APOTHEEK ANNICK CASIER: 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 ANNICK CASIER
Largest movements
- Cash -€69,530
down €69,530 (-15.0%), from €463,432 to €393,902
mainly Other debts (-€199,800) and Investment in fixed assets (net) (-€105,319)
- Tangible fixed assets +€66,091
up €66,091 (+25.0%), from €264,423 to €330,514
of which Furniture and vehicles: +€36,954
- Other debts -€199,800
down €199,800 (-21.0%), from €949,200 to €749,400
- Reserves +€190,284
up €190,284 (+366%), from €52,056 to €242,340
of which Distributable reserves: +€190,284
- Staff costs +€54,209
up €54,209 (+19.7%), from €274,887 to €329,096
- Gross operating margin +€37,833
up €37,833 (+6.3%), from €598,234 to €636,067
- Financial income -€14,511
down €14,511 (-42.4%), from €34,187 to €19,676
- Depreciation +€12,293
up €12,293 (+45.6%), from €26,935 to €39,228
- Taxes -€11,313
down €11,313 (-15.1%), from €74,773 to €63,461
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 | €1,199,666 | €1,205,554 | +€5,888 | +0.5% |
| Fixed assets | 21/28 | €264,423 | €330,514 | +€66,091 | +25.0% |
| Tangible fixed assets | 22/27 | €264,423 | €330,514 | +€66,091 | +25.0% |
| Land and buildings | 22 | €230,771 | €262,999 | +€32,228 | +14.0% |
| Plant, machinery and equipment | 23 | €9,838 | €6,747 | -€3,091 | -31.4% |
| Furniture and vehicles | 24 | €23,814 | €60,767 | +€36,954 | +155% |
| Current assets | 29/58 | €935,243 | €875,040 | -€60,202 | -6.4% |
| Stocks and contracts in progress | 3 | €343,588 | €350,019 | +€6,431 | +1.9% |
| Stocks | 30/36 | €343,588 | €350,019 | +€6,431 | +1.9% |
| Amounts receivable within one year | 40/41 | €33,576 | €30,428 | -€3,147 | -9.4% |
| Trade receivables | 40 | €12,506 | €12,618 | +€112 | +0.9% |
| Other amounts receivable | 41 | €21,070 | €17,811 | -€3,259 | -15.5% |
| Cash at bank and in hand | 54/58 | €463,432 | €393,902 | -€69,530 | -15.0% |
| Deferred charges and accrued income | 490/1 | €94,647 | €100,691 | +€6,044 | +6.4% |
| Total equity and liabilities | 10/49 | €1,199,666 | €1,205,554 | +€5,888 | +0.5% |
| Equity | 10/15 | €114,056 | €304,340 | +€190,284 | +167% |
| 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 | €52,056 | €242,340 | +€190,284 | +366% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €45,856 | €236,140 | +€190,284 | +415% |
| Amounts payable | 17/49 | €1,085,610 | €901,214 | -€184,395 | -17.0% |
| Amounts payable within one year | 42/48 | €1,085,610 | €901,214 | -€184,395 | -17.0% |
| Trade debts | 44 | €86,708 | €90,926 | +€4,218 | +4.9% |
| Suppliers | 440/4 | €86,708 | €90,926 | +€4,218 | +4.9% |
| Taxes, remuneration and social security | 45 | €49,702 | €60,888 | +€11,187 | +22.5% |
| Taxes | 450/3 | €14,363 | €4,829 | -€9,534 | -66.4% |
| Remuneration and social security | 454/9 | €35,339 | €56,059 | +€20,721 | +58.6% |
| Other amounts payable | 47/48 | €949,200 | €749,400 | -€199,800 | -21.0% |
| Non-recurring operating income | 76A | - | €13,575 | +€13,575 | |
| Remuneration, social security and pensions | 62 | €274,887 | €329,096 | +€54,209 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,935 | €39,228 | +€12,293 | +45.6% |
| Other operating charges | 640/8 | €1,838 | €1,868 | +€30 | +1.6% |
| Gross operating margin | 9900 | €598,234 | €636,067 | +€37,833 | +6.3% |
| Operating profit (loss) | 9901 | €294,574 | €265,874 | -€28,700 | -9.7% |
| Financial income | 75/76B | €34,187 | €19,676 | -€14,511 | -42.4% |
| Recurring financial income | 75 | €34,187 | €19,676 | -€14,511 | -42.4% |
| Financial charges | 65/66B | €31,255 | €31,806 | +€552 | +1.8% |
| Recurring financial charges | 65 | €31,255 | €31,806 | +€552 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €297,506 | €253,744 | -€43,762 | -14.7% |
| Income taxes | 67/77 | €74,773 | €63,461 | -€11,313 | -15.1% |
| Profit (loss) for the period | 9904 | €222,733 | €190,284 | -€32,449 | -14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €222,733 | €190,284 | -€32,449 | -14.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.