Apoteek Bilcke: 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 Bilcke
Largest movements
- Receivables within one year +€34,391
up €34,391 (+6.9%), from €497,696 to €532,088
of which Trade receivables: +€77,023
- Stocks and contracts +€15,767
up €15,767 (+5.0%), from €315,315 to €331,082
- Cash -€13,015
down €13,015 (-5.1%), from €254,473 to €241,458
mainly Net result for the year (-€40,942) and Receivables within one year (-€34,391)
- Trade debts +€74,724
up €74,724 (+74.4%), from €100,445 to €175,170
- Profit (loss) carried forward -€40,942
down €40,942 (-61.5%), from -€66,539 to -€107,480
- Staff costs -€35,313
down €35,313 (-8.8%), from €401,571 to €366,257
- Gross operating margin -€16,690
down €16,690 (-4.8%), from €350,586 to €333,896
- Depreciation +€5,052
up €5,052 (+411%), from €1,230 to €6,282
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 | €1,099,956 | €1,134,079 | +€34,123 | +3.1% |
| Fixed assets | 21/28 | €30,591 | €26,044 | -€4,547 | -14.9% |
| Tangible fixed assets | 22/27 | €30,591 | €26,044 | -€4,547 | -14.9% |
| Land and buildings | 22 | €20,969 | €20,242 | -€727 | -3.5% |
| Plant, machinery and equipment | 23 | €9,622 | €5,802 | -€3,820 | -39.7% |
| Current assets | 29/58 | €1,069,365 | €1,108,035 | +€38,670 | +3.6% |
| Stocks and contracts in progress | 3 | €315,315 | €331,082 | +€15,767 | +5.0% |
| Stocks | 30/36 | €315,315 | €331,082 | +€15,767 | +5.0% |
| Amounts receivable within one year | 40/41 | €497,696 | €532,088 | +€34,391 | +6.9% |
| Trade receivables | 40 | €88,552 | €165,575 | +€77,023 | +87.0% |
| Other amounts receivable | 41 | €409,144 | €366,513 | -€42,631 | -10.4% |
| Cash at bank and in hand | 54/58 | €254,473 | €241,458 | -€13,015 | -5.1% |
| Deferred charges and accrued income | 490/1 | €1,881 | €3,407 | +€1,527 | +81.2% |
| Total equity and liabilities | 10/49 | €1,099,956 | €1,134,079 | +€34,123 | +3.1% |
| Equity | 10/15 | €944,726 | €903,784 | -€40,942 | -4.3% |
| Contributions | 10/11 | €92,968 | €92,968 | = | 0.0% |
| Reserves | 13 | €918,297 | €918,297 | = | 0.0% |
| Distributable reserves | 133 | €918,297 | €918,297 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,539 | -€107,480 | -€40,942 | -61.5% |
| Amounts payable | 17/49 | €155,230 | €230,294 | +€75,064 | +48.4% |
| Amounts payable within one year | 42/48 | €151,892 | €227,788 | +€75,896 | +50.0% |
| Trade debts | 44 | €100,445 | €175,170 | +€74,724 | +74.4% |
| Suppliers | 440/4 | €100,445 | €175,170 | +€74,724 | +74.4% |
| Taxes, remuneration and social security | 45 | €51,447 | €52,618 | +€1,171 | +2.3% |
| Taxes | 450/3 | - | €4 | +€4 | |
| Remuneration and social security | 454/9 | €51,447 | €52,614 | +€1,167 | +2.3% |
| Accrued charges and deferred income | 492/3 | €3,338 | €2,507 | -€831 | -24.9% |
| Remuneration, social security and pensions | 62 | €401,571 | €366,257 | -€35,313 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,230 | €6,282 | +€5,052 | +411% |
| Other operating charges | 640/8 | €4,193 | €1,073 | -€3,119 | -74.4% |
| Non-recurring operating charges | 66A | €2,165 | - | -€2,165 | |
| Gross operating margin | 9900 | €350,586 | €333,896 | -€16,690 | -4.8% |
| Operating profit (loss) | 9901 | -€58,572 | -€39,717 | +€18,855 | +32.2% |
| Financial income | 75/76B | €2,174 | €1,677 | -€497 | -22.8% |
| Recurring financial income | 75 | €2,174 | €1,677 | -€497 | -22.8% |
| Financial charges | 65/66B | €2,560 | €2,902 | +€342 | +13.4% |
| Recurring financial charges | 65 | €2,560 | €2,902 | +€342 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | -€58,958 | -€40,942 | +€18,017 | +30.6% |
| Profit (loss) for the period | 9904 | -€58,958 | -€40,942 | +€18,017 | +30.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€58,958 | -€40,942 | +€18,017 | +30.6% |
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 30 October 2026 via checked.be.