APOTHEEK BERDEN: 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 BERDEN
Largest movements
- Current investments +€200,000
up €200,000 (+66.7%), from €300,000 to €500,000
- Cash -€85,694
down €85,694 (-27.9%), from €307,176 to €221,482
mainly Current investments (-€200,000) and Contributions, distributions and other (-€42,152)
- Stocks and contracts -€36,660
down €36,660 (-19.1%), from €191,916 to €155,256
- Tangible fixed assets -€26,365
down €26,365 (-22.7%), from €116,290 to €89,925
of which Furniture and vehicles: -€25,119
- Reserves +€70,294
up €70,294 (+13.3%), from €528,290 to €598,584
- Debts after one year -€19,823
down €19,823 (-29.7%), from €66,806 to €46,983
- Other debts +€12,770
up €12,770 (+4.6%), from €280,524 to €293,294
- Gross operating margin -€35,072
down €35,072 (-8.8%), from €400,675 to €365,604
- Staff costs +€23,483
up €23,483 (+18.8%), from €125,052 to €148,536
- Taxes -€22,078
down €22,078 (-31.3%), from €70,524 to €48,446
- Financial income -€6,738
down €6,738 (-56.8%), from €11,861 to €5,122
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 | €1,043,637 | €1,096,265 | +€52,628 | +5.0% |
| Fixed assets | 21/28 | €116,290 | €96,525 | -€19,765 | -17.0% |
| Tangible fixed assets | 22/27 | €116,290 | €89,925 | -€26,365 | -22.7% |
| Land and buildings | 22 | €2,319 | €534 | -€1,785 | -77.0% |
| Plant, machinery and equipment | 23 | €3,824 | €4,364 | +€539 | +14.1% |
| Furniture and vehicles | 24 | €110,147 | €85,027 | -€25,119 | -22.8% |
| Financial fixed assets | 28 | - | €6,600 | +€6,600 | |
| Current assets | 29/58 | €927,347 | €999,740 | +€72,393 | +7.8% |
| Stocks and contracts in progress | 3 | €191,916 | €155,256 | -€36,660 | -19.1% |
| Stocks | 30/36 | €191,916 | €155,256 | -€36,660 | -19.1% |
| Amounts receivable within one year | 40/41 | €99,974 | €104,187 | +€4,213 | +4.2% |
| Trade receivables | 40 | €99,863 | €104,187 | +€4,325 | +4.3% |
| Other amounts receivable | 41 | €111 | €0 | -€111 | -100% |
| Current investments | 50/53 | €300,000 | €500,000 | +€200,000 | +66.7% |
| Cash at bank and in hand | 54/58 | €307,176 | €221,482 | -€85,694 | -27.9% |
| Deferred charges and accrued income | 490/1 | €28,281 | €18,815 | -€9,466 | -33.5% |
| Total equity and liabilities | 10/49 | €1,043,637 | €1,096,265 | +€52,628 | +5.0% |
| Equity | 10/15 | €540,690 | €610,984 | +€70,294 | +13.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €528,290 | €598,584 | +€70,294 | +13.3% |
| Distributable reserves | 133 | €528,290 | €598,584 | +€70,294 | +13.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €502,948 | €485,281 | -€17,667 | -3.5% |
| Amounts payable after more than one year | 17 | €66,806 | €46,983 | -€19,823 | -29.7% |
| Financial debts | 170/4 | €66,806 | €46,983 | -€19,823 | -29.7% |
| Amounts payable within one year | 42/48 | €431,336 | €435,402 | +€4,066 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €19,201 | €19,823 | +€623 | +3.2% |
| Trade debts | 44 | €81,043 | €77,651 | -€3,392 | -4.2% |
| Suppliers | 440/4 | €81,043 | €77,651 | -€3,392 | -4.2% |
| Taxes, remuneration and social security | 45 | €50,568 | €44,633 | -€5,934 | -11.7% |
| Taxes | 450/3 | €29,138 | €19,714 | -€9,424 | -32.3% |
| Remuneration and social security | 454/9 | €21,429 | €24,919 | +€3,490 | +16.3% |
| Other amounts payable | 47/48 | €280,524 | €293,294 | +€12,770 | +4.6% |
| Accrued charges and deferred income | 492/3 | €4,805 | €2,896 | -€1,909 | -39.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €125,052 | €148,536 | +€23,483 | +18.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,424 | €29,946 | +€3,523 | +13.3% |
| Other operating charges | 640/8 | €1,215 | €4,986 | +€3,771 | +310% |
| Gross operating margin | 9900 | €400,675 | €365,604 | -€35,072 | -8.8% |
| Operating profit (loss) | 9901 | €247,984 | €182,136 | -€65,848 | -26.6% |
| Financial income | 75/76B | €11,861 | €5,122 | -€6,738 | -56.8% |
| Recurring financial income | 75 | €11,861 | €5,122 | -€6,738 | -56.8% |
| Financial charges | 65/66B | €29,091 | €26,366 | -€2,725 | -9.4% |
| Recurring financial charges | 65 | €29,091 | €26,366 | -€2,725 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €230,754 | €160,892 | -€69,861 | -30.3% |
| Income taxes | 67/77 | €70,524 | €48,446 | -€22,078 | -31.3% |
| Profit (loss) for the period | 9904 | €160,230 | €112,447 | -€47,783 | -29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €160,230 | €112,447 | -€47,783 | -29.8% |
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 29 October 2026 via checked.be.