APOTHEEK BEIGEM: 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 BEIGEM
Largest movements
- Cash -€90,388
down €90,388 (-37.2%), from €243,111 to €152,723
mainly Contributions, distributions and other (-€133,000) and Other debts (-€64,563)
- Tangible fixed assets -€66,484
down €66,484 (-7.0%), from €947,486 to €881,001
of which Land and buildings: -€62,109
- Current investments +€60,457
up €60,457 (+23.2%), from €260,043 to €320,501
- Receivables within one year +€33,592
up €33,592 (+59.0%), from €56,914 to €90,506
of which Trade receivables: +€33,485
- Stocks and contracts -€27,904
down €27,904 (-21.9%), from €127,325 to €99,421
- Other debts -€64,563
down €64,563 (-7.0%), from €924,733 to €860,170
- Debts after one year -€42,117
down €42,117 (-9.8%), from €430,626 to €388,509
- Trade debts +€24,043
up €24,043 (+59.5%), from €40,435 to €64,478
- Gross operating margin -€42,221
down €42,221 (-10.5%), from €401,760 to €359,539
- Financial income +€4,710
up €4,710 (+122%), from €3,868 to €8,579
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 | €1,648,355 | €1,567,231 | -€81,124 | -4.9% |
| Fixed assets | 21/28 | €948,791 | €881,848 | -€66,943 | -7.1% |
| Intangible fixed assets | 21 | €1,305 | €847 | -€458 | -35.1% |
| Tangible fixed assets | 22/27 | €947,486 | €881,001 | -€66,484 | -7.0% |
| Land and buildings | 22 | €912,708 | €850,599 | -€62,109 | -6.8% |
| Plant, machinery and equipment | 23 | €22,696 | €22,417 | -€280 | -1.2% |
| Furniture and vehicles | 24 | €12,081 | €7,986 | -€4,096 | -33.9% |
| Current assets | 29/58 | €699,564 | €685,383 | -€14,181 | -2.0% |
| Stocks and contracts in progress | 3 | €127,325 | €99,421 | -€27,904 | -21.9% |
| Stocks | 30/36 | €127,325 | €99,421 | -€27,904 | -21.9% |
| Amounts receivable within one year | 40/41 | €56,914 | €90,506 | +€33,592 | +59.0% |
| Trade receivables | 40 | €56,789 | €90,274 | +€33,485 | +59.0% |
| Other amounts receivable | 41 | €125 | €232 | +€107 | +85.1% |
| Current investments | 50/53 | €260,043 | €320,501 | +€60,457 | +23.2% |
| Cash at bank and in hand | 54/58 | €243,111 | €152,723 | -€90,388 | -37.2% |
| Deferred charges and accrued income | 490/1 | €12,171 | €22,232 | +€10,062 | +82.7% |
| Total equity and liabilities | 10/49 | €1,648,355 | €1,567,231 | -€81,124 | -4.9% |
| Equity | 10/15 | €182,543 | €182,793 | +€250 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €176,343 | €176,593 | +€250 | +0.1% |
| Distributable reserves | 133 | €176,343 | €176,593 | +€250 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,465,812 | €1,384,438 | -€81,374 | -5.6% |
| Amounts payable after more than one year | 17 | €430,626 | €388,509 | -€42,117 | -9.8% |
| Financial debts | 170/4 | €430,626 | €388,509 | -€42,117 | -9.8% |
| Amounts payable within one year | 42/48 | €1,032,240 | €992,880 | -€39,360 | -3.8% |
| Current portion of amounts payable after more than one year | 42 | €41,343 | €42,117 | +€774 | +1.9% |
| Trade debts | 44 | €40,435 | €64,478 | +€24,043 | +59.5% |
| Suppliers | 440/4 | €40,435 | €64,478 | +€24,043 | +59.5% |
| Taxes, remuneration and social security | 45 | €25,729 | €26,115 | +€386 | +1.5% |
| Taxes | 450/3 | €4,448 | €4,986 | +€538 | +12.1% |
| Remuneration and social security | 454/9 | €21,281 | €21,129 | -€152 | -0.7% |
| Other amounts payable | 47/48 | €924,733 | €860,170 | -€64,563 | -7.0% |
| Accrued charges and deferred income | 492/3 | €2,946 | €3,049 | +€103 | +3.5% |
| Remuneration, social security and pensions | 62 | €113,727 | €114,374 | +€647 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,181 | €71,083 | +€902 | +1.3% |
| Other operating charges | 640/8 | €2,260 | €2,576 | +€316 | +14.0% |
| Gross operating margin | 9900 | €401,760 | €359,539 | -€42,221 | -10.5% |
| Operating profit (loss) | 9901 | €215,592 | €171,506 | -€44,086 | -20.4% |
| Financial income | 75/76B | €3,868 | €8,579 | +€4,710 | +122% |
| Recurring financial income | 75 | €3,868 | €8,579 | +€4,710 | +122% |
| Financial charges | 65/66B | €12,275 | €11,949 | -€326 | -2.7% |
| Recurring financial charges | 65 | €12,275 | €11,949 | -€326 | -2.7% |
| Profit (loss) for the period before taxes | 9903 | €207,186 | €168,136 | -€39,050 | -18.8% |
| Income taxes | 67/77 | €34,899 | €34,885 | -€14 | 0.0% |
| Profit (loss) for the period | 9904 | €172,286 | €133,250 | -€39,036 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €172,286 | €133,250 | -€39,036 | -22.7% |
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 31 October 2026 via checked.be.