Apotheek Albert I: 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 Albert I
Largest movements
- Receivables within one year +€36,903
up €36,903 (+12.4%), from €297,827 to €334,730
of which Other amounts receivable: +€36,503
- Reserves +€44,179
up €44,179 (+22.5%), from €196,569 to €240,748
of which Distributable reserves: +€44,179
- Trade debts -€8,762
down €8,762 (-90.9%), from €9,642 to €880
- Tax, wage and social debts -€5,953
down €5,953 (-18.6%), from €32,055 to €26,102
- Other debts +€5,000
new in 2025: €5,000
- Financial income +€941
up €941 (+41.3%), from €2,280 to €3,221
- Taxes -€717
down €717 (-4.5%), from €16,048 to €15,331
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 | €300,293 | €334,730 | +€34,437 | +11.5% |
| Current assets | 29/58 | €300,293 | €334,730 | +€34,437 | +11.5% |
| Amounts receivable within one year | 40/41 | €297,827 | €334,730 | +€36,903 | +12.4% |
| Trade receivables | 40 | - | €400 | +€400 | |
| Other amounts receivable | 41 | €297,827 | €334,330 | +€36,503 | +12.3% |
| Cash at bank and in hand | 54/58 | €186 | €0 | -€186 | -100% |
| Deferred charges and accrued income | 490/1 | €2,280 | €0 | -€2,280 | -100% |
| Total equity and liabilities | 10/49 | €300,293 | €334,730 | +€34,437 | +11.5% |
| Equity | 10/15 | €258,569 | €302,748 | +€44,179 | +17.1% |
| 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 | €196,569 | €240,748 | +€44,179 | +22.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,500 | €10,500 | = | 0.0% |
| Distributable reserves | 133 | €179,869 | €224,048 | +€44,179 | +24.6% |
| Amounts payable | 17/49 | €41,724 | €31,982 | -€9,742 | -23.3% |
| Amounts payable within one year | 42/48 | €41,697 | €31,982 | -€9,715 | -23.3% |
| Trade debts | 44 | €9,642 | €880 | -€8,762 | -90.9% |
| Suppliers | 440/4 | €9,642 | €880 | -€8,762 | -90.9% |
| Taxes, remuneration and social security | 45 | €32,055 | €26,102 | -€5,953 | -18.6% |
| Taxes | 450/3 | €32,055 | €26,102 | -€5,953 | -18.6% |
| Other amounts payable | 47/48 | - | €5,000 | +€5,000 | |
| Accrued charges and deferred income | 492/3 | €27 | €0 | -€27 | -100% |
| Other operating charges | 640/8 | €502 | €404 | -€99 | -19.7% |
| Non-recurring operating charges | 66A | - | €792 | +€792 | |
| Gross operating margin | 9900 | €57,896 | €58,264 | +€368 | +0.6% |
| Operating profit (loss) | 9901 | €57,394 | €57,068 | -€326 | -0.6% |
| Financial income | 75/76B | €2,280 | €3,221 | +€941 | +41.3% |
| Recurring financial income | 75 | €2,280 | €3,221 | +€941 | +41.3% |
| Financial charges | 65/66B | €783 | €779 | -€4 | -0.5% |
| Recurring financial charges | 65 | €783 | €779 | -€4 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €58,890 | €59,510 | +€619 | +1.1% |
| Income taxes | 67/77 | €16,048 | €15,331 | -€717 | -4.5% |
| Profit (loss) for the period | 9904 | €42,843 | €44,179 | +€1,336 | +3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €42,843 | €44,179 | +€1,336 | +3.1% |
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 27 October 2026 via checked.be.