Apotheek Bellen L.: what changed
What changed
Apotheek Bellen L.
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€96,162
2024 · €47,657+€48,505
Equity
€811,679
2024 · €798,266+€13,412
Cash
€356,524
2024 · €213,514+€143,010
Balance sheet total
€1.0m
2024 · €1.1m-€36,943
Largest movements
Assets
- Cash +€143,010
up €143,010 (+67.0%), from €213,514 to €356,524
mainly Net result for the year (+€96,162) and Current investments (+€95,874)
- Current investments -€95,874
down €95,874 (-99.9%), from €95,961 to €87
- Tangible fixed assets -€65,640
down €65,640 (-20.6%), from €319,108 to €253,468
of which Other tangible fixed assets: -€41,441
- Stocks and contracts -€35,605
down €35,605 (-15.8%), from €225,974 to €190,369
- Receivables within one year +€16,131
up €16,131 (+8.0%), from €200,951 to €217,083
of which Trade receivables: +€22,239
Equity and liabilities
- Other debts -€54,914
down €54,914 (-97.7%), from €56,225 to €1,311
- Short-term financial debts +€23,558
new in 2025: €23,558
- Debts after one year -€19,493
down €19,493 (-61.3%), from €31,816 to €12,323
- Reserves +€13,412
up €13,412 (+2.8%), from €478,977 to €492,389
- Accrued charges and deferred income -€13,245
down €13,245 (-98.1%), from €13,499 to €254
Income statement
- Gross operating margin +€65,652
up €65,652 (+15.5%), from €423,669 to €489,322
- Taxes +€22,430
up €22,430 (+104%), from €21,629 to €44,059
- Financial income +€13,867
up €13,867 (+3,027%), from €458 to €14,325
- Staff costs +€6,780
up €6,780 (+2.7%), from €255,688 to €262,468
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
€47,657
Gross operating margin
+€65,652
Staff costs
-€6,780
Depreciation
-€1,919
Other operating charges
-€74
Financial income
+€13,867
Financial charges
+€190
Taxes
-€22,430
Result 2025
€96,162
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
+€150,077
Investment
+€71,189
Financing
-€78,257
Cash 2024
€213,514
From operations (derived)
+€150,077
Net result for the year
+€96,162
Depreciation
+€90,325
Stocks and contracts
+€35,605
Receivables within one year
-€16,131
Deferred charges and accrued income
-€1,035
Trade debts
+€10,912
Tax, wage and social debts
+€2,398
Other debts
-€54,914
Accrued charges and deferred income
-€13,245
Investment (derived)
+€71,189
Investment in fixed assets (net)
-€24,685
Current investments
+€95,874
Financing
-€78,257
Debts after one year
-€19,493
Current portion of long-term debt
+€429
Short-term financial debts
+€23,558
Contributions, distributions and other
-€82,750
Cash 2025
€356,524
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,078,622 | €1,041,679 | -€36,943 | -3.4% |
| Fixed assets | 21/28 | €330,508 | €264,868 | -€65,640 | -19.9% |
| Tangible fixed assets | 22/27 | €319,108 | €253,468 | -€65,640 | -20.6% |
| Land and buildings | 22 | €7,060 | €5,925 | -€1,136 | -16.1% |
| Plant, machinery and equipment | 23 | €17,561 | €27,311 | +€9,750 | +55.5% |
| Furniture and vehicles | 24 | €88,502 | €64,424 | -€24,078 | -27.2% |
| Leasing and similar rights | 25 | €34,944 | €26,208 | -€8,736 | -25.0% |
| Other tangible fixed assets | 26 | €171,040 | €129,600 | -€41,441 | -24.2% |
| Financial fixed assets | 28 | €11,400 | €11,400 | = | 0.0% |
| Current assets | 29/58 | €748,114 | €776,811 | +€28,697 | +3.8% |
| Stocks and contracts in progress | 3 | €225,974 | €190,369 | -€35,605 | -15.8% |
| Stocks | 30/36 | €225,974 | €190,369 | -€35,605 | -15.8% |
| Amounts receivable within one year | 40/41 | €200,951 | €217,083 | +€16,131 | +8.0% |
| Trade receivables | 40 | €168,644 | €190,883 | +€22,239 | +13.2% |
| Other amounts receivable | 41 | €32,308 | €26,200 | -€6,108 | -18.9% |
| Current investments | 50/53 | €95,961 | €87 | -€95,874 | -99.9% |
| Cash at bank and in hand | 54/58 | €213,514 | €356,524 | +€143,010 | +67.0% |
| Deferred charges and accrued income | 490/1 | €11,713 | €12,748 | +€1,035 | +8.8% |
| Total equity and liabilities | 10/49 | €1,078,622 | €1,041,679 | -€36,943 | -3.4% |
| Equity | 10/15 | €798,266 | €811,679 | +€13,412 | +1.7% |
| Contributions | 10/11 | €288,592 | €288,592 | = | 0.0% |
| Reserves | 13 | €478,977 | €492,389 | +€13,412 | +2.8% |
| Distributable reserves | 133 | €478,977 | €492,389 | +€13,412 | +2.8% |
| Profit (loss) carried forward | 14 | €30,697 | €30,697 | = | 0.0% |
| Amounts payable | 17/49 | €280,356 | €230,000 | -€50,356 | -18.0% |
| Amounts payable after more than one year | 17 | €31,816 | €12,323 | -€19,493 | -61.3% |
| Financial debts | 170/4 | €31,816 | €12,323 | -€19,493 | -61.3% |
| Amounts payable within one year | 42/48 | €235,040 | €217,423 | -€17,618 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €19,064 | €19,493 | +€429 | +2.2% |
| Financial debts | 43 | - | €23,558 | +€23,558 | |
| Credit institutions | 430/8 | - | €23,558 | +€23,558 | |
| Trade debts | 44 | €125,237 | €136,149 | +€10,912 | +8.7% |
| Suppliers | 440/4 | €125,237 | €136,149 | +€10,912 | +8.7% |
| Taxes, remuneration and social security | 45 | €34,514 | €36,912 | +€2,398 | +6.9% |
| Taxes | 450/3 | €8,457 | €7,182 | -€1,275 | -15.1% |
| Remuneration and social security | 454/9 | €26,057 | €29,729 | +€3,673 | +14.1% |
| Other amounts payable | 47/48 | €56,225 | €1,311 | -€54,914 | -97.7% |
| Accrued charges and deferred income | 492/3 | €13,499 | €254 | -€13,245 | -98.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €255,688 | €262,468 | +€6,780 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,406 | €90,325 | +€1,919 | +2.2% |
| Other operating charges | 640/8 | €5,651 | €5,726 | +€74 | +1.3% |
| Gross operating margin | 9900 | €423,669 | €489,322 | +€65,652 | +15.5% |
| Operating profit (loss) | 9901 | €73,924 | €130,802 | +€56,879 | +76.9% |
| Financial income | 75/76B | €458 | €14,325 | +€13,867 | +3,027% |
| Recurring financial income | 75 | €458 | €14,325 | +€13,867 | +3,027% |
| Financial charges | 65/66B | €5,096 | €4,906 | -€190 | -3.7% |
| Recurring financial charges | 65 | €5,096 | €4,906 | -€190 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €69,286 | €140,221 | +€70,935 | +102% |
| Income taxes | 67/77 | €21,629 | €44,059 | +€22,430 | +104% |
| Profit (loss) for the period | 9904 | €47,657 | €96,162 | +€48,505 | +102% |
| Profit (loss) for the period to be appropriated | 9905 | €47,657 | €96,162 | +€48,505 | +102% |
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 4 November 2026 via checked.be.