APOTEEK MOMMAERT: 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 MOMMAERT
Largest movements
- Current investments +€85,907
up €85,907 (+20.2%), from €425,010 to €510,917
- Receivables within one year +€33,849
up €33,849 (+16.2%), from €209,562 to €243,411
of which Other amounts receivable: +€37,032
- Cash -€30,877
down €30,877 (-14.5%), from €212,374 to €181,497
mainly Current investments (-€85,907) and Receivables within one year (-€33,849)
- Tangible fixed assets -€16,273
down €16,273 (-42.2%), from €38,582 to €22,309
of which Land and buildings: -€14,654
- Stocks and contracts +€14,629
up €14,629 (+13.4%), from €109,186 to €123,816
- Trade debts +€51,977
up €51,977 (+69.1%), from €75,234 to €127,211
- Reserves +€40,905
up €40,905 (+20.3%), from €201,604 to €242,509
of which Distributable reserves: +€40,905
- Gross operating margin -€45,857
down €45,857 (-26.1%), from €175,991 to €130,134
- Financial income +€18,679
up €18,679 (+248%), from €7,529 to €26,208
- Taxes -€12,510
down €12,510 (-39.8%), from €31,404 to €18,894
- Staff costs +€6,887
up €6,887 (+10.2%), from €67,678 to €74,565
- Financial charges -€5,942
down €5,942 (-65.4%), from €9,092 to €3,149
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 | €1,000,931 | €1,090,124 | +€89,193 | +8.9% |
| Fixed assets | 21/28 | €38,582 | €22,309 | -€16,273 | -42.2% |
| Tangible fixed assets | 22/27 | €38,582 | €22,309 | -€16,273 | -42.2% |
| Land and buildings | 22 | €34,659 | €20,005 | -€14,654 | -42.3% |
| Plant, machinery and equipment | 23 | €3,339 | €2,304 | -€1,035 | -31.0% |
| Furniture and vehicles | 24 | €584 | - | -€584 | |
| Current assets | 29/58 | €962,349 | €1,067,815 | +€105,466 | +11.0% |
| Stocks and contracts in progress | 3 | €109,186 | €123,816 | +€14,629 | +13.4% |
| Stocks | 30/36 | €109,186 | €123,816 | +€14,629 | +13.4% |
| Amounts receivable within one year | 40/41 | €209,562 | €243,411 | +€33,849 | +16.2% |
| Trade receivables | 40 | €80,811 | €77,628 | -€3,183 | -3.9% |
| Other amounts receivable | 41 | €128,751 | €165,783 | +€37,032 | +28.8% |
| Current investments | 50/53 | €425,010 | €510,917 | +€85,907 | +20.2% |
| Cash at bank and in hand | 54/58 | €212,374 | €181,497 | -€30,877 | -14.5% |
| Deferred charges and accrued income | 490/1 | €6,217 | €8,175 | +€1,958 | +31.5% |
| Total equity and liabilities | 10/49 | €1,000,931 | €1,090,124 | +€89,193 | +8.9% |
| Equity | 10/15 | €830,110 | €871,016 | +€40,905 | +4.9% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €201,604 | €242,509 | +€40,905 | +20.3% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €195,407 | €236,312 | +€40,905 | +20.9% |
| Profit (loss) carried forward | 14 | €566,533 | €566,533 | = | 0.0% |
| Provisions and deferred taxes | 16 | €79,326 | €79,326 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €79,326 | €79,326 | = | 0.0% |
| Pensions and similar obligations | 160 | €79,326 | €79,326 | = | 0.0% |
| Amounts payable | 17/49 | €91,495 | €139,783 | +€48,288 | +52.8% |
| Amounts payable within one year | 42/48 | €91,495 | €139,783 | +€48,288 | +52.8% |
| Trade debts | 44 | €75,234 | €127,211 | +€51,977 | +69.1% |
| Suppliers | 440/4 | €75,234 | €127,211 | +€51,977 | +69.1% |
| Taxes, remuneration and social security | 45 | €16,261 | €12,572 | -€3,689 | -22.7% |
| Taxes | 450/3 | €4,648 | €9 | -€4,639 | -99.8% |
| Remuneration and social security | 454/9 | €11,613 | €12,563 | +€950 | +8.2% |
| Remuneration, social security and pensions | 62 | €67,678 | €74,565 | +€6,887 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,006 | €16,273 | -€733 | -4.3% |
| Other operating charges | 640/8 | €2,055 | €2,556 | +€501 | +24.4% |
| Gross operating margin | 9900 | €175,991 | €130,134 | -€45,857 | -26.1% |
| Operating profit (loss) | 9901 | €89,252 | €36,741 | -€52,511 | -58.8% |
| Financial income | 75/76B | €7,529 | €26,208 | +€18,679 | +248% |
| Recurring financial income | 75 | €7,529 | €26,208 | +€18,679 | +248% |
| Financial charges | 65/66B | €9,092 | €3,149 | -€5,942 | -65.4% |
| Recurring financial charges | 65 | €9,092 | €3,149 | -€5,942 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €87,689 | €59,799 | -€27,890 | -31.8% |
| Income taxes | 67/77 | €31,404 | €18,894 | -€12,510 | -39.8% |
| Profit (loss) for the period | 9904 | €56,285 | €40,905 | -€15,380 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €56,285 | €40,905 | -€15,380 | -27.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.