Apotheek Baert S.: what changed
Apotheek Baert S.
Largest movements
- Cash -€7,871
down €7,871 (-98.3%), from €8,006 to €135
mainly Receivables within one year (-€5,677) and Other debts (-€2,878)
- Receivables within one year +€5,677
up €5,677 (+3.0%), from €188,096 to €193,773
of which Other amounts receivable: +€5,788
- Other debts -€2,878
down €2,878 (-2.0%), from €144,912 to €142,034
- Gross operating margin +€12,295
up €12,295 (+61.0%), from -€20,168 to -€7,873
- Financial income +€761
up €761 (+8.2%), from €9,275 to €10,037
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,984 | €194,387 | -€2,597 | -1.3% |
| Fixed assets | 21/28 | €479 | €479 | = | 0.0% |
| Financial fixed assets | 28 | €479 | €479 | = | 0.0% |
| Current assets | 29/58 | €196,505 | €193,908 | -€2,597 | -1.3% |
| Amounts receivable within one year | 40/41 | €188,096 | €193,773 | +€5,677 | +3.0% |
| Trade receivables | 40 | €1,962 | €1,851 | -€111 | -5.7% |
| Other amounts receivable | 41 | €186,134 | €191,922 | +€5,788 | +3.1% |
| Cash at bank and in hand | 54/58 | €8,006 | €135 | -€7,871 | -98.3% |
| Deferred charges and accrued income | 490/1 | €403 | - | -€403 | |
| Total equity and liabilities | 10/49 | €196,984 | €194,387 | -€2,597 | -1.3% |
| Equity | 10/15 | -€43,013 | -€41,829 | +€1,185 | +2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€65,013 | -€63,829 | +€1,185 | +1.8% |
| Amounts payable | 17/49 | €239,997 | €236,215 | -€3,782 | -1.6% |
| Amounts payable within one year | 42/48 | €239,997 | €236,215 | -€3,782 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €94,000 | €94,000 | = | 0.0% |
| Trade debts | 44 | €968 | €182 | -€787 | -81.3% |
| Suppliers | 440/4 | €968 | €182 | -€787 | -81.3% |
| Taxes, remuneration and social security | 45 | €117 | - | -€117 | |
| Taxes | 450/3 | €117 | - | -€117 | |
| Other amounts payable | 47/48 | €144,912 | €142,034 | -€2,878 | -2.0% |
| Other operating charges | 640/8 | €115 | €156 | +€41 | +35.7% |
| Gross operating margin | 9900 | -€20,168 | -€7,873 | +€12,295 | +61.0% |
| Operating profit (loss) | 9901 | -€20,283 | -€8,029 | +€12,254 | +60.4% |
| Financial income | 75/76B | €9,275 | €10,037 | +€761 | +8.2% |
| Recurring financial income | 75 | €9,275 | €10,037 | +€761 | +8.2% |
| Financial charges | 65/66B | €891 | €823 | -€68 | -7.6% |
| Recurring financial charges | 65 | €891 | €823 | -€68 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,899 | €1,185 | +€13,083 | |
| Profit (loss) for the period | 9904 | -€11,899 | €1,185 | +€13,083 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,899 | €1,185 | +€13,083 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.