APOTEEK ROGGEN: what changed
APOTEEK ROGGEN
Largest movements
- Cash +€112,450
up €112,450 (+49.7%), from €226,123 to €338,574
mainly Debts after one year (+€198,662) and Other debts (+€37,139)
- Receivables within one year +€65,859
up €65,859 (+37.1%), from €177,696 to €243,555
of which Other amounts receivable: +€87,177
- Tangible fixed assets +€36,594
up €36,594 (+237%), from €15,419 to €52,012
of which Furniture and vehicles: +€36,700
- Intangible fixed assets -€22,000
down €22,000 (-16.7%), from €132,000 to €110,000
- Stocks and contracts +€21,033
up €21,033 (+7.6%), from €276,487 to €297,520
- Debts after one year +€198,662
up €198,662 (+818%), from €24,284 to €222,946
- Other debts +€37,139
up €37,139 (+1,298%), from €2,861 to €40,000
- Profit (loss) carried forward -€30,872
down €30,872 (-7.3%), from €422,059 to €391,186
- Current portion of long-term debt +€14,995
up €14,995 (+38.6%), from €38,829 to €53,824
- Gross operating margin -€121,787
down €121,787 (-62.9%), from €193,664 to €71,877
- Staff costs -€39,179
down €39,179 (-60.4%), from €64,818 to €25,638
- Taxes -€22,747
down €22,747 (-88.8%), from €25,623 to €2,876
- Depreciation +€2,148
up €2,148 (+8.4%), from €25,669 to €27,817
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €832,134 | €1,045,166 | +€213,032 | +25.6% |
| Fixed assets | 21/28 | €150,753 | €165,346 | +€14,594 | +9.7% |
| Intangible fixed assets | 21 | €132,000 | €110,000 | -€22,000 | -16.7% |
| Tangible fixed assets | 22/27 | €15,419 | €52,012 | +€36,594 | +237% |
| Plant, machinery and equipment | 23 | €1,004 | €898 | -€107 | -10.6% |
| Furniture and vehicles | 24 | €14,415 | €51,115 | +€36,700 | +255% |
| Financial fixed assets | 28 | €3,334 | €3,334 | = | 0.0% |
| Current assets | 29/58 | €681,381 | €879,820 | +€198,439 | +29.1% |
| Stocks and contracts in progress | 3 | €276,487 | €297,520 | +€21,033 | +7.6% |
| Stocks | 30/36 | €276,487 | €297,520 | +€21,033 | +7.6% |
| Amounts receivable within one year | 40/41 | €177,696 | €243,555 | +€65,859 | +37.1% |
| Trade receivables | 40 | €109,359 | €88,041 | -€21,318 | -19.5% |
| Other amounts receivable | 41 | €68,336 | €155,514 | +€87,177 | +128% |
| Cash at bank and in hand | 54/58 | €226,123 | €338,574 | +€112,450 | +49.7% |
| Deferred charges and accrued income | 490/1 | €1,075 | €171 | -€904 | -84.1% |
| Total equity and liabilities | 10/49 | €832,134 | €1,045,166 | +€213,032 | +25.6% |
| Equity | 10/15 | €603,015 | €572,143 | -€30,872 | -5.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €162,364 | €162,364 | = | 0.0% |
| Distributable reserves | 133 | €162,364 | €162,364 | = | 0.0% |
| Profit (loss) carried forward | 14 | €422,059 | €391,186 | -€30,872 | -7.3% |
| Amounts payable | 17/49 | €229,119 | €473,023 | +€243,904 | +106% |
| Amounts payable after more than one year | 17 | €24,284 | €222,946 | +€198,662 | +818% |
| Financial debts | 170/4 | €24,284 | €222,946 | +€198,662 | +818% |
| Amounts payable within one year | 42/48 | €204,025 | €249,804 | +€45,779 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €38,829 | €53,824 | +€14,995 | +38.6% |
| Trade debts | 44 | €152,260 | €155,357 | +€3,097 | +2.0% |
| Suppliers | 440/4 | €152,260 | €155,357 | +€3,097 | +2.0% |
| Taxes, remuneration and social security | 45 | €10,074 | €623 | -€9,451 | -93.8% |
| Taxes | 450/3 | €623 | €623 | = | 0.0% |
| Remuneration and social security | 454/9 | €9,451 | €0 | -€9,451 | -100% |
| Other amounts payable | 47/48 | €2,861 | €40,000 | +€37,139 | +1,298% |
| Accrued charges and deferred income | 492/3 | €810 | €273 | -€536 | -66.3% |
| Remuneration, social security and pensions | 62 | €64,818 | €25,638 | -€39,179 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,669 | €27,817 | +€2,148 | +8.4% |
| Other operating charges | 640/8 | €2,794 | €2,906 | +€113 | +4.0% |
| Gross operating margin | 9900 | €193,664 | €71,877 | -€121,787 | -62.9% |
| Operating profit (loss) | 9901 | €100,385 | €15,516 | -€84,869 | -84.5% |
| Financial income | 75/76B | €3,650 | €2,247 | -€1,404 | -38.5% |
| Recurring financial income | 75 | €3,650 | €2,247 | -€1,404 | -38.5% |
| Financial charges | 65/66B | €5,135 | €5,758 | +€623 | +12.1% |
| Recurring financial charges | 65 | €5,135 | €5,758 | +€623 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €98,900 | €12,004 | -€86,895 | -87.9% |
| Income taxes | 67/77 | €25,623 | €2,876 | -€22,747 | -88.8% |
| Profit (loss) for the period | 9904 | €73,276 | €9,128 | -€64,149 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,276 | €9,128 | -€64,149 | -87.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.