APOTHEEK BEYEN: 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 BEYEN
Largest movements
- Cash +€39,064
up €39,064 (+15.4%), from €253,902 to €292,966
mainly Net result for the year (+€59,538) and Depreciation (+€14,081)
- Receivables within one year +€14,047
up €14,047 (+12.4%), from €113,675 to €127,723
of which Trade receivables: +€13,007
- Stocks and contracts +€12,315
up €12,315 (+11.5%), from €107,423 to €119,737
- Reserves +€50,000
up €50,000 (+19.0%), from €262,618 to €312,618
of which Distributable reserves: +€50,000
- Debts after one year -€15,430
down €15,430 (-29.2%), from €52,874 to €37,444
- Trade debts +€10,654
up €10,654 (+36.3%), from €29,334 to €39,988
- Profit (loss) carried forward +€9,538
up €9,538 (+6.2%), from €155,020 to €164,558
- Staff costs -€34,214
down €34,214 (-73.8%), from €46,372 to €12,158
- Taxes +€12,569
up €12,569 (+83.6%), from €15,027 to €27,596
- Depreciation -€4,297
down €4,297 (-23.4%), from €18,378 to €14,081
- Gross operating margin +€2,722
up €2,722 (+2.5%), from €109,643 to €112,365
- Financial income +€1,954
up €1,954 (+82.8%), from €2,361 to €4,316
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 | €611,783 | €678,116 | +€66,333 | +10.8% |
| Fixed assets | 21/28 | €84,296 | €85,204 | +€908 | +1.1% |
| Tangible fixed assets | 22/27 | €84,296 | €85,204 | +€908 | +1.1% |
| Land and buildings | 22 | €71,388 | €62,629 | -€8,759 | -12.3% |
| Plant, machinery and equipment | 23 | €6,696 | €6,309 | -€387 | -5.8% |
| Furniture and vehicles | 24 | €6,213 | €16,266 | +€10,053 | +162% |
| Current assets | 29/58 | €527,487 | €592,913 | +€65,426 | +12.4% |
| Stocks and contracts in progress | 3 | €107,423 | €119,737 | +€12,315 | +11.5% |
| Stocks | 30/36 | €107,423 | €119,737 | +€12,315 | +11.5% |
| Amounts receivable within one year | 40/41 | €113,675 | €127,723 | +€14,047 | +12.4% |
| Trade receivables | 40 | €70,612 | €83,619 | +€13,007 | +18.4% |
| Other amounts receivable | 41 | €43,063 | €44,104 | +€1,041 | +2.4% |
| Current investments | 50/53 | €52,487 | €52,487 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €253,902 | €292,966 | +€39,064 | +15.4% |
| Total equity and liabilities | 10/49 | €611,783 | €678,116 | +€66,333 | +10.8% |
| Equity | 10/15 | €511,638 | €571,175 | +€59,538 | +11.6% |
| Contributions | 10/11 | €94,000 | €94,000 | = | 0.0% |
| Reserves | 13 | €262,618 | €312,618 | +€50,000 | +19.0% |
| Non-distributable reserves | 130/1 | €18,030 | €18,030 | = | 0.0% |
| Reserves not available under the articles | 1311 | €18,030 | €18,030 | = | 0.0% |
| Distributable reserves | 133 | €244,588 | €294,588 | +€50,000 | +20.4% |
| Profit (loss) carried forward | 14 | €155,020 | €164,558 | +€9,538 | +6.2% |
| Amounts payable | 17/49 | €100,146 | €106,941 | +€6,795 | +6.8% |
| Amounts payable after more than one year | 17 | €52,874 | €37,444 | -€15,430 | -29.2% |
| Financial debts | 170/4 | €52,874 | €37,444 | -€15,430 | -29.2% |
| Amounts payable within one year | 42/48 | €47,272 | €69,497 | +€22,225 | +47.0% |
| Current portion of amounts payable after more than one year | 42 | €2,727 | €5,448 | +€2,721 | +99.8% |
| Trade debts | 44 | €29,334 | €39,988 | +€10,654 | +36.3% |
| Suppliers | 440/4 | €29,334 | €39,988 | +€10,654 | +36.3% |
| Taxes, remuneration and social security | 45 | €10,709 | €13,954 | +€3,245 | +30.3% |
| Taxes | 450/3 | €4,639 | €12,631 | +€7,992 | +172% |
| Remuneration and social security | 454/9 | €6,070 | €1,323 | -€4,747 | -78.2% |
| Other amounts payable | 47/48 | €4,502 | €10,107 | +€5,605 | +125% |
| Remuneration, social security and pensions | 62 | €46,372 | €12,158 | -€34,214 | -73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,378 | €14,081 | -€4,297 | -23.4% |
| Other operating charges | 640/8 | €1,183 | €1,267 | +€85 | +7.2% |
| Gross operating margin | 9900 | €109,643 | €112,365 | +€2,722 | +2.5% |
| Operating profit (loss) | 9901 | €43,711 | €84,859 | +€41,148 | +94.1% |
| Financial income | 75/76B | €2,361 | €4,316 | +€1,954 | +82.8% |
| Recurring financial income | 75 | €2,361 | €4,316 | +€1,954 | +82.8% |
| Financial charges | 65/66B | €1,947 | €2,041 | +€94 | +4.8% |
| Recurring financial charges | 65 | €1,947 | €2,041 | +€94 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €44,126 | €87,134 | +€43,008 | +97.5% |
| Income taxes | 67/77 | €15,027 | €27,596 | +€12,569 | +83.6% |
| Profit (loss) for the period | 9904 | €29,099 | €59,538 | +€30,439 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €29,099 | €59,538 | +€30,439 | +105% |
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 19 October 2026 via checked.be.