APOTEEK P. Sergeant: 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 P. Sergeant
Largest movements
- Receivables within one year +€44,460
up €44,460 (+10.6%), from €418,814 to €463,274
of which Other amounts receivable: +€43,504
- Profit (loss) carried forward +€46,948
new in 2025: €46,948
- Financial income -€19,621
down €19,621 (-26.3%), from €74,583 to €54,962
- Gross operating margin +€4,336
up €4,336 (+72.3%), from €6,000 to €10,336
- Taxes -€4,060
down €4,060 (-19.9%), from €20,413 to €16,353
- Other operating charges +€644
up €644 (+66.6%), from €968 to €1,612
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 | €1,901,499 | €1,953,391 | +€51,892 | +2.7% |
| Current assets | 29/58 | €1,901,499 | €1,953,391 | +€51,892 | +2.7% |
| Amounts receivable after more than one year | 29 | €1,480,000 | €1,480,000 | = | 0.0% |
| Other amounts receivable | 291 | €1,480,000 | €1,480,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €418,814 | €463,274 | +€44,460 | +10.6% |
| Trade receivables | 40 | €4,231 | €5,187 | +€956 | +22.6% |
| Other amounts receivable | 41 | €414,583 | €458,087 | +€43,504 | +10.5% |
| Cash at bank and in hand | 54/58 | €2,685 | €10,117 | +€7,432 | +277% |
| Total equity and liabilities | 10/49 | €1,901,499 | €1,953,391 | +€51,892 | +2.7% |
| Equity | 10/15 | €1,890,243 | €1,937,191 | +€46,948 | +2.5% |
| Contributions | 10/11 | €27,268 | €27,268 | -€0 | 0.0% |
| Reserves | 13 | €1,862,975 | €1,862,975 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €27,250 | €27,250 | = | 0.0% |
| Distributable reserves | 133 | €1,835,725 | €1,835,725 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €46,948 | +€46,948 | |
| Amounts payable | 17/49 | €11,256 | €16,200 | +€4,944 | +43.9% |
| Amounts payable within one year | 42/48 | €11,256 | €15,767 | +€4,511 | +40.1% |
| Trade debts | 44 | €5,808 | - | -€5,808 | |
| Suppliers | 440/4 | €5,808 | - | -€5,808 | |
| Taxes, remuneration and social security | 45 | €5,449 | €15,767 | +€10,318 | +189% |
| Taxes | 450/3 | €5,449 | €15,767 | +€10,318 | +189% |
| Accrued charges and deferred income | 492/3 | - | €433 | +€433 | |
| Other operating charges | 640/8 | €968 | €1,612 | +€644 | +66.6% |
| Gross operating margin | 9900 | €6,000 | €10,336 | +€4,336 | +72.3% |
| Operating profit (loss) | 9901 | €5,033 | €8,724 | +€3,691 | +73.3% |
| Financial income | 75/76B | €74,583 | €54,962 | -€19,621 | -26.3% |
| Recurring financial income | 75 | €74,583 | €54,962 | -€19,621 | -26.3% |
| Financial charges | 65/66B | €301 | €385 | +€84 | +27.8% |
| Recurring financial charges | 65 | €301 | €385 | +€84 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | €79,314 | €63,301 | -€16,013 | -20.2% |
| Income taxes | 67/77 | €20,413 | €16,353 | -€4,060 | -19.9% |
| Profit (loss) for the period | 9904 | €58,901 | €46,948 | -€11,953 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €58,901 | €46,948 | -€11,953 | -20.3% |
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 24 October 2026 via checked.be.