APOTHEEK BOLLEN: 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 BOLLEN
Largest movements
- Cash +€22,644
up €22,644 (+10.7%), from €210,809 to €233,454
mainly Receivables within one year (+€20,311) and Net result for the year (+€19,279)
- Receivables within one year -€20,311
down €20,311 (-7.1%), from €287,174 to €266,863
of which Trade receivables: -€21,957
- Reserves +€19,279
up €19,279 (+16.1%), from €119,552 to €138,831
- Trade debts -€12,038
down €12,038 (-10.7%), from €112,506 to €100,468
- Gross operating margin -€13,982
down €13,982 (-5.2%), from €270,848 to €256,866
- Staff costs +€7,201
up €7,201 (+3.3%), from €215,723 to €222,925
- Taxes -€5,237
down €5,237 (-40.9%), from €12,818 to €7,581
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 | €677,883 | €688,724 | +€10,840 | +1.6% |
| Fixed assets | 21/28 | €7,855 | €9,899 | +€2,044 | +26.0% |
| Tangible fixed assets | 22/27 | €2,855 | €4,899 | +€2,044 | +71.6% |
| Plant, machinery and equipment | 23 | €1,153 | €333 | -€821 | -71.2% |
| Furniture and vehicles | 24 | €679 | €4,276 | +€3,597 | +530% |
| Other tangible fixed assets | 26 | €1,023 | €290 | -€732 | -71.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €670,029 | €678,825 | +€8,796 | +1.3% |
| Stocks and contracts in progress | 3 | €171,184 | €175,289 | +€4,105 | +2.4% |
| Stocks | 30/36 | €171,184 | €175,289 | +€4,105 | +2.4% |
| Amounts receivable within one year | 40/41 | €287,174 | €266,863 | -€20,311 | -7.1% |
| Trade receivables | 40 | €173,432 | €151,474 | -€21,957 | -12.7% |
| Other amounts receivable | 41 | €113,743 | €115,389 | +€1,646 | +1.4% |
| Cash at bank and in hand | 54/58 | €210,809 | €233,454 | +€22,644 | +10.7% |
| Deferred charges and accrued income | 490/1 | €861 | €3,219 | +€2,358 | +274% |
| Total equity and liabilities | 10/49 | €677,883 | €688,724 | +€10,840 | +1.6% |
| Equity | 10/15 | €440,682 | €459,961 | +€19,279 | +4.4% |
| Contributions | 10/11 | €321,130 | €321,130 | = | 0.0% |
| Reserves | 13 | €119,552 | €138,831 | +€19,279 | +16.1% |
| Distributable reserves | 133 | €119,552 | €138,831 | +€19,279 | +16.1% |
| Amounts payable | 17/49 | €237,201 | €228,763 | -€8,438 | -3.6% |
| Amounts payable after more than one year | 17 | - | €479 | +€479 | |
| Financial debts | 170/4 | - | €479 | +€479 | |
| Amounts payable within one year | 42/48 | €235,010 | €228,284 | -€6,726 | -2.9% |
| Current portion of amounts payable after more than one year | 42 | - | €5,241 | +€5,241 | |
| Trade debts | 44 | €112,506 | €100,468 | -€12,038 | -10.7% |
| Suppliers | 440/4 | €112,506 | €100,468 | -€12,038 | -10.7% |
| Taxes, remuneration and social security | 45 | €44,354 | €44,424 | +€70 | +0.2% |
| Taxes | 450/3 | €7,658 | €6,695 | -€963 | -12.6% |
| Remuneration and social security | 454/9 | €36,696 | €37,729 | +€1,033 | +2.8% |
| Other amounts payable | 47/48 | €78,150 | €78,150 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,191 | €0 | -€2,191 | -100% |
| Remuneration, social security and pensions | 62 | €215,723 | €222,925 | +€7,201 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,075 | €2,629 | -€2,446 | -48.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,303 | €3,400 | +€2,097 | +161% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €270,848 | €256,866 | -€13,982 | -5.2% |
| Operating profit (loss) | 9901 | €48,359 | €27,511 | -€20,847 | -43.1% |
| Financial income | 75/76B | €88 | €112 | +€24 | +27.6% |
| Recurring financial income | 75 | €88 | €112 | +€24 | +27.6% |
| Financial charges | 65/66B | €319 | €763 | +€444 | +139% |
| Recurring financial charges | 65 | €319 | €763 | +€444 | +139% |
| Profit (loss) for the period before taxes | 9903 | €48,127 | €26,860 | -€21,267 | -44.2% |
| Income taxes | 67/77 | €12,818 | €7,581 | -€5,237 | -40.9% |
| Profit (loss) for the period | 9904 | €35,309 | €19,279 | -€16,030 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,309 | €19,279 | -€16,030 | -45.4% |
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 24 October 2026 via checked.be.