APOTEEK BRECKPOT: 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 BRECKPOT
Largest movements
- Cash -€29,620
down €29,620 (-8.5%), from €348,518 to €318,898
mainly Other debts (-€96,564) and Receivables within one year (-€5,248)
- Tangible fixed assets -€23,620
down €23,620 (-18.3%), from €128,977 to €105,356
- Other debts -€96,564
down €96,564 (-79.0%), from €122,241 to €25,678
- Reserves +€27,063
up €27,063 (+15.2%), from €178,203 to €205,266
of which Distributable reserves: +€27,063
- Trade debts +€20,461
up €20,461 (+79.9%), from €25,603 to €46,064
- Gross operating margin -€50,579
down €50,579 (-24.8%), from €204,323 to €153,744
- Taxes -€18,636
down €18,636 (-56.8%), from €32,783 to €14,147
- Staff costs +€7,721
up €7,721 (+9.9%), from €77,747 to €85,468
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 | €572,535 | €523,391 | -€49,144 | -8.6% |
| Fixed assets | 21/28 | €128,977 | €105,356 | -€23,620 | -18.3% |
| Tangible fixed assets | 22/27 | €128,977 | €105,356 | -€23,620 | -18.3% |
| Land and buildings | 22 | €86,033 | €74,622 | -€11,411 | -13.3% |
| Plant, machinery and equipment | 23 | €2,319 | €1,586 | -€733 | -31.6% |
| Furniture and vehicles | 24 | €40,625 | €29,148 | -€11,477 | -28.3% |
| Current assets | 29/58 | €443,559 | €418,034 | -€25,524 | -5.8% |
| Stocks and contracts in progress | 3 | €85,159 | €84,480 | -€679 | -0.8% |
| Stocks | 30/36 | €85,159 | €84,480 | -€679 | -0.8% |
| Amounts receivable within one year | 40/41 | €6,420 | €11,668 | +€5,248 | +81.8% |
| Trade receivables | 40 | €6,244 | €2,942 | -€3,302 | -52.9% |
| Other amounts receivable | 41 | €176 | €8,726 | +€8,550 | +4,859% |
| Cash at bank and in hand | 54/58 | €348,518 | €318,898 | -€29,620 | -8.5% |
| Deferred charges and accrued income | 490/1 | €3,462 | €2,989 | -€474 | -13.7% |
| Total equity and liabilities | 10/49 | €572,535 | €523,391 | -€49,144 | -8.6% |
| Equity | 10/15 | €409,647 | €436,710 | +€27,063 | +6.6% |
| Contributions | 10/11 | €242,800 | €242,800 | = | 0.0% |
| Reserves | 13 | €178,203 | €205,266 | +€27,063 | +15.2% |
| Non-distributable reserves | 130/1 | €34,280 | €34,280 | = | 0.0% |
| Reserves not available under the articles | 1311 | €34,280 | €34,280 | = | 0.0% |
| Distributable reserves | 133 | €143,923 | €170,986 | +€27,063 | +18.8% |
| Profit (loss) carried forward | 14 | -€11,356 | -€11,356 | = | 0.0% |
| Amounts payable | 17/49 | €162,889 | €86,681 | -€76,207 | -46.8% |
| Amounts payable within one year | 42/48 | €162,889 | €86,681 | -€76,207 | -46.8% |
| Trade debts | 44 | €25,603 | €46,064 | +€20,461 | +79.9% |
| Suppliers | 440/4 | €25,603 | €46,064 | +€20,461 | +79.9% |
| Taxes, remuneration and social security | 45 | €15,045 | €14,940 | -€105 | -0.7% |
| Taxes | 450/3 | €4,637 | €2,806 | -€1,832 | -39.5% |
| Remuneration and social security | 454/9 | €10,407 | €12,134 | +€1,727 | +16.6% |
| Other amounts payable | 47/48 | €122,241 | €25,678 | -€96,564 | -79.0% |
| Remuneration, social security and pensions | 62 | €77,747 | €85,468 | +€7,721 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,989 | €23,620 | -€1,369 | -5.5% |
| Other operating charges | 640/8 | €2,824 | €2,985 | +€161 | +5.7% |
| Gross operating margin | 9900 | €204,323 | €153,744 | -€50,579 | -24.8% |
| Operating profit (loss) | 9901 | €98,763 | €41,671 | -€57,092 | -57.8% |
| Financial income | 75/76B | €511 | €12 | -€499 | -97.7% |
| Recurring financial income | 75 | €511 | €12 | -€499 | -97.7% |
| Financial charges | 65/66B | €456 | €473 | +€17 | +3.8% |
| Recurring financial charges | 65 | €456 | €473 | +€17 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €98,818 | €41,210 | -€57,608 | -58.3% |
| Income taxes | 67/77 | €32,783 | €14,147 | -€18,636 | -56.8% |
| Profit (loss) for the period | 9904 | €66,035 | €27,063 | -€38,972 | -59.0% |
| Profit (loss) for the period to be appropriated | 9905 | €66,035 | €27,063 | -€38,972 | -59.0% |
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 1 November 2026 via checked.be.