APOTHEEK BART PATTYN: what changed
What changed
APOTHEEK BART PATTYN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€767
2024 · €38,008-€37,241
Equity
€674,730
2024 · €673,963+€767
Cash
€1,943
2024 · €129+€1,814
Balance sheet total
€818,390
2024 · €834,462-€16,072
Largest movements
Assets
- Deferred charges and accrued income -€16,710
down €16,710 (-37.9%), from €44,065 to €27,355
Equity and liabilities
- Trade debts -€21,208
down €21,208 (-24.4%), from €86,884 to €65,676
- Tax, wage and social debts -€8,499
down €8,499 (-50.3%), from €16,896 to €8,397
of which Taxes: -€9,999
Income statement
- Gross operating margin -€47,044
down €47,044 (-65.1%), from €72,232 to €25,188
- Taxes -€13,260
down €13,260 (-64.9%), from €20,423 to €7,163
- Financial charges +€2,217
up €2,217 (+56.0%), from €3,962 to €6,179
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.
Result 2024
€38,008
Gross operating margin
-€47,044
Depreciation
-€605
Other operating charges
-€645
Financial income
+€10
Financial charges
-€2,217
Taxes
+€13,260
Result 2025
€767
raises the resultlowers the result
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.
From operations
-€5,265
Investment
-€1,466
Financing
+€8,545
Cash 2024
€129
From operations (derived)
-€5,265
Net result for the year
+€767
Depreciation
+€8,353
Receivables after one year
-€692
Stocks and contracts
+€1,215
Receivables within one year
-€6,234
Deferred charges and accrued income
+€16,710
Trade debts
-€21,208
Tax, wage and social debts
-€8,499
Accrued charges and deferred income
+€4,323
Investment (derived)
-€1,466
Investment in fixed assets (net)
-€1,466
Financing
+€8,545
Debts after one year
+€4,689
Current portion of long-term debt
+€2,416
Short-term financial debts
+€1,440
Cash 2025
€1,943
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €834,462 | €818,390 | -€16,072 | -1.9% |
| Fixed assets | 21/28 | €33,215 | €26,328 | -€6,887 | -20.7% |
| Tangible fixed assets | 22/27 | €32,464 | €25,577 | -€6,887 | -21.2% |
| Land and buildings | 22 | €3,626 | €3,152 | -€474 | -13.1% |
| Furniture and vehicles | 24 | €28,838 | €22,425 | -€6,413 | -22.2% |
| Financial fixed assets | 28 | €751 | €751 | = | 0.0% |
| Current assets | 29/58 | €801,247 | €792,062 | -€9,185 | -1.1% |
| Amounts receivable after more than one year | 29 | €39,519 | €40,211 | +€692 | +1.8% |
| Other amounts receivable | 291 | €39,519 | €40,211 | +€692 | +1.8% |
| Stocks and contracts in progress | 3 | €40,405 | €39,190 | -€1,215 | -3.0% |
| Stocks | 30/36 | €40,405 | €39,190 | -€1,215 | -3.0% |
| Amounts receivable within one year | 40/41 | €677,129 | €683,363 | +€6,234 | +0.9% |
| Trade receivables | 40 | €26,477 | €27,371 | +€894 | +3.4% |
| Other amounts receivable | 41 | €650,652 | €655,992 | +€5,340 | +0.8% |
| Cash at bank and in hand | 54/58 | €129 | €1,943 | +€1,814 | +1,406% |
| Deferred charges and accrued income | 490/1 | €44,065 | €27,355 | -€16,710 | -37.9% |
| Total equity and liabilities | 10/49 | €834,462 | €818,390 | -€16,072 | -1.9% |
| Equity | 10/15 | €673,963 | €674,730 | +€767 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €611,990 | €612,757 | +€767 | +0.1% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €605,793 | €606,560 | +€767 | +0.1% |
| Amounts payable | 17/49 | €160,499 | €143,660 | -€16,839 | -10.5% |
| Amounts payable after more than one year | 17 | €22,235 | €26,924 | +€4,689 | +21.1% |
| Financial debts | 170/4 | €22,235 | €26,924 | +€4,689 | +21.1% |
| Amounts payable within one year | 42/48 | €138,072 | €112,221 | -€25,851 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €31,089 | €33,505 | +€2,416 | +7.8% |
| Financial debts | 43 | €3,203 | €4,643 | +€1,440 | +45.0% |
| Credit institutions | 430/8 | €3,203 | €4,643 | +€1,440 | +45.0% |
| Trade debts | 44 | €86,884 | €65,676 | -€21,208 | -24.4% |
| Suppliers | 440/4 | €86,884 | €65,676 | -€21,208 | -24.4% |
| Taxes, remuneration and social security | 45 | €16,896 | €8,397 | -€8,499 | -50.3% |
| Taxes | 450/3 | €14,646 | €4,647 | -€9,999 | -68.3% |
| Remuneration and social security | 454/9 | €2,250 | €3,750 | +€1,500 | +66.7% |
| Accrued charges and deferred income | 492/3 | €192 | €4,515 | +€4,323 | +2,252% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,748 | €8,353 | +€605 | +7.8% |
| Other operating charges | 640/8 | €2,773 | €3,418 | +€645 | +23.3% |
| Gross operating margin | 9900 | €72,232 | €25,188 | -€47,044 | -65.1% |
| Operating profit (loss) | 9901 | €61,711 | €13,417 | -€48,294 | -78.3% |
| Financial income | 75/76B | €682 | €692 | +€10 | +1.5% |
| Recurring financial income | 75 | €682 | €692 | +€10 | +1.5% |
| Financial charges | 65/66B | €3,962 | €6,179 | +€2,217 | +56.0% |
| Recurring financial charges | 65 | €3,962 | €6,179 | +€2,217 | +56.0% |
| Profit (loss) for the period before taxes | 9903 | €58,431 | €7,930 | -€50,501 | -86.4% |
| Income taxes | 67/77 | €20,423 | €7,163 | -€13,260 | -64.9% |
| Profit (loss) for the period | 9904 | €38,008 | €767 | -€37,241 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,008 | €767 | -€37,241 | -98.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.