APOTEEK MORTIER: 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 MORTIER
Largest movements
- Current investments -€144,037
down €144,037 (-31.8%), from €453,548 to €309,511
- Receivables within one year -€14,379
down €14,379 (-20.3%), from €70,824 to €56,444
of which Trade receivables: -€14,358
- Stocks and contracts -€8,055
down €8,055 (-5.6%), from €144,464 to €136,409
- Reserves -€121,115
down €121,115 (-19.9%), from €609,502 to €488,388
- Trade debts -€37,992
down €37,992 (-45.1%), from €84,150 to €46,159
- Tax, wage and social debts -€13,768
down €13,768 (-39.1%), from €35,208 to €21,441
of which Taxes: -€8,128
- Other debts +€8,054
up €8,054 (+174%), from €4,633 to €12,687
- Gross operating margin +€7,519
up €7,519 (+4.0%), from €188,946 to €196,464
- Other operating charges -€3,329
down €3,329 (-68.9%), from €4,828 to €1,499
- Financial income +€2,420
up €2,420 (+20.4%), from €11,879 to €14,299
- Taxes +€1,974
up €1,974 (+5.2%), from €37,991 to €39,965
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 | €754,608 | €589,824 | -€164,783 | -21.8% |
| Fixed assets | 21/28 | €14,747 | €15,793 | +€1,046 | +7.1% |
| Tangible fixed assets | 22/27 | €14,697 | €15,743 | +€1,046 | +7.1% |
| Land and buildings | 22 | €6,924 | €10,007 | +€3,082 | +44.5% |
| Plant, machinery and equipment | 23 | €6,075 | €2,632 | -€3,443 | -56.7% |
| Furniture and vehicles | 24 | €1,698 | €3,105 | +€1,407 | +82.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €739,861 | €574,031 | -€165,830 | -22.4% |
| Stocks and contracts in progress | 3 | €144,464 | €136,409 | -€8,055 | -5.6% |
| Stocks | 30/36 | €144,464 | €136,409 | -€8,055 | -5.6% |
| Amounts receivable within one year | 40/41 | €70,824 | €56,444 | -€14,379 | -20.3% |
| Trade receivables | 40 | €70,774 | €56,416 | -€14,358 | -20.3% |
| Other amounts receivable | 41 | €50 | €28 | -€22 | -43.5% |
| Current investments | 50/53 | €453,548 | €309,511 | -€144,037 | -31.8% |
| Cash at bank and in hand | 54/58 | €68,936 | €68,496 | -€440 | -0.6% |
| Deferred charges and accrued income | 490/1 | €2,089 | €3,171 | +€1,082 | +51.8% |
| Total equity and liabilities | 10/49 | €754,608 | €589,824 | -€164,783 | -21.8% |
| Equity | 10/15 | €628,102 | €506,988 | -€121,115 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €609,502 | €488,388 | -€121,115 | -19.9% |
| Distributable reserves | 133 | €609,502 | €488,388 | -€121,115 | -19.9% |
| Amounts payable | 17/49 | €126,505 | €82,837 | -€43,669 | -34.5% |
| Amounts payable within one year | 42/48 | €123,992 | €80,287 | -€43,706 | -35.2% |
| Trade debts | 44 | €84,150 | €46,159 | -€37,992 | -45.1% |
| Suppliers | 440/4 | €84,150 | €46,159 | -€37,992 | -45.1% |
| Taxes, remuneration and social security | 45 | €35,208 | €21,441 | -€13,768 | -39.1% |
| Taxes | 450/3 | €21,638 | €13,510 | -€8,128 | -37.6% |
| Remuneration and social security | 454/9 | €13,570 | €7,931 | -€5,639 | -41.6% |
| Other amounts payable | 47/48 | €4,633 | €12,687 | +€8,054 | +174% |
| Accrued charges and deferred income | 492/3 | €2,513 | €2,550 | +€37 | +1.5% |
| Remuneration, social security and pensions | 62 | €59,544 | €61,048 | +€1,504 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,545 | €4,797 | +€252 | +5.5% |
| Other operating charges | 640/8 | €4,828 | €1,499 | -€3,329 | -68.9% |
| Gross operating margin | 9900 | €188,946 | €196,464 | +€7,519 | +4.0% |
| Operating profit (loss) | 9901 | €120,028 | €129,120 | +€9,092 | +7.6% |
| Financial income | 75/76B | €11,879 | €14,299 | +€2,420 | +20.4% |
| Recurring financial income | 75 | €11,879 | €14,299 | +€2,420 | +20.4% |
| Financial charges | 65/66B | €768 | €733 | -€35 | -4.5% |
| Recurring financial charges | 65 | €768 | €733 | -€35 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €131,139 | €142,686 | +€11,547 | +8.8% |
| Income taxes | 67/77 | €37,991 | €39,965 | +€1,974 | +5.2% |
| Profit (loss) for the period | 9904 | €93,148 | €102,721 | +€9,573 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,148 | €102,721 | +€9,573 | +10.3% |
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.