Apotheek Bijnens: 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 Bijnens
Largest movements
- Current investments +€50,000
up €50,000 (+39.9%), from €125,227 to €175,227
- Cash +€28,163
up €28,163 (+20.3%), from €138,516 to €166,679
mainly Net result for the year (+€85,230) and Trade debts (+€38,445)
- Stocks and contracts +€11,394
up €11,394 (+6.2%), from €184,852 to €196,246
- Profit (loss) carried forward +€85,230
up €85,230 (+17.1%), from -€498,015 to -€412,785
- Trade debts +€38,445
up €38,445 (+84.2%), from €45,655 to €84,100
- Accrued charges and deferred income -€30,258
down €30,258 (-65.4%), from €46,232 to €15,974
- Gross operating margin +€65,814
up €65,814 (+137%), from €48,172 to €113,987
- Financial charges -€27,357
down €27,357 (-86.5%), from €31,608 to €4,251
- Staff costs -€10,872
down €10,872 (-29.8%), from €36,462 to €25,589
- Financial income +€4,354
up €4,354 (+704%), from €618 to €4,972
- Other operating charges -€1,512
down €1,512 (-41.4%), from €3,655 to €2,143
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 | €739,541 | €830,071 | +€90,530 | +12.2% |
| Fixed assets | 21/28 | €172,488 | €170,743 | -€1,745 | -1.0% |
| Tangible fixed assets | 22/27 | €172,488 | €170,743 | -€1,745 | -1.0% |
| Land and buildings | 22 | €169,055 | €169,055 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,293 | €378 | -€915 | -70.7% |
| Furniture and vehicles | 24 | €2,140 | €1,310 | -€830 | -38.8% |
| Current assets | 29/58 | €567,052 | €659,327 | +€92,275 | +16.3% |
| Stocks and contracts in progress | 3 | €184,852 | €196,246 | +€11,394 | +6.2% |
| Stocks | 30/36 | €184,852 | €196,246 | +€11,394 | +6.2% |
| Amounts receivable within one year | 40/41 | €105,142 | €109,701 | +€4,559 | +4.3% |
| Trade receivables | 40 | €84,353 | €104,412 | +€20,059 | +23.8% |
| Other amounts receivable | 41 | €20,789 | €5,289 | -€15,500 | -74.6% |
| Current investments | 50/53 | €125,227 | €175,227 | +€50,000 | +39.9% |
| Cash at bank and in hand | 54/58 | €138,516 | €166,679 | +€28,163 | +20.3% |
| Deferred charges and accrued income | 490/1 | €13,316 | €11,475 | -€1,841 | -13.8% |
| Total equity and liabilities | 10/49 | €739,541 | €830,071 | +€90,530 | +12.2% |
| Equity | 10/15 | €116,501 | €201,732 | +€85,230 | +73.2% |
| Contributions | 10/11 | €168,568 | €168,568 | = | 0.0% |
| Capital | 10 | €168,568 | €168,568 | = | 0.0% |
| Issued capital | 100 | €168,568 | €168,568 | = | 0.0% |
| Reserves | 13 | €445,949 | €445,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,857 | €16,857 | = | 0.0% |
| Legal reserve | 130 | €16,857 | €16,857 | = | 0.0% |
| Distributable reserves | 133 | €429,092 | €429,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€498,015 | -€412,785 | +€85,230 | +17.1% |
| Amounts payable | 17/49 | €623,039 | €628,339 | +€5,300 | +0.9% |
| Amounts payable after more than one year | 17 | €525,000 | €525,000 | = | 0.0% |
| Financial debts | 170/4 | €525,000 | €525,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €51,807 | €87,364 | +€35,557 | +68.6% |
| Trade debts | 44 | €45,655 | €84,100 | +€38,445 | +84.2% |
| Suppliers | 440/4 | €45,655 | €84,100 | +€38,445 | +84.2% |
| Taxes, remuneration and social security | 45 | €4,902 | €3,265 | -€1,638 | -33.4% |
| Remuneration and social security | 454/9 | €4,902 | €3,265 | -€1,638 | -33.4% |
| Other amounts payable | 47/48 | €1,250 | €0 | -€1,250 | -100% |
| Accrued charges and deferred income | 492/3 | €46,232 | €15,974 | -€30,258 | -65.4% |
| Remuneration, social security and pensions | 62 | €36,462 | €25,589 | -€10,872 | -29.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,005 | €1,745 | -€261 | -13.0% |
| Other operating charges | 640/8 | €3,655 | €2,143 | -€1,512 | -41.4% |
| Non-recurring operating charges | 66A | €453,133 | €0 | -€453,133 | -100% |
| Gross operating margin | 9900 | €48,172 | €113,987 | +€65,814 | +137% |
| Operating profit (loss) | 9901 | -€447,083 | €84,509 | +€531,592 | |
| Financial income | 75/76B | €618 | €4,972 | +€4,354 | +704% |
| Recurring financial income | 75 | €618 | €4,972 | +€4,354 | +704% |
| Financial charges | 65/66B | €31,608 | €4,251 | -€27,357 | -86.5% |
| Recurring financial charges | 65 | €31,608 | €4,251 | -€27,357 | -86.5% |
| Profit (loss) for the period before taxes | 9903 | -€478,073 | €85,230 | +€563,303 | |
| Profit (loss) for the period | 9904 | -€478,073 | €85,230 | +€563,303 | |
| Profit (loss) for the period to be appropriated | 9905 | -€478,073 | €85,230 | +€563,303 |
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.