APOTHEEK A. STAS: 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.
APOTHEEK A. STAS
Largest movements
- Receivables within one year +€7,785
up €7,785 (+1.5%), from €531,633 to €539,418
of which Other amounts receivable: +€7,785
- Cash +€5,945
up €5,945 (+972%), from €611 to €6,557
mainly Net result for the year (+€10,034) and Trade debts (+€2,832)
- Reserves +€10,034
up €10,034 (+2.2%), from €460,884 to €470,918
of which Distributable reserves: +€10,034
- Financial income +€1,820
up €1,820 (+11.9%), from €15,297 to €17,117
- Gross operating margin +€948
up €948 (+23.6%), from -€4,015 to -€3,067
- Taxes +€815
up €815 (+27.7%), from €2,944 to €3,758
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 | €532,877 | €546,607 | +€13,730 | +2.6% |
| Fixed assets | 21/28 | €633 | €633 | = | 0.0% |
| Financial fixed assets | 28 | €633 | €633 | = | 0.0% |
| Current assets | 29/58 | €532,244 | €545,974 | +€13,730 | +2.6% |
| Amounts receivable within one year | 40/41 | €531,633 | €539,418 | +€7,785 | +1.5% |
| Trade receivables | 40 | €3,931 | €3,931 | = | 0.0% |
| Other amounts receivable | 41 | €527,702 | €535,487 | +€7,785 | +1.5% |
| Cash at bank and in hand | 54/58 | €611 | €6,557 | +€5,945 | +972% |
| Total equity and liabilities | 10/49 | €532,877 | €546,607 | +€13,730 | +2.6% |
| Equity | 10/15 | €522,884 | €532,918 | +€10,034 | +1.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €460,884 | €470,918 | +€10,034 | +2.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €454,684 | €464,718 | +€10,034 | +2.2% |
| Amounts payable | 17/49 | €9,993 | €13,689 | +€3,696 | +37.0% |
| Amounts payable within one year | 42/48 | €8,343 | €11,989 | +€3,646 | +43.7% |
| Trade debts | 44 | €5,399 | €8,231 | +€2,832 | +52.4% |
| Suppliers | 440/4 | €5,399 | €8,231 | +€2,832 | +52.4% |
| Taxes, remuneration and social security | 45 | €2,944 | €3,758 | +€815 | +27.7% |
| Taxes | 450/3 | €2,944 | €3,758 | +€815 | +27.7% |
| Accrued charges and deferred income | 492/3 | €1,650 | €1,700 | +€50 | +3.0% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€4,015 | -€3,067 | +€948 | +23.6% |
| Operating profit (loss) | 9901 | -€4,079 | -€3,133 | +€946 | +23.2% |
| Financial income | 75/76B | €15,297 | €17,117 | +€1,820 | +11.9% |
| Recurring financial income | 75 | €15,297 | €17,117 | +€1,820 | +11.9% |
| Financial charges | 65/66B | €188 | €191 | +€3 | +1.7% |
| Recurring financial charges | 65 | €188 | €191 | +€3 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €11,030 | €13,792 | +€2,763 | +25.0% |
| Income taxes | 67/77 | €2,944 | €3,758 | +€815 | +27.7% |
| Profit (loss) for the period | 9904 | €8,086 | €10,034 | +€1,948 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,086 | €10,034 | +€1,948 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 November 2024 and 30 November 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.