APOTHEEK BOSEIND: 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 BOSEIND
Largest movements
- Cash +€149,002
up €149,002 (+58.1%), from €256,535 to €405,537
mainly Net result for the year (+€265,835) and Other debts (+€126,564)
- Tangible fixed assets -€58,129
down €58,129 (-12.9%), from €452,159 to €394,031
of which Plant, machinery and equipment: -€47,762
- Receivables within one year +€41,249
up €41,249 (+21.1%), from €195,592 to €236,841
of which Trade receivables: +€41,020
- Other debts +€126,564
up €126,564 (+43.8%), from €289,246 to €415,810
- Debts after one year -€44,653
down €44,653 (-13.5%), from €331,851 to €287,198
- Trade debts +€41,670
up €41,670 (+28.2%), from €147,659 to €189,329
- Gross operating margin +€16,723
up €16,723 (+3.4%), from €496,621 to €513,344
- Staff costs +€11,183
up €11,183 (+9.9%), from €112,604 to €123,787
- Financial charges +€9,030
up €9,030 (+61.2%), from €14,748 to €23,778
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 | €1,148,846 | €1,288,480 | +€139,634 | +12.2% |
| Fixed assets | 21/28 | €457,159 | €399,031 | -€58,129 | -12.7% |
| Tangible fixed assets | 22/27 | €452,159 | €394,031 | -€58,129 | -12.9% |
| Land and buildings | 22 | €103,242 | €95,025 | -€8,217 | -8.0% |
| Plant, machinery and equipment | 23 | €343,229 | €295,467 | -€47,762 | -13.9% |
| Furniture and vehicles | 24 | €5,688 | €3,539 | -€2,149 | -37.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €691,687 | €889,449 | +€197,762 | +28.6% |
| Stocks and contracts in progress | 3 | €224,300 | €229,955 | +€5,655 | +2.5% |
| Stocks | 30/36 | €224,300 | €229,955 | +€5,655 | +2.5% |
| Amounts receivable within one year | 40/41 | €195,592 | €236,841 | +€41,249 | +21.1% |
| Trade receivables | 40 | €195,559 | €236,580 | +€41,020 | +21.0% |
| Other amounts receivable | 41 | €33 | €261 | +€229 | +697% |
| Cash at bank and in hand | 54/58 | €256,535 | €405,537 | +€149,002 | +58.1% |
| Deferred charges and accrued income | 490/1 | €15,260 | €17,116 | +€1,857 | +12.2% |
| Total equity and liabilities | 10/49 | €1,148,846 | €1,288,480 | +€139,634 | +12.2% |
| Equity | 10/15 | €320,778 | €320,814 | +€35 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €258,778 | €258,814 | +€35 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €252,578 | €252,614 | +€35 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €828,068 | €967,666 | +€139,598 | +16.9% |
| Amounts payable after more than one year | 17 | €331,851 | €287,198 | -€44,653 | -13.5% |
| Financial debts | 170/4 | €331,851 | €287,198 | -€44,653 | -13.5% |
| Amounts payable within one year | 42/48 | €496,180 | €674,096 | +€177,916 | +35.9% |
| Current portion of amounts payable after more than one year | 42 | €43,598 | €44,653 | +€1,055 | +2.4% |
| Trade debts | 44 | €147,659 | €189,329 | +€41,670 | +28.2% |
| Suppliers | 440/4 | €147,659 | €189,329 | +€41,670 | +28.2% |
| Taxes, remuneration and social security | 45 | €15,677 | €24,304 | +€8,628 | +55.0% |
| Taxes | 450/3 | €3,507 | €3,187 | -€320 | -9.1% |
| Remuneration and social security | 454/9 | €12,170 | €21,117 | +€8,947 | +73.5% |
| Other amounts payable | 47/48 | €289,246 | €415,810 | +€126,564 | +43.8% |
| Accrued charges and deferred income | 492/3 | €36 | €6,372 | +€6,336 | +17,444% |
| Remuneration, social security and pensions | 62 | €112,604 | €123,787 | +€11,183 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,283 | €58,129 | -€155 | -0.3% |
| Other operating charges | 640/8 | €1,080 | €1,110 | +€31 | +2.9% |
| Gross operating margin | 9900 | €496,621 | €513,344 | +€16,723 | +3.4% |
| Operating profit (loss) | 9901 | €324,654 | €330,318 | +€5,664 | +1.7% |
| Financial income | 75/76B | €262 | €176 | -€86 | -32.9% |
| Recurring financial income | 75 | €262 | €176 | -€86 | -32.9% |
| Financial charges | 65/66B | €14,748 | €23,778 | +€9,030 | +61.2% |
| Recurring financial charges | 65 | €14,748 | €23,778 | +€9,030 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €310,168 | €306,716 | -€3,452 | -1.1% |
| Income taxes | 67/77 | €40,042 | €40,881 | +€838 | +2.1% |
| Profit (loss) for the period | 9904 | €270,125 | €265,835 | -€4,290 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €270,125 | €265,835 | -€4,290 | -1.6% |
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 25 October 2026 via checked.be.