APOTEEK ACKERMAN A.: 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.
APOTEEK ACKERMAN A.
Largest movements
- Receivables within one year -€40,442
down €40,442 (-5.3%), from €759,670 to €719,228
of which Other amounts receivable: -€32,452
- Reserves +€54,128
up €54,128 (+9.7%), from €560,886 to €615,014
of which Distributable reserves: +€54,128
- Trade debts -€50,467
down €50,467 (-22.0%), from €229,771 to €179,304
- Tax, wage and social debts -€21,973
down €21,973 (-39.8%), from €55,148 to €33,175
of which Taxes: -€21,973
- Current portion of long-term debt -€13,915
down €13,915 (-72.1%), from €19,290 to €5,375
- Other debts -€13,840
down €13,840 (-39.4%), from €35,113 to €21,273
- Financial income -€24,633
down €24,633 (-98.4%), from €25,025 to €392
- Staff costs -€21,079
down €21,079 (-98.3%), from €21,455 to €375
- Gross operating margin +€10,057
up €10,057 (+12.8%), from €78,718 to €88,775
- Other operating charges -€996
down €996 (-31.5%), from €3,163 to €2,166
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,026,224 | €981,775 | -€44,449 | -4.3% |
| Fixed assets | 21/28 | €49,625 | €48,718 | -€908 | -1.8% |
| Tangible fixed assets | 22/27 | €49,575 | €48,668 | -€908 | -1.8% |
| Land and buildings | 22 | €46,853 | €38,833 | -€8,020 | -17.1% |
| Plant, machinery and equipment | 23 | €743 | €743 | = | 0.0% |
| Furniture and vehicles | 24 | €1,979 | €9,092 | +€7,113 | +359% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €976,599 | €933,058 | -€43,541 | -4.5% |
| Stocks and contracts in progress | 3 | €88,428 | €92,815 | +€4,387 | +5.0% |
| Stocks | 30/36 | €88,428 | €92,815 | +€4,387 | +5.0% |
| Amounts receivable within one year | 40/41 | €759,670 | €719,228 | -€40,442 | -5.3% |
| Trade receivables | 40 | €45,191 | €37,201 | -€7,990 | -17.7% |
| Other amounts receivable | 41 | €714,479 | €682,026 | -€32,452 | -4.5% |
| Cash at bank and in hand | 54/58 | €126,034 | €121,015 | -€5,019 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,466 | €0 | -€2,466 | -100% |
| Total equity and liabilities | 10/49 | €1,026,224 | €981,775 | -€44,449 | -4.3% |
| Equity | 10/15 | €660,886 | €715,014 | +€54,128 | +8.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €560,886 | €615,014 | +€54,128 | +9.7% |
| Tax-exempt reserves | 132 | €52,620 | €52,620 | = | 0.0% |
| Distributable reserves | 133 | €508,266 | €562,394 | +€54,128 | +10.6% |
| Amounts payable | 17/49 | €365,338 | €266,761 | -€98,577 | -27.0% |
| Amounts payable after more than one year | 17 | €24,009 | €18,634 | -€5,375 | -22.4% |
| Financial debts | 170/4 | €24,009 | €18,634 | -€5,375 | -22.4% |
| Amounts payable within one year | 42/48 | €339,323 | €239,127 | -€100,196 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €19,290 | €5,375 | -€13,915 | -72.1% |
| Trade debts | 44 | €229,771 | €179,304 | -€50,467 | -22.0% |
| Suppliers | 440/4 | €229,771 | €179,304 | -€50,467 | -22.0% |
| Taxes, remuneration and social security | 45 | €55,148 | €33,175 | -€21,973 | -39.8% |
| Taxes | 450/3 | €55,148 | €33,175 | -€21,973 | -39.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €35,113 | €21,273 | -€13,840 | -39.4% |
| Accrued charges and deferred income | 492/3 | €2,006 | €9,000 | +€6,994 | +349% |
| Remuneration, social security and pensions | 62 | €21,455 | €375 | -€21,079 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,866 | €10,307 | -€558 | -5.1% |
| Other operating charges | 640/8 | €3,163 | €2,166 | -€996 | -31.5% |
| Gross operating margin | 9900 | €78,718 | €88,775 | +€10,057 | +12.8% |
| Operating profit (loss) | 9901 | €43,235 | €75,926 | +€32,691 | +75.6% |
| Financial income | 75/76B | €25,025 | €392 | -€24,633 | -98.4% |
| Recurring financial income | 75 | €25,025 | €392 | -€24,633 | -98.4% |
| Financial charges | 65/66B | €2,788 | €1,929 | -€859 | -30.8% |
| Recurring financial charges | 65 | €2,788 | €1,929 | -€859 | -30.8% |
| Profit (loss) for the period before taxes | 9903 | €65,472 | €74,389 | +€8,917 | +13.6% |
| Income taxes | 67/77 | €20,654 | €20,261 | -€393 | -1.9% |
| Profit (loss) for the period | 9904 | €44,818 | €54,128 | +€9,311 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,818 | €54,128 | +€9,311 | +20.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.