APOTEEK ROOYACKERS: 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 ROOYACKERS
Largest movements
- Cash -€183,009
down €183,009 (-37.8%), from €483,803 to €300,795
mainly Contributions, distributions and other (-€130,000) and Trade debts (-€84,031)
- Receivables within one year +€64,553
up €64,553 (+29.4%), from €219,198 to €283,751
of which Trade receivables: +€41,557
- Tangible fixed assets -€35,259
down €35,259 (-11.3%), from €312,933 to €277,674
of which Plant, machinery and equipment: -€25,464
- Trade debts -€84,031
down €84,031 (-23.4%), from €358,527 to €274,496
- Tax, wage and social debts -€36,253
down €36,253 (-36.7%), from €98,688 to €62,435
of which Taxes: -€21,567
- Current portion of long-term debt -€32,307
down €32,307 (-100%), from €32,307 to €0
- Gross operating margin +€37,785
up €37,785 (+5.6%), from €680,426 to €718,211
- Staff costs +€24,883
up €24,883 (+6.8%), from €366,041 to €390,923
- Depreciation -€7,478
down €7,478 (-13.9%), from €53,916 to €46,438
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 | €1,278,507 | €1,124,412 | -€154,094 | -12.1% |
| Fixed assets | 21/28 | €312,933 | €277,674 | -€35,259 | -11.3% |
| Tangible fixed assets | 22/27 | €312,933 | €277,674 | -€35,259 | -11.3% |
| Land and buildings | 22 | €78,359 | €68,564 | -€9,795 | -12.5% |
| Plant, machinery and equipment | 23 | €234,574 | €209,110 | -€25,464 | -10.9% |
| Current assets | 29/58 | €965,574 | €846,738 | -€118,836 | -12.3% |
| Stocks and contracts in progress | 3 | €246,930 | €236,492 | -€10,438 | -4.2% |
| Stocks | 30/36 | €246,930 | €236,492 | -€10,438 | -4.2% |
| Amounts receivable within one year | 40/41 | €219,198 | €283,751 | +€64,553 | +29.4% |
| Trade receivables | 40 | €183,533 | €225,090 | +€41,557 | +22.6% |
| Other amounts receivable | 41 | €35,665 | €58,661 | +€22,996 | +64.5% |
| Cash at bank and in hand | 54/58 | €483,803 | €300,795 | -€183,009 | -37.8% |
| Deferred charges and accrued income | 490/1 | €15,643 | €25,701 | +€10,058 | +64.3% |
| Total equity and liabilities | 10/49 | €1,278,507 | €1,124,412 | -€154,094 | -12.1% |
| Equity | 10/15 | €776,381 | €780,104 | +€3,723 | +0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €757,789 | €761,512 | +€3,723 | +0.5% |
| Tax-exempt reserves | 132 | €357 | €357 | = | 0.0% |
| Distributable reserves | 133 | €757,432 | €761,155 | +€3,723 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €502,126 | €344,308 | -€157,818 | -31.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €489,521 | €336,932 | -€152,590 | -31.2% |
| Current portion of amounts payable after more than one year | 42 | €32,307 | €0 | -€32,307 | -100% |
| Trade debts | 44 | €358,527 | €274,496 | -€84,031 | -23.4% |
| Suppliers | 440/4 | €358,527 | €274,496 | -€84,031 | -23.4% |
| Taxes, remuneration and social security | 45 | €98,688 | €62,435 | -€36,253 | -36.7% |
| Taxes | 450/3 | €33,502 | €11,934 | -€21,567 | -64.4% |
| Remuneration and social security | 454/9 | €65,187 | €50,501 | -€14,685 | -22.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €12,605 | €7,377 | -€5,228 | -41.5% |
| Remuneration, social security and pensions | 62 | €366,041 | €390,923 | +€24,883 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,916 | €46,438 | -€7,478 | -13.9% |
| Other operating charges | 640/8 | €3,682 | €3,379 | -€304 | -8.2% |
| Gross operating margin | 9900 | €680,426 | €718,211 | +€37,785 | +5.6% |
| Operating profit (loss) | 9901 | €256,787 | €277,471 | +€20,684 | +8.1% |
| Financial income | 75/76B | €2,188 | €2,428 | +€240 | +11.0% |
| Recurring financial income | 75 | €2,188 | €2,428 | +€240 | +11.0% |
| Financial charges | 65/66B | €99,131 | €98,771 | -€361 | -0.4% |
| Recurring financial charges | 65 | €99,131 | €98,771 | -€361 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €159,844 | €181,128 | +€21,284 | +13.3% |
| Income taxes | 67/77 | €42,042 | €47,405 | +€5,363 | +12.8% |
| Profit (loss) for the period | 9904 | €117,802 | €133,723 | +€15,921 | +13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €117,802 | €133,723 | +€15,921 | +13.5% |
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 23 October 2026 via checked.be.