APOTEEK CLAEYS: 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 CLAEYS
Largest movements
- Cash +€9,965
up €9,965 (+25.8%), from €38,662 to €48,627
mainly Net result for the year (+€9,924) and Depreciation (+€644)
- Reserves +€9,924
up €9,924 (+1.6%), from €614,150 to €624,074
of which Distributable reserves: +€9,924
- Gross operating margin -€4,591
down €4,591 (-21.6%), from €21,242 to €16,651
- Financial income +€715
up €715 (+234%), from €305 to €1,021
- Other operating charges -€519
down €519 (-12.8%), from €4,051 to €3,533
- Financial charges +€505
up €505, from -€263 to €241
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 | €632,883 | €643,074 | +€10,190 | +1.6% |
| Fixed assets | 21/28 | €186,784 | €186,140 | -€644 | -0.3% |
| Tangible fixed assets | 22/27 | €186,784 | €186,140 | -€644 | -0.3% |
| Land and buildings | 22 | €186,784 | €186,140 | -€644 | -0.3% |
| Current assets | 29/58 | €446,099 | €456,933 | +€10,835 | +2.4% |
| Amounts receivable within one year | 40/41 | €336,774 | €336,929 | +€155 | 0.0% |
| Other amounts receivable | 41 | €336,774 | €336,929 | +€155 | 0.0% |
| Current investments | 50/53 | €70,663 | €71,377 | +€714 | +1.0% |
| Cash at bank and in hand | 54/58 | €38,662 | €48,627 | +€9,965 | +25.8% |
| Total equity and liabilities | 10/49 | €632,883 | €643,074 | +€10,190 | +1.6% |
| Equity | 10/15 | €632,750 | €642,674 | +€9,924 | +1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €614,150 | €624,074 | +€9,924 | +1.6% |
| Tax-exempt reserves | 132 | €1,487 | €1,487 | = | 0.0% |
| Distributable reserves | 133 | €612,663 | €622,587 | +€9,924 | +1.6% |
| Amounts payable | 17/49 | €133 | €400 | +€266 | +200% |
| Amounts payable within one year | 42/48 | €0 | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €133 | €0 | -€133 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €644 | €644 | = | 0.0% |
| Other operating charges | 640/8 | €4,051 | €3,533 | -€519 | -12.8% |
| Non-recurring operating charges | 66A | €3,648 | - | -€3,648 | |
| Gross operating margin | 9900 | €21,242 | €16,651 | -€4,591 | -21.6% |
| Operating profit (loss) | 9901 | €12,898 | €12,474 | -€424 | -3.3% |
| Financial income | 75/76B | €305 | €1,021 | +€715 | +234% |
| Recurring financial income | 75 | €305 | €1,021 | +€715 | +234% |
| Financial charges | 65/66B | -€263 | €241 | +€505 | |
| Recurring financial charges | 65 | -€263 | €241 | +€505 | |
| Profit (loss) for the period before taxes | 9903 | €13,467 | €13,253 | -€214 | -1.6% |
| Income taxes | 67/77 | €3,234 | €3,330 | +€96 | +3.0% |
| Profit (loss) for the period | 9904 | €10,233 | €9,924 | -€310 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,233 | €9,924 | -€310 | -3.0% |
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 26 October 2026 via checked.be.