Cash at bank and in hand | 54/58 | €333 | €701 | +€368 | +111% |
| Deferred charges and accrued income | 490/1 | - | €177 | +€177 | |
| Total equity and liabilities | 10/49 | €1,857,825 | €1,880,217 | +€22,392 | +1.2% |
| Equity | 10/15 | €820,974 | €971,392 | +€150,419 | +18.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €800,974 | €951,392 | +€150,419 | +18.8% |
| Distributable reserves | 133 | €800,974 | €951,392 | +€150,419 | +18.8% |
| Amounts payable | 17/49 | €1,036,851 | €908,824 | -€128,027 | -12.3% |
| Amounts payable after more than one year | 17 | €57,658 | - | -€57,658 | |
| Financial debts | 170/4 | €57,658 | - | -€57,658 | |
| Amounts payable within one year | 42/48 | €979,193 | €908,824 | -€70,368 | -7.2% |
| Current portion of amounts payable after more than one year | 42 | €129,366 | €75,571 | -€53,794 | -41.6% |
| Trade debts | 44 | €702 | €598 | -€104 | -14.8% |
| Suppliers | 440/4 | €702 | €598 | -€104 | -14.8% |
| Taxes, remuneration and social security | 45 | €2,856 | €18,553 | +€15,697 | +550% |
| Taxes | 450/3 | €2,856 | €18,553 | +€15,697 | +550% |
| Other amounts payable | 47/48 | €846,268 | €814,102 | -€32,167 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148 | €5,113 | +€4,965 | +3,355% |
| Other operating charges | 640/8 | - | €176 | +€176 | |
| Gross operating margin | 9900 | €147,613 | €233,104 | +€85,492 | +57.9% |
| Operating profit (loss) | 9901 | €147,465 | €227,816 | +€80,351 | +54.5% |
| Financial charges | 65/66B | €11,543 | €6,081 | -€5,461 | -47.3% |
| Recurring financial charges | 65 | €11,543 | €6,081 | -€5,461 | -47.3% |
| Profit (loss) for the period before taxes | 9903 | €135,922 | €221,735 | +€85,813 | +63.1% |
| Income taxes | 67/77 | €43,651 | €71,316 | +€27,665 | +63.4% |
| Profit (loss) for the period | 9904 | €92,271 | €150,419 | +€58,148 | +63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €92,271 | €150,419 | +€58,148 | +63.0% |
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 13 October 2026 via checked.be.