APOTHEEK BEYNS: 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.
What changed
APOTHEEK BEYNS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€146,069
2024 · €131,729+€14,339
Equity
€378,892
2024 · €378,892
Cash
€31,848
2024 · €18,727+€13,121
Balance sheet total
€1.7m
2024 · €1.7m-€44,369
Largest movements
Assets
- Tangible fixed assets -€68,995
down €68,995 (-6.2%), from €1.1m to €1.0m
of which Land and buildings: -€56,989
- Receivables within one year +€19,765
up €19,765 (+4.7%), from €421,501 to €441,266
of which Other amounts receivable: +€13,829
Equity and liabilities
- Debts after one year -€81,731
down €81,731 (-7.8%), from €1.1m to €968,288
- Other debts +€76,726
up €76,726 (+108%), from €71,141 to €147,867
- Trade debts -€33,988
down €33,988 (-33.0%), from €103,132 to €69,144
Income statement
- Taxes -€8,993
down €8,993 (-41.6%), from €21,636 to €12,642
- Depreciation -€6,915
down €6,915 (-9.1%), from €75,910 to €68,995
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.
Result 2024
€131,729
Gross operating margin
-€829
Staff costs
-€2,206
Depreciation
+€6,915
Other operating charges
-€200
Financial income
-€603
Financial charges
+€2,268
Taxes
+€8,993
Result 2025
€146,069
raises the resultlowers the result
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.
From operations
+€242,531
Investment
€0
Financing
-€229,410
Cash 2024
€18,727
From operations (derived)
+€242,531
Net result for the year
+€146,069
Depreciation
+€68,995
Stocks and contracts
+€7,451
Receivables within one year
-€19,765
Deferred charges and accrued income
+€809
Trade debts
-€33,988
Tax, wage and social debts
-€5,870
Other debts
+€76,726
Accrued charges and deferred income
+€2,103
Financing
-€229,410
Debts after one year
-€81,731
Current portion of long-term debt
-€1,610
Contributions, distributions and other
-€146,069
Cash 2025
€31,848
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,720,008 | €1,675,639 | -€44,369 | -2.6% |
| Fixed assets | 21/28 | €1,112,364 | €1,043,368 | -€68,995 | -6.2% |
| Tangible fixed assets | 22/27 | €1,112,364 | €1,043,368 | -€68,995 | -6.2% |
| Land and buildings | 22 | €1,070,285 | €1,013,296 | -€56,989 | -5.3% |
| Plant, machinery and equipment | 23 | €39,554 | €30,073 | -€9,481 | -24.0% |
| Furniture and vehicles | 24 | €2,525 | €0 | -€2,525 | -100% |
| Current assets | 29/58 | €607,645 | €632,271 | +€24,626 | +4.1% |
| Stocks and contracts in progress | 3 | €160,935 | €153,485 | -€7,451 | -4.6% |
| Stocks | 30/36 | €160,935 | €153,485 | -€7,451 | -4.6% |
| Amounts receivable within one year | 40/41 | €421,501 | €441,266 | +€19,765 | +4.7% |
| Trade receivables | 40 | €143,670 | €149,606 | +€5,936 | +4.1% |
| Other amounts receivable | 41 | €277,832 | €291,660 | +€13,829 | +5.0% |
| Cash at bank and in hand | 54/58 | €18,727 | €31,848 | +€13,121 | +70.1% |
| Deferred charges and accrued income | 490/1 | €6,481 | €5,672 | -€809 | -12.5% |
| Total equity and liabilities | 10/49 | €1,720,008 | €1,675,639 | -€44,369 | -2.6% |
| Equity | 10/15 | €378,892 | €378,892 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €360,292 | €360,292 | = | 0.0% |
| Distributable reserves | 133 | €360,292 | €360,292 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,341,116 | €1,296,747 | -€44,369 | -3.3% |
| Amounts payable after more than one year | 17 | €1,050,019 | €968,288 | -€81,731 | -7.8% |
| Financial debts | 170/4 | €1,050,019 | €968,288 | -€81,731 | -7.8% |
| Amounts payable within one year | 42/48 | €288,945 | €324,204 | +€35,259 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €83,341 | €81,731 | -€1,610 | -1.9% |
| Trade debts | 44 | €103,132 | €69,144 | -€33,988 | -33.0% |
| Suppliers | 440/4 | €103,132 | €69,144 | -€33,988 | -33.0% |
| Taxes, remuneration and social security | 45 | €31,332 | €25,462 | -€5,870 | -18.7% |
| Taxes | 450/3 | €11,528 | €4,026 | -€7,503 | -65.1% |
| Remuneration and social security | 454/9 | €19,803 | €21,436 | +€1,633 | +8.2% |
| Other amounts payable | 47/48 | €71,141 | €147,867 | +€76,726 | +108% |
| Accrued charges and deferred income | 492/3 | €2,152 | €4,255 | +€2,103 | +97.7% |
| Remuneration, social security and pensions | 62 | €106,094 | €108,300 | +€2,206 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,910 | €68,995 | -€6,915 | -9.1% |
| Other operating charges | 640/8 | €3,019 | €3,219 | +€200 | +6.6% |
| Gross operating margin | 9900 | €371,498 | €370,670 | -€829 | -0.2% |
| Operating profit (loss) | 9901 | €186,475 | €190,156 | +€3,681 | +2.0% |
| Financial income | 75/76B | €2,161 | €1,558 | -€603 | -27.9% |
| Recurring financial income | 75 | €2,161 | €1,558 | -€603 | -27.9% |
| Financial charges | 65/66B | €35,270 | €33,002 | -€2,268 | -6.4% |
| Recurring financial charges | 65 | €35,270 | €33,002 | -€2,268 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €153,365 | €158,711 | +€5,346 | +3.5% |
| Income taxes | 67/77 | €21,636 | €12,642 | -€8,993 | -41.6% |
| Profit (loss) for the period | 9904 | €131,729 | €146,069 | +€14,339 | +10.9% |
| Profit (loss) for the period to be appropriated | 9905 | €131,729 | €146,069 | +€14,339 | +10.9% |
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 15 October 2026 via checked.be.