APOTHEEK AMELOOT: 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 AMELOOT
Largest movements
- Receivables within one year +€60,067
up €60,067 (+40.2%), from €149,268 to €209,335
of which Trade receivables: +€64,167
- Tangible fixed assets -€56,904
down €56,904 (-10.2%), from €556,545 to €499,641
of which Furniture and vehicles: -€42,755
- Cash +€29,577
up €29,577 (+237%), from €12,457 to €42,033
mainly Net result for the year (+€89,451) and Trade debts (+€53,852)
- Stocks and contracts +€17,926
up €17,926 (+4.0%), from €447,011 to €464,937
- Trade debts +€53,852
up €53,852 (+46.2%), from €116,649 to €170,501
- Other debts +€50,535
up €50,535 (+14.2%), from €356,557 to €407,093
- Debts after one year -€32,269
down €32,269 (-8.0%), from €400,902 to €368,632
- Short-term financial debts -€21,357
down €21,357 (-22.2%), from €96,357 to €75,000
- Staff costs -€44,188
down €44,188 (-15.9%), from €278,076 to €233,888
- Gross operating margin +€15,679
up €15,679 (+4.0%), from €390,494 to €406,173
- Taxes +€4,963
up €4,963 (+1,796%), from €276 to €5,239
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 | €1,180,415 | €1,238,024 | +€57,610 | +4.9% |
| Fixed assets | 21/28 | €563,201 | €506,298 | -€56,904 | -10.1% |
| Tangible fixed assets | 22/27 | €556,545 | €499,641 | -€56,904 | -10.2% |
| Land and buildings | 22 | €358,922 | €347,669 | -€11,253 | -3.1% |
| Plant, machinery and equipment | 23 | €19,376 | €16,480 | -€2,896 | -14.9% |
| Furniture and vehicles | 24 | €178,247 | €135,492 | -€42,755 | -24.0% |
| Financial fixed assets | 28 | €6,656 | €6,656 | = | 0.0% |
| Current assets | 29/58 | €617,213 | €731,727 | +€114,513 | +18.6% |
| Stocks and contracts in progress | 3 | €447,011 | €464,937 | +€17,926 | +4.0% |
| Stocks | 30/36 | €447,011 | €464,937 | +€17,926 | +4.0% |
| Amounts receivable within one year | 40/41 | €149,268 | €209,335 | +€60,067 | +40.2% |
| Trade receivables | 40 | €145,169 | €209,335 | +€64,167 | +44.2% |
| Other amounts receivable | 41 | €4,100 | €0 | -€4,100 | -100% |
| Cash at bank and in hand | 54/58 | €12,457 | €42,033 | +€29,577 | +237% |
| Deferred charges and accrued income | 490/1 | €8,478 | €15,421 | +€6,943 | +81.9% |
| Total equity and liabilities | 10/49 | €1,180,415 | €1,238,024 | +€57,610 | +4.9% |
| Equity | 10/15 | €141,251 | €141,302 | +€51 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €79,251 | €79,302 | +€51 | +0.1% |
| Distributable reserves | 133 | €79,251 | €79,302 | +€51 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €2,975 | €2,975 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,975 | €2,975 | = | 0.0% |
| Other liabilities and charges | 164/5 | €2,975 | €2,975 | = | 0.0% |
| Amounts payable | 17/49 | €1,036,189 | €1,093,747 | +€57,558 | +5.6% |
| Amounts payable after more than one year | 17 | €400,902 | €368,632 | -€32,269 | -8.0% |
| Financial debts | 170/4 | €400,902 | €368,632 | -€32,269 | -8.0% |
| Amounts payable within one year | 42/48 | €634,334 | €723,534 | +€89,200 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €31,867 | €32,269 | +€403 | +1.3% |
| Financial debts | 43 | €96,357 | €75,000 | -€21,357 | -22.2% |
| Credit institutions | 430/8 | €96,357 | €75,000 | -€21,357 | -22.2% |
| Trade debts | 44 | €116,649 | €170,501 | +€53,852 | +46.2% |
| Suppliers | 440/4 | €116,649 | €170,501 | +€53,852 | +46.2% |
| Taxes, remuneration and social security | 45 | €32,904 | €38,670 | +€5,767 | +17.5% |
| Taxes | 450/3 | €405 | €10,134 | +€9,729 | +2,401% |
| Remuneration and social security | 454/9 | €32,498 | €28,536 | -€3,962 | -12.2% |
| Other amounts payable | 47/48 | €356,557 | €407,093 | +€50,535 | +14.2% |
| Accrued charges and deferred income | 492/3 | €953 | €1,582 | +€628 | +65.9% |
| Non-recurring operating income | 76A | - | €10,218 | +€10,218 | |
| Remuneration, social security and pensions | 62 | €278,076 | €233,888 | -€44,188 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,762 | €53,783 | -€979 | -1.8% |
| Other operating charges | 640/8 | €4,368 | €4,372 | +€4 | +0.1% |
| Non-recurring operating charges | 66A | €4,166 | €0 | -€4,166 | -100% |
| Gross operating margin | 9900 | €390,494 | €406,173 | +€15,679 | +4.0% |
| Operating profit (loss) | 9901 | €49,121 | €114,129 | +€65,008 | +132% |
| Financial income | 75/76B | €5 | €7 | +€2 | +42.7% |
| Recurring financial income | 75 | €5 | €7 | +€2 | +42.7% |
| Financial charges | 65/66B | €18,143 | €19,446 | +€1,303 | +7.2% |
| Recurring financial charges | 65 | €18,143 | €19,446 | +€1,303 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €30,983 | €94,690 | +€63,707 | +206% |
| Income taxes | 67/77 | €276 | €5,239 | +€4,963 | +1,796% |
| Profit (loss) for the period | 9904 | €30,707 | €89,451 | +€58,745 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €30,707 | €89,451 | +€58,745 | +191% |
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 25 October 2026 via checked.be.