APOTHEEK BERGHMANS: what changed
What changed
APOTHEEK BERGHMANS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€75,685
2025 · €100,809-€25,124
Equity
€864,845
2025 · €844,160+€20,685
Cash
€131,347
2025 · €95,398+€35,949
Balance sheet total
€1.2m
2025 · €1.2m-€34,220
Largest movements
Assets
- Current investments -€50,547
down €50,547 (-15.4%), from €328,238 to €277,691
- Cash +€35,949
up €35,949 (+37.7%), from €95,398 to €131,347
mainly Current portion of long-term debt (+€205,409) and Net result for the year (+€75,685)
- Tangible fixed assets -€19,885
down €19,885 (-2.9%), from €694,629 to €674,744
of which Land and buildings: -€20,322
Equity and liabilities
- Debts after one year -€247,888
down €247,888 (-100%), from €247,888 to €0
- Current portion of long-term debt +€205,409
up €205,409 (+484%), from €42,480 to €247,888
- Reserves +€24,780
up €24,780 (+4.3%), from €581,860 to €606,640
of which Distributable reserves: +€24,780
Income statement
- Gross operating margin -€27,996
down €27,996 (-17.2%), from €162,843 to €134,847
- Taxes -€11,820
down €11,820 (-28.5%), from €41,511 to €29,691
- Financial income -€7,390
down €7,390 (-50.7%), from €14,570 to €7,180
Change in the result, 2025 to 2026
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 2025
€100,809
Gross operating margin
-€27,996
Depreciation
+€426
Other operating charges
-€364
Financial income
-€7,390
Financial charges
-€1,620
Taxes
+€11,820
Result 2026
€75,685
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€84,004
Investment
+€49,454
Financing
-€97,509
Cash 2025
€95,398
From operations (derived)
+€84,004
Net result for the year
+€75,685
Depreciation
+€20,978
Stocks and contracts
-€12,236
Receivables within one year
+€10,367
Deferred charges and accrued income
+€1,605
Trade debts
-€5,262
Tax, wage and social debts
-€8,489
Other debts
-€1,000
Accrued charges and deferred income
+€2,355
Investment (derived)
+€49,454
Investment in fixed assets (net)
-€1,093
Current investments
+€50,547
Financing
-€97,509
Debts after one year
-€247,888
Current portion of long-term debt
+€205,409
Short-term financial debts
-€29
Contributions, distributions and other
-€55,000
Cash 2026
€131,347
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,238,981 | €1,204,762 | -€34,220 | -2.8% |
| Fixed assets | 21/28 | €694,646 | €674,761 | -€19,885 | -2.9% |
| Tangible fixed assets | 22/27 | €694,629 | €674,744 | -€19,885 | -2.9% |
| Land and buildings | 22 | €690,850 | €670,528 | -€20,322 | -2.9% |
| Plant, machinery and equipment | 23 | €3,779 | €3,316 | -€462 | -12.2% |
| Furniture and vehicles | 24 | €0 | €899 | +€899 | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €17 | €17 | = | 0.0% |
| Current assets | 29/58 | €544,336 | €530,001 | -€14,335 | -2.6% |
| Stocks and contracts in progress | 3 | €81,470 | €93,705 | +€12,236 | +15.0% |
| Stocks | 30/36 | €81,470 | €93,705 | +€12,236 | +15.0% |
| Amounts receivable within one year | 40/41 | €35,604 | €25,237 | -€10,367 | -29.1% |
| Trade receivables | 40 | €35,604 | €25,237 | -€10,367 | -29.1% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €328,238 | €277,691 | -€50,547 | -15.4% |
| Cash at bank and in hand | 54/58 | €95,398 | €131,347 | +€35,949 | +37.7% |
| Deferred charges and accrued income | 490/1 | €3,626 | €2,021 | -€1,605 | -44.3% |
| Total equity and liabilities | 10/49 | €1,238,981 | €1,204,762 | -€34,220 | -2.8% |
| Equity | 10/15 | €844,160 | €864,845 | +€20,685 | +2.5% |
| Contributions | 10/11 | €258,200 | €258,200 | = | 0.0% |
| Reserves | 13 | €581,860 | €606,640 | +€24,780 | +4.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €581,860 | €606,640 | +€24,780 | +4.3% |
| Profit (loss) carried forward | 14 | €4,100 | €5 | -€4,095 | -99.9% |
| Amounts payable | 17/49 | €394,822 | €339,917 | -€54,905 | -13.9% |
| Amounts payable after more than one year | 17 | €247,888 | €0 | -€247,888 | -100% |
| Financial debts | 170/4 | €247,888 | €0 | -€247,888 | -100% |
| Amounts payable within one year | 42/48 | €144,669 | €335,297 | +€190,628 | +132% |
| Current portion of amounts payable after more than one year | 42 | €42,480 | €247,888 | +€205,409 | +484% |
| Financial debts | 43 | €7,606 | €7,577 | -€29 | -0.4% |
| Credit institutions | 430/8 | €7,606 | €7,577 | -€29 | -0.4% |
| Trade debts | 44 | €29,774 | €24,512 | -€5,262 | -17.7% |
| Suppliers | 440/4 | €29,774 | €24,512 | -€5,262 | -17.7% |
| Taxes, remuneration and social security | 45 | €19,743 | €11,254 | -€8,489 | -43.0% |
| Taxes | 450/3 | €19,743 | €11,254 | -€8,489 | -43.0% |
| Other amounts payable | 47/48 | €45,065 | €44,066 | -€1,000 | -2.2% |
| Accrued charges and deferred income | 492/3 | €2,264 | €4,620 | +€2,355 | +104% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,404 | €20,978 | -€426 | -2.0% |
| Other operating charges | 640/8 | €3,379 | €3,743 | +€364 | +10.8% |
| Gross operating margin | 9900 | €162,843 | €134,847 | -€27,996 | -17.2% |
| Operating profit (loss) | 9901 | €138,061 | €110,127 | -€27,934 | -20.2% |
| Financial income | 75/76B | €14,570 | €7,180 | -€7,390 | -50.7% |
| Recurring financial income | 75 | €14,570 | €7,180 | -€7,390 | -50.7% |
| Financial charges | 65/66B | €10,310 | €11,931 | +€1,620 | +15.7% |
| Recurring financial charges | 65 | €10,310 | €11,931 | +€1,620 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €142,320 | €105,376 | -€36,944 | -26.0% |
| Income taxes | 67/77 | €41,511 | €29,691 | -€11,820 | -28.5% |
| Profit (loss) for the period | 9904 | €100,809 | €75,685 | -€25,124 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,809 | €75,685 | -€25,124 | -24.9% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.