Apotheek Baeskens: 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 Baeskens
Largest movements
- Tangible fixed assets -€10,098
down €10,098 (-24.1%), from €41,957 to €31,858
of which Land and buildings: -€9,181
- Receivables within one year -€6,183
down €6,183 (-3.0%), from €204,288 to €198,105
of which Other amounts receivable: -€13,547
- Deferred charges and accrued income +€4,952
up €4,952 (+230%), from €2,155 to €7,107
- Trade debts -€21,247
down €21,247 (-40.3%), from €52,725 to €31,478
- Reserves +€10,947
up €10,947 (+3.2%), from €342,636 to €353,583
- Gross operating margin -€9,461
down €9,461 (-23.9%), from €39,540 to €30,079
- Taxes -€2,487
down €2,487 (-36.9%), from €6,734 to €4,248
- Other operating charges +€1,054
up €1,054 (+93.8%), from €1,123 to €2,176
- Financial income -€483
down €483 (-55.2%), from €874 to €391
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 | €426,768 | €413,989 | -€12,779 | -3.0% |
| Fixed assets | 21/28 | €41,957 | €31,858 | -€10,098 | -24.1% |
| Tangible fixed assets | 22/27 | €41,957 | €31,858 | -€10,098 | -24.1% |
| Land and buildings | 22 | €37,255 | €28,074 | -€9,181 | -24.6% |
| Plant, machinery and equipment | 23 | €709 | €473 | -€237 | -33.3% |
| Furniture and vehicles | 24 | €3,992 | €3,312 | -€681 | -17.1% |
| Current assets | 29/58 | €384,811 | €382,130 | -€2,681 | -0.7% |
| Stocks and contracts in progress | 3 | €82,865 | €82,316 | -€549 | -0.7% |
| Stocks | 30/36 | €82,865 | €82,316 | -€549 | -0.7% |
| Amounts receivable within one year | 40/41 | €204,288 | €198,105 | -€6,183 | -3.0% |
| Trade receivables | 40 | €29,726 | €37,090 | +€7,364 | +24.8% |
| Other amounts receivable | 41 | €174,562 | €161,015 | -€13,547 | -7.8% |
| Cash at bank and in hand | 54/58 | €95,504 | €94,603 | -€901 | -0.9% |
| Deferred charges and accrued income | 490/1 | €2,155 | €7,107 | +€4,952 | +230% |
| Total equity and liabilities | 10/49 | €426,768 | €413,989 | -€12,779 | -3.0% |
| Equity | 10/15 | €361,236 | €372,183 | +€10,947 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €342,636 | €353,583 | +€10,947 | +3.2% |
| Distributable reserves | 133 | €342,636 | €353,583 | +€10,947 | +3.2% |
| Amounts payable | 17/49 | €65,532 | €41,806 | -€23,726 | -36.2% |
| Amounts payable within one year | 42/48 | €64,835 | €41,806 | -€23,029 | -35.5% |
| Trade debts | 44 | €52,725 | €31,478 | -€21,247 | -40.3% |
| Suppliers | 440/4 | €52,725 | €31,478 | -€21,247 | -40.3% |
| Taxes, remuneration and social security | 45 | €1,389 | €2,714 | +€1,325 | +95.4% |
| Taxes | 450/3 | €1,389 | €2,714 | +€1,325 | +95.4% |
| Other amounts payable | 47/48 | €10,721 | €7,615 | -€3,107 | -29.0% |
| Accrued charges and deferred income | 492/3 | €697 | €0 | -€697 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,350 | €11,371 | +€21 | +0.2% |
| Other operating charges | 640/8 | €1,123 | €2,176 | +€1,054 | +93.8% |
| Non-recurring operating charges | 66A | €22 | €0 | -€22 | -100% |
| Gross operating margin | 9900 | €39,540 | €30,079 | -€9,461 | -23.9% |
| Operating profit (loss) | 9901 | €27,045 | €16,532 | -€10,513 | -38.9% |
| Financial income | 75/76B | €874 | €391 | -€483 | -55.2% |
| Recurring financial income | 75 | €874 | €391 | -€483 | -55.2% |
| Financial charges | 65/66B | €2,052 | €1,729 | -€324 | -15.8% |
| Recurring financial charges | 65 | €2,052 | €1,729 | -€324 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €25,866 | €15,194 | -€10,672 | -41.3% |
| Income taxes | 67/77 | €6,734 | €4,248 | -€2,487 | -36.9% |
| Profit (loss) for the period | 9904 | €19,132 | €10,947 | -€8,185 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €19,132 | €10,947 | -€8,185 | -42.8% |
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 23 October 2026 via checked.be.