Apotheek An Sofie Stragier: 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 An Sofie Stragier
Largest movements
- Cash +€331,040
up €331,040 (+44.6%), from €742,473 to €1.1m
mainly Net result for the year (+€337,042) and Current investments (+€230,000)
- Current investments -€230,000
down €230,000 (-34.0%), from €677,308 to €447,308
- Financial fixed assets -€108,455
down €108,455 (-100%), from €108,455 to €0
- Tangible fixed assets -€31,004
down €31,004 (-4.1%), from €759,273 to €728,269
of which Land and buildings: -€28,946
- Other debts -€101,170
down €101,170 (-10.7%), from €948,013 to €846,844
- Trade debts +€68,380
up €68,380 (+153%), from €44,676 to €113,056
- Reserves +€41,042
up €41,042 (+2.7%), from €1.5m to €1.5m
of which Distributable reserves: +€44,985
- Gross operating margin +€96,181
up €96,181 (+14.1%), from €682,865 to €779,046
- Financial income -€28,514
down €28,514 (-69.2%), from €41,194 to €12,680
- Staff costs +€19,264
up €19,264 (+10.0%), from €192,429 to €211,693
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 | €2,671,730 | €2,659,137 | -€12,593 | -0.5% |
| Fixed assets | 21/28 | €904,645 | €759,273 | -€145,372 | -16.1% |
| Intangible fixed assets | 21 | €36,917 | €31,004 | -€5,913 | -16.0% |
| Tangible fixed assets | 22/27 | €759,273 | €728,269 | -€31,004 | -4.1% |
| Land and buildings | 22 | €756,834 | €727,889 | -€28,946 | -3.8% |
| Plant, machinery and equipment | 23 | €706 | €380 | -€325 | -46.1% |
| Furniture and vehicles | 24 | €1,733 | - | -€1,733 | |
| Financial fixed assets | 28 | €108,455 | €0 | -€108,455 | -100% |
| Current assets | 29/58 | €1,767,085 | €1,899,864 | +€132,779 | +7.5% |
| Stocks and contracts in progress | 3 | €181,105 | €190,395 | +€9,291 | +5.1% |
| Stocks | 30/36 | €181,105 | €190,395 | +€9,291 | +5.1% |
| Amounts receivable within one year | 40/41 | €161,643 | €185,999 | +€24,356 | +15.1% |
| Trade receivables | 40 | €139,583 | €175,953 | +€36,370 | +26.1% |
| Other amounts receivable | 41 | €22,060 | €10,045 | -€12,015 | -54.5% |
| Current investments | 50/53 | €677,308 | €447,308 | -€230,000 | -34.0% |
| Cash at bank and in hand | 54/58 | €742,473 | €1,073,513 | +€331,040 | +44.6% |
| Deferred charges and accrued income | 490/1 | €4,557 | €2,650 | -€1,907 | -41.9% |
| Total equity and liabilities | 10/49 | €2,671,730 | €2,659,137 | -€12,593 | -0.5% |
| Equity | 10/15 | €1,527,348 | €1,567,557 | +€40,209 | +2.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,505,041 | €1,546,083 | +€41,042 | +2.7% |
| Tax-exempt reserves | 132 | €104,581 | €100,638 | -€3,944 | -3.8% |
| Distributable reserves | 133 | €1,400,460 | €1,445,445 | +€44,985 | +3.2% |
| Profit (loss) carried forward | 14 | €2,308 | €1,475 | -€833 | -36.1% |
| Provisions and deferred taxes | 16 | €34,860 | €33,546 | -€1,315 | -3.8% |
| Deferred taxes | 168 | €34,860 | €33,546 | -€1,315 | -3.8% |
| Amounts payable | 17/49 | €1,109,521 | €1,058,034 | -€51,487 | -4.6% |
| Amounts payable within one year | 42/48 | €1,064,657 | €1,019,534 | -€45,123 | -4.2% |
| Trade debts | 44 | €44,676 | €113,056 | +€68,380 | +153% |
| Suppliers | 440/4 | €44,676 | €113,056 | +€68,380 | +153% |
| Taxes, remuneration and social security | 45 | €71,968 | €59,635 | -€12,333 | -17.1% |
| Taxes | 450/3 | €30,146 | €19,847 | -€10,299 | -34.2% |
| Remuneration and social security | 454/9 | €41,821 | €39,787 | -€2,034 | -4.9% |
| Other amounts payable | 47/48 | €948,013 | €846,844 | -€101,170 | -10.7% |
| Accrued charges and deferred income | 492/3 | €44,864 | €38,500 | -€6,364 | -14.2% |
| Non-recurring operating income | 76A | - | €38,341 | +€38,341 | |
| Remuneration, social security and pensions | 62 | €192,429 | €211,693 | +€19,264 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,318 | €36,917 | -€402 | -1.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,039 | €44 | -€995 | -95.8% |
| Other operating charges | 640/8 | €4,714 | €4,690 | -€23 | -0.5% |
| Gross operating margin | 9900 | €682,865 | €779,046 | +€96,181 | +14.1% |
| Operating profit (loss) | 9901 | €447,365 | €525,703 | +€78,337 | +17.5% |
| Financial income | 75/76B | €41,194 | €12,680 | -€28,514 | -69.2% |
| Recurring financial income | 75 | €41,194 | €12,680 | -€28,514 | -69.2% |
| Financial charges | 65/66B | €62,679 | €59,857 | -€2,822 | -4.5% |
| Recurring financial charges | 65 | €62,679 | €59,857 | -€2,822 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €425,880 | €478,526 | +€52,646 | +12.4% |
| Transfer from deferred taxes | 780 | €1,315 | €1,315 | = | 0.0% |
| Income taxes | 67/77 | €135,722 | €142,799 | +€7,077 | +5.2% |
| Profit (loss) for the period | 9904 | €291,473 | €337,042 | +€45,569 | +15.6% |
| Transfer from tax-exempt reserves | 789 | €3,944 | €3,944 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €295,417 | €340,985 | +€45,569 | +15.4% |
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 24 October 2026 via checked.be.