APOTHEEK BOLLEN-TACK: 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-TACK
Largest movements
- Receivables within one year +€16,833
up €16,833 (+20.3%), from €83,036 to €99,870
of which Trade receivables: +€18,294
- Tangible fixed assets -€8,786
down €8,786 (-4.0%), from €221,353 to €212,567
of which Land and buildings: -€10,387
- Stocks and contracts +€7,308
up €7,308 (+9.5%), from €76,655 to €83,962
- Other debts +€66,753
up €66,753 (+23.5%), from €284,656 to €351,409
- Debts after one year -€49,983
down €49,983 (-67.0%), from €74,627 to €24,644
- Current portion of long-term debt -€8,215
down €8,215 (-14.1%), from €58,198 to €49,983
- Trade debts +€5,960
up €5,960 (+12.4%), from €47,972 to €53,931
- Gross operating margin -€17,148
down €17,148 (-7.5%), from €227,960 to €210,811
- Taxes +€11,296
up €11,296 (+933%), from €1,211 to €12,507
- Financial charges -€5,105
down €5,105 (-38.2%), from €13,362 to €8,257
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 | €508,099 | €523,501 | +€15,403 | +3.0% |
| Fixed assets | 21/28 | €223,084 | €214,299 | -€8,786 | -3.9% |
| Tangible fixed assets | 22/27 | €221,353 | €212,567 | -€8,786 | -4.0% |
| Land and buildings | 22 | €205,252 | €194,866 | -€10,387 | -5.1% |
| Plant, machinery and equipment | 23 | €13,495 | €17,159 | +€3,664 | +27.1% |
| Furniture and vehicles | 24 | €2,606 | €543 | -€2,063 | -79.2% |
| Financial fixed assets | 28 | €1,731 | €1,731 | = | 0.0% |
| Current assets | 29/58 | €285,014 | €309,203 | +€24,188 | +8.5% |
| Stocks and contracts in progress | 3 | €76,655 | €83,962 | +€7,308 | +9.5% |
| Stocks | 30/36 | €76,655 | €83,962 | +€7,308 | +9.5% |
| Amounts receivable within one year | 40/41 | €83,036 | €99,870 | +€16,833 | +20.3% |
| Trade receivables | 40 | €79,690 | €97,984 | +€18,294 | +23.0% |
| Other amounts receivable | 41 | €3,346 | €1,886 | -€1,461 | -43.6% |
| Cash at bank and in hand | 54/58 | €107,055 | €106,309 | -€746 | -0.7% |
| Deferred charges and accrued income | 490/1 | €18,268 | €19,062 | +€793 | +4.3% |
| Total equity and liabilities | 10/49 | €508,099 | €523,501 | +€15,403 | +3.0% |
| Equity | 10/15 | €30,306 | €30,877 | +€571 | +1.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €10,306 | €10,877 | +€571 | +5.5% |
| Distributable reserves | 133 | €10,306 | €10,877 | +€571 | +5.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €477,792 | €492,624 | +€14,831 | +3.1% |
| Amounts payable after more than one year | 17 | €74,627 | €24,644 | -€49,983 | -67.0% |
| Financial debts | 170/4 | €74,627 | €24,644 | -€49,983 | -67.0% |
| Amounts payable within one year | 42/48 | €394,938 | €459,570 | +€64,632 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €58,198 | €49,983 | -€8,215 | -14.1% |
| Trade debts | 44 | €47,972 | €53,931 | +€5,960 | +12.4% |
| Suppliers | 440/4 | €47,972 | €53,931 | +€5,960 | +12.4% |
| Taxes, remuneration and social security | 45 | €4,113 | €4,247 | +€135 | +3.3% |
| Taxes | 450/3 | €4,113 | €4,247 | +€135 | +3.3% |
| Other amounts payable | 47/48 | €284,656 | €351,409 | +€66,753 | +23.5% |
| Accrued charges and deferred income | 492/3 | €8,228 | €8,410 | +€182 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,840 | €15,660 | +€820 | +5.5% |
| Other operating charges | 640/8 | €2,497 | €2,293 | -€204 | -8.2% |
| Gross operating margin | 9900 | €227,960 | €210,811 | -€17,148 | -7.5% |
| Operating profit (loss) | 9901 | €210,623 | €192,859 | -€17,764 | -8.4% |
| Financial income | 75/76B | €1,508 | €476 | -€1,032 | -68.4% |
| Recurring financial income | 75 | €1,508 | €476 | -€1,032 | -68.4% |
| Financial charges | 65/66B | €13,362 | €8,257 | -€5,105 | -38.2% |
| Recurring financial charges | 65 | €13,362 | €8,257 | -€5,105 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €198,769 | €185,078 | -€13,691 | -6.9% |
| Income taxes | 67/77 | €1,211 | €12,507 | +€11,296 | +933% |
| Profit (loss) for the period | 9904 | €197,558 | €172,571 | -€24,987 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €197,558 | €172,571 | -€24,987 | -12.6% |
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.