Apotheek Acke: 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 Acke
Largest movements
- Cash +€63,226
up €63,226 (+39.6%), from €159,682 to €222,908
mainly Net result for the year (+€128,764) and Current investments (+€60,000)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets -€29,108
down €29,108 (-17.5%), from €166,689 to €137,580
of which Plant, machinery and equipment: -€28,732
- Deferred charges and accrued income +€11,901
up €11,901 (+12.9%), from €92,417 to €104,318
- Receivables within one year -€8,994
down €8,994 (-42.1%), from €21,368 to €12,374
of which Trade receivables: -€4,940
- Reserves +€51,764
up €51,764 (+20.0%), from €259,177 to €310,941
- Other debts -€46,575
down €46,575 (-35.8%), from €130,040 to €83,465
- Debts after one year -€22,000
down €22,000 (-18.7%), from €117,334 to €95,334
- Gross operating margin +€19,288
up €19,288 (+6.7%), from €287,853 to €307,140
- Taxes +€5,144
up €5,144 (+17.0%), from €30,250 to €35,394
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 | €686,359 | €668,623 | -€17,736 | -2.6% |
| Fixed assets | 21/28 | €166,776 | €137,667 | -€29,108 | -17.5% |
| Tangible fixed assets | 22/27 | €166,689 | €137,580 | -€29,108 | -17.5% |
| Land and buildings | 22 | €2,077 | €601 | -€1,476 | -71.1% |
| Plant, machinery and equipment | 23 | €162,739 | €134,007 | -€28,732 | -17.7% |
| Furniture and vehicles | 24 | €1,873 | €2,972 | +€1,099 | +58.7% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €519,583 | €530,955 | +€11,372 | +2.2% |
| Stocks and contracts in progress | 3 | €186,116 | €191,355 | +€5,239 | +2.8% |
| Stocks | 30/36 | €186,116 | €191,355 | +€5,239 | +2.8% |
| Amounts receivable within one year | 40/41 | €21,368 | €12,374 | -€8,994 | -42.1% |
| Trade receivables | 40 | €16,456 | €11,516 | -€4,940 | -30.0% |
| Other amounts receivable | 41 | €4,912 | €859 | -€4,053 | -82.5% |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €159,682 | €222,908 | +€63,226 | +39.6% |
| Deferred charges and accrued income | 490/1 | €92,417 | €104,318 | +€11,901 | +12.9% |
| Total equity and liabilities | 10/49 | €686,359 | €668,623 | -€17,736 | -2.6% |
| Equity | 10/15 | €265,377 | €317,141 | +€51,764 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,177 | €310,941 | +€51,764 | +20.0% |
| Distributable reserves | 133 | €259,177 | €310,941 | +€51,764 | +20.0% |
| Amounts payable | 17/49 | €420,981 | €351,481 | -€69,500 | -16.5% |
| Amounts payable after more than one year | 17 | €117,334 | €95,334 | -€22,000 | -18.7% |
| Financial debts | 170/4 | €117,334 | €95,334 | -€22,000 | -18.7% |
| Amounts payable within one year | 42/48 | €301,598 | €254,048 | -€47,550 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | €22,000 | €22,000 | = | 0.0% |
| Trade debts | 44 | €109,329 | €113,392 | +€4,063 | +3.7% |
| Suppliers | 440/4 | €109,329 | €113,392 | +€4,063 | +3.7% |
| Taxes, remuneration and social security | 45 | €40,228 | €35,191 | -€5,038 | -12.5% |
| Taxes | 450/3 | €13,488 | €14,273 | +€785 | +5.8% |
| Remuneration and social security | 454/9 | €26,740 | €20,918 | -€5,822 | -21.8% |
| Other amounts payable | 47/48 | €130,040 | €83,465 | -€46,575 | -35.8% |
| Accrued charges and deferred income | 492/3 | €2,050 | €2,100 | +€50 | +2.4% |
| Remuneration, social security and pensions | 62 | €123,094 | €122,233 | -€861 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,517 | €33,708 | +€191 | +0.6% |
| Other operating charges | 640/8 | €2,325 | €2,397 | +€72 | +3.1% |
| Gross operating margin | 9900 | €287,853 | €307,140 | +€19,288 | +6.7% |
| Operating profit (loss) | 9901 | €128,917 | €148,802 | +€19,885 | +15.4% |
| Financial income | 75/76B | €15,493 | €16,319 | +€825 | +5.3% |
| Recurring financial income | 75 | €15,493 | €16,319 | +€825 | +5.3% |
| Financial charges | 65/66B | €1,151 | €962 | -€189 | -16.4% |
| Recurring financial charges | 65 | €1,151 | €962 | -€189 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €143,260 | €164,159 | +€20,899 | +14.6% |
| Income taxes | 67/77 | €30,250 | €35,394 | +€5,144 | +17.0% |
| Profit (loss) for the period | 9904 | €113,010 | €128,764 | +€15,755 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €113,010 | €128,764 | +€15,755 | +13.9% |
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 18 October 2026 via checked.be.