Apotheek Bonte: 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 Bonte
Largest movements
- Tangible fixed assets +€337,162
up €337,162 (+429%), from €78,646 to €415,809
of which Other tangible fixed assets: +€252,855
- Receivables within one year +€214,601
up €214,601 (+84.0%), from €255,557 to €470,158
of which Trade receivables: +€218,278
- Stocks and contracts +€49,478
up €49,478 (+28.4%), from €174,294 to €223,772
- Cash -€22,416
down €22,416 (-15.8%), from €141,642 to €119,227
mainly Investment in fixed assets (net) (-€384,632) and Receivables within one year (-€214,601)
- Debts after one year +€349,225
up €349,225 (+349%), from €100,000 to €449,225
of which Financial debts: +€349,225
- Other debts +€161,509
up €161,509 (+66.7%), from €242,153 to €403,662
- Trade debts +€29,422
up €29,422 (+9.5%), from €309,989 to €339,411
- Current portion of long-term debt +€27,204
new in 2025: €27,204
- Gross operating margin -€180,688
down €180,688 (-70.8%), from €255,305 to €74,617
- Depreciation -€30,426
down €30,426 (-39.1%), from €77,896 to €47,470
- Financial charges +€12,659
up €12,659 (+258%), from €4,912 to €17,571
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 | €660,450 | €1,236,635 | +€576,185 | +87.2% |
| Fixed assets | 21/28 | €83,646 | €420,809 | +€337,162 | +403% |
| Tangible fixed assets | 22/27 | €78,646 | €415,809 | +€337,162 | +429% |
| Plant, machinery and equipment | 23 | €16,549 | €101,469 | +€84,920 | +513% |
| Furniture and vehicles | 24 | €7,657 | €7,045 | -€612 | -8.0% |
| Other tangible fixed assets | 26 | €54,439 | €307,294 | +€252,855 | +464% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €576,804 | €815,826 | +€239,023 | +41.4% |
| Stocks and contracts in progress | 3 | €174,294 | €223,772 | +€49,478 | +28.4% |
| Stocks | 30/36 | €174,294 | €223,772 | +€49,478 | +28.4% |
| Amounts receivable within one year | 40/41 | €255,557 | €470,158 | +€214,601 | +84.0% |
| Trade receivables | 40 | €219,406 | €437,684 | +€218,278 | +99.5% |
| Other amounts receivable | 41 | €36,151 | €32,475 | -€3,676 | -10.2% |
| Cash at bank and in hand | 54/58 | €141,642 | €119,227 | -€22,416 | -15.8% |
| Deferred charges and accrued income | 490/1 | €5,310 | €2,669 | -€2,641 | -49.7% |
| Total equity and liabilities | 10/49 | €660,450 | €1,236,635 | +€576,185 | +87.2% |
| Equity | 10/15 | €8,308 | €14,962 | +€6,654 | +80.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,308 | €9,962 | +€6,654 | +201% |
| Distributable reserves | 133 | €3,308 | €9,962 | +€6,654 | +201% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €652,142 | €1,221,673 | +€569,531 | +87.3% |
| Amounts payable after more than one year | 17 | €100,000 | €449,225 | +€349,225 | +349% |
| Financial debts | 170/4 | - | €349,225 | +€349,225 | |
| Other amounts payable | 178/9 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €552,142 | €772,448 | +€220,306 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | - | €27,204 | +€27,204 | |
| Trade debts | 44 | €309,989 | €339,411 | +€29,422 | +9.5% |
| Suppliers | 440/4 | €309,989 | €339,411 | +€29,422 | +9.5% |
| Taxes, remuneration and social security | 45 | - | €2,170 | +€2,170 | |
| Taxes | 450/3 | - | €2,170 | +€2,170 | |
| Other amounts payable | 47/48 | €242,153 | €403,662 | +€161,509 | +66.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,896 | €47,470 | -€30,426 | -39.1% |
| Other operating charges | 640/8 | €1,123 | €1,326 | +€202 | +18.0% |
| Gross operating margin | 9900 | €255,305 | €74,617 | -€180,688 | -70.8% |
| Operating profit (loss) | 9901 | €176,286 | €25,822 | -€150,464 | -85.4% |
| Financial income | 75/76B | €1,934 | €573 | -€1,361 | -70.4% |
| Recurring financial income | 75 | €1,934 | €573 | -€1,361 | -70.4% |
| Financial charges | 65/66B | €4,912 | €17,571 | +€12,659 | +258% |
| Recurring financial charges | 65 | €4,912 | €17,571 | +€12,659 | +258% |
| Profit (loss) for the period before taxes | 9903 | €173,308 | €8,824 | -€164,484 | -94.9% |
| Income taxes | 67/77 | - | €2,170 | +€2,170 | |
| Profit (loss) for the period | 9904 | €173,308 | €6,654 | -€166,654 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €173,308 | €6,654 | -€166,654 | -96.2% |
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 16 October 2026 via checked.be.