Apotheek Bostoen: 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 Bostoen
Largest movements
- Receivables within one year +€16,087
up €16,087 (+21.4%), from €75,103 to €91,190
of which Other amounts receivable: +€17,306
- Stocks and contracts -€13,939
down €13,939 (-9.4%), from €148,699 to €134,760
- Cash +€10,730
up €10,730 (+6.3%), from €170,341 to €181,071
mainly Stocks and contracts (+€13,939) and Other debts (+€8,736)
- Deferred charges and accrued income +€5,584
up €5,584 (+2,470%), from €226 to €5,810
- Other debts +€8,736
up €8,736 (+7.1%), from €123,288 to €132,024
- Tax, wage and social debts +€7,939
up €7,939 (+70.7%), from €11,227 to €19,167
of which Remuneration and social security: +€5,805
- Trade debts -€6,084
down €6,084 (-10.6%), from €57,367 to €51,283
- Reserves +€5,796
up €5,796 (+3.3%), from €174,217 to €180,013
- Staff costs +€37,854
up €37,854 (+594%), from €6,374 to €44,228
- Gross operating margin +€36,622
up €36,622 (+122%), from €30,018 to €66,640
- Financial charges -€931
down €931 (-9.1%), from €10,189 to €9,258
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 | €397,570 | €414,100 | +€16,529 | +4.2% |
| Fixed assets | 21/28 | €3,152 | €1,219 | -€1,933 | -61.3% |
| Tangible fixed assets | 22/27 | €3,152 | €1,219 | -€1,933 | -61.3% |
| Furniture and vehicles | 24 | €3,152 | €1,219 | -€1,933 | -61.3% |
| Current assets | 29/58 | €394,418 | €412,881 | +€18,463 | +4.7% |
| Amounts receivable after more than one year | 29 | €50 | €50 | = | 0.0% |
| Other amounts receivable | 291 | €50 | €50 | = | 0.0% |
| Stocks and contracts in progress | 3 | €148,699 | €134,760 | -€13,939 | -9.4% |
| Stocks | 30/36 | €148,699 | €134,760 | -€13,939 | -9.4% |
| Amounts receivable within one year | 40/41 | €75,103 | €91,190 | +€16,087 | +21.4% |
| Trade receivables | 40 | €57,819 | €56,601 | -€1,218 | -2.1% |
| Other amounts receivable | 41 | €17,284 | €34,589 | +€17,306 | +100% |
| Cash at bank and in hand | 54/58 | €170,341 | €181,071 | +€10,730 | +6.3% |
| Deferred charges and accrued income | 490/1 | €226 | €5,810 | +€5,584 | +2,470% |
| Total equity and liabilities | 10/49 | €397,570 | €414,100 | +€16,529 | +4.2% |
| Equity | 10/15 | €192,817 | €198,613 | +€5,796 | +3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,217 | €180,013 | +€5,796 | +3.3% |
| Distributable reserves | 133 | €174,217 | €180,013 | +€5,796 | +3.3% |
| Amounts payable | 17/49 | €204,754 | €215,487 | +€10,733 | +5.2% |
| Amounts payable within one year | 42/48 | €198,644 | €209,205 | +€10,561 | +5.3% |
| Financial debts | 43 | €6,761 | €6,731 | -€31 | -0.5% |
| Credit institutions | 430/8 | €6,761 | €6,731 | -€31 | -0.5% |
| Trade debts | 44 | €57,367 | €51,283 | -€6,084 | -10.6% |
| Suppliers | 440/4 | €57,367 | €51,283 | -€6,084 | -10.6% |
| Taxes, remuneration and social security | 45 | €11,227 | €19,167 | +€7,939 | +70.7% |
| Taxes | 450/3 | €6,266 | €8,401 | +€2,134 | +34.1% |
| Remuneration and social security | 454/9 | €4,961 | €10,766 | +€5,805 | +117% |
| Other amounts payable | 47/48 | €123,288 | €132,024 | +€8,736 | +7.1% |
| Accrued charges and deferred income | 492/3 | €6,110 | €6,282 | +€173 | +2.8% |
| Remuneration, social security and pensions | 62 | €6,374 | €44,228 | +€37,854 | +594% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,095 | €1,933 | -€161 | -7.7% |
| Other operating charges | 640/8 | €2,781 | €3,046 | +€265 | +9.5% |
| Gross operating margin | 9900 | €30,018 | €66,640 | +€36,622 | +122% |
| Operating profit (loss) | 9901 | €18,769 | €17,432 | -€1,336 | -7.1% |
| Financial income | 75/76B | €209 | €316 | +€106 | +50.9% |
| Recurring financial income | 75 | €209 | €316 | +€106 | +50.9% |
| Financial charges | 65/66B | €10,189 | €9,258 | -€931 | -9.1% |
| Recurring financial charges | 65 | €10,189 | €9,258 | -€931 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €8,789 | €8,490 | -€299 | -3.4% |
| Income taxes | 67/77 | €2,716 | €2,694 | -€22 | -0.8% |
| Profit (loss) for the period | 9904 | €6,073 | €5,796 | -€277 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,073 | €5,796 | -€277 | -4.6% |
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 30 October 2026 via checked.be.