APOTHEEK BIJNENS CENTRUM: 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 CENTRUM
Largest movements
- Tangible fixed assets -€49,661
down €49,661 (-14.5%), from €343,477 to €293,817
of which Plant, machinery and equipment: -€47,508
- Cash -€36,911
down €36,911 (-37.0%), from €99,671 to €62,759
mainly Debts after one year (-€51,260) and Receivables within one year (-€23,762)
- Receivables within one year +€23,762
up €23,762 (+13.4%), from €177,766 to €201,528
of which Other amounts receivable: +€15,011
- Debts after one year -€51,260
down €51,260 (-28.4%), from €180,635 to €129,375
- Short-term financial debts -€15,465
down €15,465 (-11.9%), from €130,465 to €115,000
- Other debts -€10,687
down €10,687 (-6.5%), from €163,964 to €153,276
- Gross operating margin -€32,590
down €32,590 (-11.2%), from €291,800 to €259,210
- Staff costs +€15,078
up €15,078 (+9.7%), from €155,373 to €170,450
- Financial charges -€4,506
down €4,506 (-16.1%), from €27,949 to €23,443
- Taxes -€3,224
down €3,224 (-53.9%), from €5,977 to €2,753
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 | €829,043 | €759,851 | -€69,192 | -8.3% |
| Fixed assets | 21/28 | €365,977 | €316,317 | -€49,661 | -13.6% |
| Tangible fixed assets | 22/27 | €343,477 | €293,817 | -€49,661 | -14.5% |
| Land and buildings | 22 | €122 | €52 | -€70 | -57.2% |
| Plant, machinery and equipment | 23 | €321,157 | €273,649 | -€47,508 | -14.8% |
| Furniture and vehicles | 24 | €22,198 | €20,115 | -€2,083 | -9.4% |
| Financial fixed assets | 28 | €22,500 | €22,500 | = | 0.0% |
| Current assets | 29/58 | €463,066 | €443,535 | -€19,532 | -4.2% |
| Stocks and contracts in progress | 3 | €184,349 | €176,681 | -€7,668 | -4.2% |
| Stocks | 30/36 | €184,349 | €176,681 | -€7,668 | -4.2% |
| Amounts receivable within one year | 40/41 | €177,766 | €201,528 | +€23,762 | +13.4% |
| Trade receivables | 40 | €176,989 | €185,739 | +€8,751 | +4.9% |
| Other amounts receivable | 41 | €778 | €15,789 | +€15,011 | +1,930% |
| Cash at bank and in hand | 54/58 | €99,671 | €62,759 | -€36,911 | -37.0% |
| Deferred charges and accrued income | 490/1 | €1,280 | €2,567 | +€1,287 | +101% |
| Total equity and liabilities | 10/49 | €829,043 | €759,851 | -€69,192 | -8.3% |
| Equity | 10/15 | €217,428 | €221,067 | +€3,639 | +1.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,828 | €202,467 | +€3,639 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €196,968 | €200,607 | +€3,639 | +1.8% |
| Amounts payable | 17/49 | €611,615 | €538,784 | -€72,831 | -11.9% |
| Amounts payable after more than one year | 17 | €180,635 | €129,375 | -€51,260 | -28.4% |
| Financial debts | 170/4 | €180,635 | €129,375 | -€51,260 | -28.4% |
| Amounts payable within one year | 42/48 | €430,980 | €409,409 | -€21,571 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €49,620 | €51,260 | +€1,640 | +3.3% |
| Financial debts | 43 | €130,465 | €115,000 | -€15,465 | -11.9% |
| Credit institutions | 430/8 | €130,465 | €115,000 | -€15,465 | -11.9% |
| Trade debts | 44 | €56,443 | €60,149 | +€3,706 | +6.6% |
| Suppliers | 440/4 | €56,443 | €60,149 | +€3,706 | +6.6% |
| Taxes, remuneration and social security | 45 | €30,488 | €29,724 | -€764 | -2.5% |
| Taxes | 450/3 | €9,853 | €3,271 | -€6,582 | -66.8% |
| Remuneration and social security | 454/9 | €20,636 | €26,453 | +€5,818 | +28.2% |
| Other amounts payable | 47/48 | €163,964 | €153,276 | -€10,687 | -6.5% |
| Remuneration, social security and pensions | 62 | €155,373 | €170,450 | +€15,078 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,462 | €57,251 | +€789 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €403 | €0 | -€403 | -100% |
| Other operating charges | 640/8 | €3,757 | €3,602 | -€155 | -4.1% |
| Gross operating margin | 9900 | €291,800 | €259,210 | -€32,590 | -11.2% |
| Operating profit (loss) | 9901 | €75,805 | €27,906 | -€47,899 | -63.2% |
| Financial income | 75/76B | €2,509 | €1,928 | -€582 | -23.2% |
| Recurring financial income | 75 | €2,509 | €1,928 | -€582 | -23.2% |
| Financial charges | 65/66B | €27,949 | €23,443 | -€4,506 | -16.1% |
| Recurring financial charges | 65 | €27,949 | €23,443 | -€4,506 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €50,366 | €6,391 | -€43,974 | -87.3% |
| Income taxes | 67/77 | €5,977 | €2,753 | -€3,224 | -53.9% |
| Profit (loss) for the period | 9904 | €44,389 | €3,639 | -€40,750 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,389 | €3,639 | -€40,750 | -91.8% |
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 17 October 2026 via checked.be.