APOTEEK STAES: 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 STAES
Largest movements
- Receivables within one year +€78,950
up €78,950 (+57.4%), from €137,627 to €216,577
of which Other amounts receivable: +€66,256
- Tangible fixed assets -€24,267
down €24,267 (-6.7%), from €361,962 to €337,695
of which Land and buildings: -€20,969
- Trade debts +€56,738
up €56,738 (+73.8%), from €76,887 to €133,625
- Reserves +€26,120
up €26,120 (+27.4%), from €95,348 to €121,468
of which Distributable reserves: +€26,120
- Debts after one year -€25,671
down €25,671 (-46.5%), from €55,232 to €29,561
- Current portion of long-term debt -€14,563
down €14,563 (-35.8%), from €40,689 to €26,126
- Tax, wage and social debts +€9,180
up €9,180 (+29.6%), from €30,990 to €40,170
of which Taxes: +€8,007
- Financial charges +€7,153
up €7,153 (+75.2%), from €9,506 to €16,658
- Staff costs +€6,111
up €6,111 (+5.3%), from €115,190 to €121,300
- Gross operating margin +€3,103
up €3,103 (+1.6%), from €192,269 to €195,372
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €595,910 | €652,428 | +€56,518 | +9.5% |
| Fixed assets | 21/28 | €368,159 | €343,893 | -€24,267 | -6.6% |
| Tangible fixed assets | 22/27 | €361,962 | €337,695 | -€24,267 | -6.7% |
| Land and buildings | 22 | €357,555 | €336,587 | -€20,969 | -5.9% |
| Plant, machinery and equipment | 23 | €1,416 | €626 | -€790 | -55.8% |
| Furniture and vehicles | 24 | €2,990 | €482 | -€2,508 | -83.9% |
| Financial fixed assets | 28 | €6,197 | €6,197 | = | 0.0% |
| Current assets | 29/58 | €227,751 | €308,535 | +€80,785 | +35.5% |
| Stocks and contracts in progress | 3 | €81,611 | €82,862 | +€1,251 | +1.5% |
| Stocks | 30/36 | €81,611 | €82,862 | +€1,251 | +1.5% |
| Amounts receivable within one year | 40/41 | €137,627 | €216,577 | +€78,950 | +57.4% |
| Trade receivables | 40 | €46,570 | €59,264 | +€12,694 | +27.3% |
| Other amounts receivable | 41 | €91,057 | €157,313 | +€66,256 | +72.8% |
| Cash at bank and in hand | 54/58 | €3,035 | €3,834 | +€798 | +26.3% |
| Deferred charges and accrued income | 490/1 | €5,478 | €5,263 | -€215 | -3.9% |
| Total equity and liabilities | 10/49 | €595,910 | €652,428 | +€56,518 | +9.5% |
| Equity | 10/15 | €295,348 | €321,468 | +€26,120 | +8.8% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €95,348 | €121,468 | +€26,120 | +27.4% |
| Non-distributable reserves | 130/1 | €20,000 | €20,000 | = | 0.0% |
| Legal reserve | 130 | €20,000 | €20,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,500 | €16,500 | = | 0.0% |
| Distributable reserves | 133 | €58,848 | €84,968 | +€26,120 | +44.4% |
| Amounts payable | 17/49 | €300,562 | €330,960 | +€30,398 | +10.1% |
| Amounts payable after more than one year | 17 | €55,232 | €29,561 | -€25,671 | -46.5% |
| Financial debts | 170/4 | €55,232 | €29,561 | -€25,671 | -46.5% |
| Amounts payable within one year | 42/48 | €241,242 | €291,576 | +€50,334 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €40,689 | €26,126 | -€14,563 | -35.8% |
| Financial debts | 43 | €49,985 | €49,985 | = | 0.0% |
| Credit institutions | 430/8 | €49,985 | €49,985 | = | 0.0% |
| Trade debts | 44 | €76,887 | €133,625 | +€56,738 | +73.8% |
| Suppliers | 440/4 | €76,887 | €133,625 | +€56,738 | +73.8% |
| Taxes, remuneration and social security | 45 | €30,990 | €40,170 | +€9,180 | +29.6% |
| Taxes | 450/3 | €11,888 | €19,895 | +€8,007 | +67.4% |
| Remuneration and social security | 454/9 | €19,102 | €20,275 | +€1,173 | +6.1% |
| Other amounts payable | 47/48 | €42,691 | €41,670 | -€1,021 | -2.4% |
| Accrued charges and deferred income | 492/3 | €4,088 | €9,823 | +€5,735 | +140% |
| Non-recurring operating income | 76A | - | €8,264 | +€8,264 | |
| Remuneration, social security and pensions | 62 | €115,190 | €121,300 | +€6,111 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,540 | €24,267 | -€1,273 | -5.0% |
| Other operating charges | 640/8 | €1,922 | €3,795 | +€1,874 | +97.5% |
| Gross operating margin | 9900 | €192,269 | €195,372 | +€3,103 | +1.6% |
| Operating profit (loss) | 9901 | €49,618 | €46,010 | -€3,608 | -7.3% |
| Financial income | 75/76B | €5,160 | €6,471 | +€1,311 | +25.4% |
| Recurring financial income | 75 | €5,160 | €6,471 | +€1,311 | +25.4% |
| Financial charges | 65/66B | €9,506 | €16,658 | +€7,153 | +75.2% |
| Recurring financial charges | 65 | €9,506 | €16,658 | +€7,153 | +75.2% |
| Profit (loss) for the period before taxes | 9903 | €45,273 | €35,823 | -€9,450 | -20.9% |
| Income taxes | 67/77 | €10,112 | €9,702 | -€410 | -4.1% |
| Profit (loss) for the period | 9904 | €35,161 | €26,120 | -€9,040 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,161 | €26,120 | -€9,040 | -25.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.