Apotheek Anselmo: 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 Anselmo
Largest movements
- Receivables within one year -€8,277
down €8,277 (-13.5%), from €61,201 to €52,924
of which Trade receivables: -€8,676
- Stocks and contracts +€8,135
up €8,135 (+7.3%), from €111,913 to €120,048
- Cash -€7,728
down €7,728 (-13.0%), from €59,614 to €51,887
mainly Current portion of long-term debt (-€17,100) and Stocks and contracts (-€8,135)
- Reserves +€25,188
up €25,188 (+20.8%), from €121,186 to €146,373
- Current portion of long-term debt -€17,100
down €17,100 (-75.0%), from €22,800 to €5,700
- Other debts -€5,709
down €5,709 (-13.5%), from €42,231 to €36,521
- Debts after one year -€5,700
down €5,700 (-100%), from €5,700 to €0
- Trade debts -€4,957
down €4,957 (-10.6%), from €46,754 to €41,797
- Staff costs +€6,616
up €6,616 (+9.9%), from €66,702 to €73,318
- Gross operating margin -€5,156
down €5,156 (-4.3%), from €120,946 to €115,790
- Taxes -€2,281
down €2,281 (-21.9%), from €10,395 to €8,113
- Depreciation +€1,739
up €1,739 (+70.2%), from €2,478 to €4,216
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 | €253,961 | €249,318 | -€4,643 | -1.8% |
| Fixed assets | 21/28 | €9,343 | €10,371 | +€1,028 | +11.0% |
| Tangible fixed assets | 22/27 | €9,343 | €10,371 | +€1,028 | +11.0% |
| Plant, machinery and equipment | 23 | €9,343 | €9,545 | +€202 | +2.2% |
| Furniture and vehicles | 24 | - | €826 | +€826 | |
| Current assets | 29/58 | €244,618 | €238,948 | -€5,671 | -2.3% |
| Stocks and contracts in progress | 3 | €111,913 | €120,048 | +€8,135 | +7.3% |
| Stocks | 30/36 | €111,913 | €120,048 | +€8,135 | +7.3% |
| Amounts receivable within one year | 40/41 | €61,201 | €52,924 | -€8,277 | -13.5% |
| Trade receivables | 40 | €58,781 | €50,105 | -€8,676 | -14.8% |
| Other amounts receivable | 41 | €2,420 | €2,819 | +€399 | +16.5% |
| Cash at bank and in hand | 54/58 | €59,614 | €51,887 | -€7,728 | -13.0% |
| Deferred charges and accrued income | 490/1 | €11,890 | €14,089 | +€2,199 | +18.5% |
| Total equity and liabilities | 10/49 | €253,961 | €249,318 | -€4,643 | -1.8% |
| Equity | 10/15 | €125,051 | €150,239 | +€25,188 | +20.1% |
| Contributions | 10/11 | €3,865 | €3,865 | = | 0.0% |
| Reserves | 13 | €121,186 | €146,373 | +€25,188 | +20.8% |
| Distributable reserves | 133 | €121,186 | €146,373 | +€25,188 | +20.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €128,910 | €99,080 | -€29,830 | -23.1% |
| Amounts payable after more than one year | 17 | €5,700 | €0 | -€5,700 | -100% |
| Financial debts | 170/4 | €5,700 | €0 | -€5,700 | -100% |
| Amounts payable within one year | 42/48 | €123,210 | €95,122 | -€28,088 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €22,800 | €5,700 | -€17,100 | -75.0% |
| Trade debts | 44 | €46,754 | €41,797 | -€4,957 | -10.6% |
| Suppliers | 440/4 | €46,754 | €41,797 | -€4,957 | -10.6% |
| Taxes, remuneration and social security | 45 | €11,425 | €11,103 | -€322 | -2.8% |
| Taxes | 450/3 | €1,395 | €1,530 | +€135 | +9.7% |
| Remuneration and social security | 454/9 | €10,030 | €9,573 | -€457 | -4.6% |
| Other amounts payable | 47/48 | €42,231 | €36,521 | -€5,709 | -13.5% |
| Accrued charges and deferred income | 492/3 | €0 | €3,958 | +€3,958 | |
| Remuneration, social security and pensions | 62 | €66,702 | €73,318 | +€6,616 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,478 | €4,216 | +€1,739 | +70.2% |
| Other operating charges | 640/8 | €460 | €492 | +€31 | +6.8% |
| Gross operating margin | 9900 | €120,946 | €115,790 | -€5,156 | -4.3% |
| Operating profit (loss) | 9901 | €51,306 | €37,763 | -€13,542 | -26.4% |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €4,264 | €3,973 | -€291 | -6.8% |
| Recurring financial charges | 65 | €4,264 | €3,973 | -€291 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €47,042 | €33,801 | -€13,241 | -28.1% |
| Income taxes | 67/77 | €10,395 | €8,113 | -€2,281 | -21.9% |
| Profit (loss) for the period | 9904 | €36,647 | €25,688 | -€10,960 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,647 | €25,688 | -€10,960 | -29.9% |
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 29 October 2026 via checked.be.