SUPERFARMA: what changed
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
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.
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.
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% |
Next steps
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 6 November 2026 via checked.be.