APOTHEEK BOECKMANS: 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 BOECKMANS
Largest movements
- Cash +€201,924
up €201,924 (+169%), from €119,423 to €321,347
mainly Other debts (+€204,150) and Net result for the year (+€64,187)
- Stocks and contracts +€36,510
up €36,510 (+20.4%), from €178,767 to €215,277
- Receivables within one year -€30,913
down €30,913 (-15.9%), from €193,828 to €162,914
of which Trade receivables: -€19,892
- Tangible fixed assets -€26,097
down €26,097 (-11.1%), from €236,022 to €209,926
of which Plant, machinery and equipment: -€24,400
- Other debts +€204,150
up €204,150 (+262%), from €78,000 to €282,150
- Trade debts -€50,800
down €50,800 (-29.6%), from €171,469 to €120,669
- Debts after one year +€29,841
up €29,841 (+17.6%), from €169,862 to €199,703
- Short-term financial debts -€11,155
down €11,155 (-100%), from €11,155 to €0
- Gross operating margin +€47,449
up €47,449 (+18.2%), from €260,761 to €308,209
- Staff costs +€34,639
up €34,639 (+22.7%), from €152,766 to €187,405
- Depreciation +€17,957
up €17,957 (+171%), from €10,485 to €28,443
- Financial charges +€6,304
up €6,304 (+88.7%), from €7,111 to €13,415
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 | €756,607 | €933,814 | +€177,206 | +23.4% |
| Fixed assets | 21/28 | €236,022 | €209,926 | -€26,097 | -11.1% |
| Tangible fixed assets | 22/27 | €236,022 | €209,926 | -€26,097 | -11.1% |
| Plant, machinery and equipment | 23 | €223,344 | €198,944 | -€24,400 | -10.9% |
| Furniture and vehicles | 24 | €12,678 | €10,982 | -€1,696 | -13.4% |
| Current assets | 29/58 | €520,585 | €723,888 | +€203,303 | +39.1% |
| Stocks and contracts in progress | 3 | €178,767 | €215,277 | +€36,510 | +20.4% |
| Stocks | 30/36 | €178,767 | €215,277 | +€36,510 | +20.4% |
| Amounts receivable within one year | 40/41 | €193,828 | €162,914 | -€30,913 | -15.9% |
| Trade receivables | 40 | €177,763 | €157,871 | -€19,892 | -11.2% |
| Other amounts receivable | 41 | €16,065 | €5,043 | -€11,022 | -68.6% |
| Cash at bank and in hand | 54/58 | €119,423 | €321,347 | +€201,924 | +169% |
| Deferred charges and accrued income | 490/1 | €28,566 | €24,349 | -€4,217 | -14.8% |
| Total equity and liabilities | 10/49 | €756,607 | €933,814 | +€177,206 | +23.4% |
| Equity | 10/15 | €276,580 | €276,767 | +€187 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €264,180 | €264,367 | +€187 | +0.1% |
| Distributable reserves | 133 | €264,180 | €264,367 | +€187 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €480,027 | €657,047 | +€177,019 | +36.9% |
| Amounts payable after more than one year | 17 | €169,862 | €199,703 | +€29,841 | +17.6% |
| Financial debts | 170/4 | €169,862 | €199,703 | +€29,841 | +17.6% |
| Amounts payable within one year | 42/48 | €307,366 | €454,487 | +€147,121 | +47.9% |
| Current portion of amounts payable after more than one year | 42 | €14,445 | €15,029 | +€584 | +4.0% |
| Financial debts | 43 | €11,155 | €0 | -€11,155 | -100% |
| Credit institutions | 430/8 | €11,155 | €0 | -€11,155 | -100% |
| Trade debts | 44 | €171,469 | €120,669 | -€50,800 | -29.6% |
| Suppliers | 440/4 | €171,469 | €120,669 | -€50,800 | -29.6% |
| Taxes, remuneration and social security | 45 | €32,296 | €36,638 | +€4,342 | +13.4% |
| Taxes | 450/3 | €685 | €670 | -€15 | -2.2% |
| Remuneration and social security | 454/9 | €31,612 | €35,968 | +€4,357 | +13.8% |
| Other amounts payable | 47/48 | €78,000 | €282,150 | +€204,150 | +262% |
| Accrued charges and deferred income | 492/3 | €2,799 | €2,857 | +€58 | +2.1% |
| Remuneration, social security and pensions | 62 | €152,766 | €187,405 | +€34,639 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,485 | €28,443 | +€17,957 | +171% |
| Other operating charges | 640/8 | €595 | €604 | +€9 | +1.6% |
| Gross operating margin | 9900 | €260,761 | €308,209 | +€47,449 | +18.2% |
| Operating profit (loss) | 9901 | €96,915 | €91,758 | -€5,157 | -5.3% |
| Financial income | 75/76B | €4,371 | €3,472 | -€898 | -20.6% |
| Recurring financial income | 75 | €4,371 | €3,472 | -€898 | -20.6% |
| Financial charges | 65/66B | €7,111 | €13,415 | +€6,304 | +88.7% |
| Recurring financial charges | 65 | €7,111 | €13,415 | +€6,304 | +88.7% |
| Profit (loss) for the period before taxes | 9903 | €94,175 | €81,815 | -€12,359 | -13.1% |
| Income taxes | 67/77 | €15,898 | €17,628 | +€1,731 | +10.9% |
| Profit (loss) for the period | 9904 | €78,277 | €64,187 | -€14,090 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,277 | €64,187 | -€14,090 | -18.0% |
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 26 October 2026 via checked.be.