SUPURA: what changed
What changed
SUPURA
NACE 46.450, Wholesale of perfume and cosmetics
filed annual accounts (NBB)
Net result for the year
€426,165
2025 · €507,516-€81,351
Equity
€1.5m
2025 · €1.0m+€426,165
Cash
€1.4m
2025 · €489,960+€947,580
Balance sheet total
€2.0m
2025 · €1.7m+€336,659
Largest movements
Assets
- Cash +€947,580
up €947,580 (+193%), from €489,960 to €1.4m
mainly Current investments (+€550,000) and Net result for the year (+€426,165)
- Current investments -€550,000
down €550,000 (-100%), from €550,000 to €0
- Receivables within one year -€72,756
down €72,756 (-44.2%), from €164,647 to €91,891
of which Trade receivables: -€79,781
Equity and liabilities
- Reserves +€426,165
up €426,165 (+40.9%), from €1.0m to €1.5m
- Trade debts -€79,500
down €79,500 (-45.0%), from €176,842 to €97,342
- Debts after one year -€20,883
down €20,883 (-8.2%), from €254,406 to €233,523
Income statement
- Write-downs +€49,150
up €49,150, from -€49,150 to €0
- Taxes +€36,594
up €36,594 (+22.3%), from €163,973 to €200,567
- Depreciation -€19,027
down €19,027 (-24.7%), from €77,036 to €58,010
- Gross operating margin -€12,341
down €12,341 (-1.7%), from €718,814 to €706,473
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€507,516
Gross operating margin
-€12,341
Depreciation
+€19,027
Write-downs
-€49,150
Other operating charges
-€5,895
Other operating items
-€1,089
Financial income
+€269
Financial charges
+€4,421
Taxes
-€36,594
Result 2026
€426,165
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€470,861
Investment
+€496,762
Financing
-€20,043
Cash 2025
€489,960
From operations (derived)
+€470,861
Net result for the year
+€426,165
Depreciation
+€58,010
Stocks and contracts
-€17,608
Receivables within one year
+€72,756
Deferred charges and accrued income
+€1,000
Trade debts
-€79,500
Tax, wage and social debts
+€10,037
Investment (derived)
+€496,762
Investment in fixed assets (net)
-€53,238
Current investments
+€550,000
Financing
-€20,043
Debts after one year
-€20,883
Current portion of long-term debt
+€840
Cash 2026
€1.4m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,697,947 | €2,034,607 | +€336,659 | +19.8% |
| Formation expenses | 20 | €463 | €246 | -€217 | -46.8% |
| Fixed assets | 21/28 | €443,760 | €439,205 | -€4,555 | -1.0% |
| Tangible fixed assets | 22/27 | €443,760 | €439,205 | -€4,555 | -1.0% |
| Land and buildings | 22 | €361,786 | €339,022 | -€22,764 | -6.3% |
| Plant, machinery and equipment | 23 | €276 | €0 | -€276 | -100% |
| Furniture and vehicles | 24 | €81,698 | €100,183 | +€18,485 | +22.6% |
| Current assets | 29/58 | €1,253,724 | €1,595,156 | +€341,431 | +27.2% |
| Stocks and contracts in progress | 3 | €48,117 | €65,724 | +€17,608 | +36.6% |
| Stocks | 30/36 | €48,117 | €65,724 | +€17,608 | +36.6% |
| Amounts receivable within one year | 40/41 | €164,647 | €91,891 | -€72,756 | -44.2% |
| Trade receivables | 40 | €156,116 | €76,335 | -€79,781 | -51.1% |
| Other amounts receivable | 41 | €8,532 | €15,556 | +€7,024 | +82.3% |
| Current investments | 50/53 | €550,000 | €0 | -€550,000 | -100% |
| Cash at bank and in hand | 54/58 | €489,960 | €1,437,541 | +€947,580 | +193% |
| Deferred charges and accrued income | 490/1 | €1,000 | €0 | -€1,000 | -100% |
| Total equity and liabilities | 10/49 | €1,697,947 | €2,034,607 | +€336,659 | +19.8% |
| Equity | 10/15 | €1,045,626 | €1,471,791 | +€426,165 | +40.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €1,042,626 | €1,468,791 | +€426,165 | +40.9% |
| Distributable reserves | 133 | €1,042,626 | €1,468,791 | +€426,165 | +40.9% |
| Amounts payable | 17/49 | €652,321 | €562,816 | -€89,506 | -13.7% |
| Amounts payable after more than one year | 17 | €254,406 | €233,523 | -€20,883 | -8.2% |
| Financial debts | 170/4 | €254,406 | €233,523 | -€20,883 | -8.2% |
| Amounts payable within one year | 42/48 | €397,916 | €329,293 | -€68,623 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €20,043 | €20,883 | +€840 | +4.2% |
| Trade debts | 44 | €176,842 | €97,342 | -€79,500 | -45.0% |
| Suppliers | 440/4 | €176,842 | €97,342 | -€79,500 | -45.0% |
| Taxes, remuneration and social security | 45 | €201,031 | €211,068 | +€10,037 | +5.0% |
| Taxes | 450/3 | €191,055 | €211,068 | +€20,013 | +10.5% |
| Remuneration and social security | 454/9 | €9,975 | €0 | -€9,975 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,036 | €58,010 | -€19,027 | -24.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€49,150 | €0 | +€49,150 | |
| Other operating charges | 640/8 | €4,823 | €10,718 | +€5,895 | +122% |
| Non-recurring operating charges | 66A | €217 | €1,305 | +€1,089 | +503% |
| Gross operating margin | 9900 | €718,814 | €706,473 | -€12,341 | -1.7% |
| Operating profit (loss) | 9901 | €685,887 | €636,440 | -€49,448 | -7.2% |
| Financial income | 75/76B | €3,982 | €4,251 | +€269 | +6.8% |
| Recurring financial income | 75 | €3,982 | €4,251 | +€269 | +6.8% |
| Financial charges | 65/66B | €18,381 | €13,959 | -€4,421 | -24.1% |
| Recurring financial charges | 65 | €18,381 | €13,959 | -€4,421 | -24.1% |
| Profit (loss) for the period before taxes | 9903 | €671,489 | €626,732 | -€44,757 | -6.7% |
| Income taxes | 67/77 | €163,973 | €200,567 | +€36,594 | +22.3% |
| Profit (loss) for the period | 9904 | €507,516 | €426,165 | -€81,351 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €507,516 | €426,165 | -€81,351 | -16.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.