APOTHEEK BOXBERG: 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 BOXBERG
Largest movements
- Tangible fixed assets +€277,765
up €277,765 (+8.0%), from €3.5m to €3.8m
of which Land and buildings: +€278,712
- Cash -€51,408
down €51,408 (-55.4%), from €92,817 to €41,409
mainly Investment in fixed assets (net) (-€452,542) and Contributions, distributions and other (-€94,682)
- Debts after one year +€228,567
up €228,567 (+9.0%), from €2.5m to €2.8m
- Other debts +€67,837
up €67,837 (+6.9%), from €980,934 to €1.0m
- Gross operating margin +€94,588
up €94,588 (+22.4%), from €422,774 to €517,362
- Depreciation +€73,275
up €73,275 (+72.2%), from €101,502 to €174,777
- Taxes +€18,679
up €18,679 (+298%), from €6,272 to €24,951
- Financial charges +€14,004
up €14,004 (+21.2%), from €65,981 to €79,985
- Staff costs +€7,812
up €7,812 (+5.9%), from €132,921 to €140,733
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 | €4,119,734 | €4,386,425 | +€266,691 | +6.5% |
| Fixed assets | 21/28 | €3,482,662 | €3,760,427 | +€277,765 | +8.0% |
| Tangible fixed assets | 22/27 | €3,482,662 | €3,760,427 | +€277,765 | +8.0% |
| Land and buildings | 22 | €3,319,768 | €3,598,480 | +€278,712 | +8.4% |
| Plant, machinery and equipment | 23 | €156,671 | €150,103 | -€6,569 | -4.2% |
| Furniture and vehicles | 24 | €6,223 | €11,844 | +€5,622 | +90.3% |
| Current assets | 29/58 | €637,072 | €625,998 | -€11,074 | -1.7% |
| Stocks and contracts in progress | 3 | €302,620 | €326,758 | +€24,138 | +8.0% |
| Stocks | 30/36 | €302,620 | €326,758 | +€24,138 | +8.0% |
| Amounts receivable within one year | 40/41 | €208,226 | €225,068 | +€16,843 | +8.1% |
| Trade receivables | 40 | €203,913 | €220,207 | +€16,294 | +8.0% |
| Other amounts receivable | 41 | €4,312 | €4,861 | +€549 | +12.7% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €92,817 | €41,409 | -€51,408 | -55.4% |
| Deferred charges and accrued income | 490/1 | €28,409 | €27,763 | -€646 | -2.3% |
| Total equity and liabilities | 10/49 | €4,119,734 | €4,386,425 | +€266,691 | +6.5% |
| Equity | 10/15 | €206,402 | €206,402 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €187,802 | €187,802 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €187,802 | €187,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,913,332 | €4,180,023 | +€266,691 | +6.8% |
| Amounts payable after more than one year | 17 | €2,541,769 | €2,770,335 | +€228,567 | +9.0% |
| Financial debts | 170/4 | €2,541,769 | €2,770,335 | +€228,567 | +9.0% |
| Amounts payable within one year | 42/48 | €1,370,565 | €1,407,623 | +€37,059 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €190,786 | €211,430 | +€20,644 | +10.8% |
| Trade debts | 44 | €126,150 | €124,962 | -€1,187 | -0.9% |
| Suppliers | 440/4 | €126,150 | €124,962 | -€1,187 | -0.9% |
| Advances received on contracts in progress | 46 | €29,299 | €5,493 | -€23,806 | -81.3% |
| Taxes, remuneration and social security | 45 | €43,395 | €16,967 | -€26,428 | -60.9% |
| Taxes | 450/3 | €27,476 | €237 | -€27,240 | -99.1% |
| Remuneration and social security | 454/9 | €15,919 | €16,730 | +€811 | +5.1% |
| Other amounts payable | 47/48 | €980,934 | €1,048,771 | +€67,837 | +6.9% |
| Accrued charges and deferred income | 492/3 | €998 | €2,064 | +€1,066 | +107% |
| Remuneration, social security and pensions | 62 | €132,921 | €140,733 | +€7,812 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €101,502 | €174,777 | +€73,275 | +72.2% |
| Other operating charges | 640/8 | €3,502 | €4,106 | +€604 | +17.3% |
| Gross operating margin | 9900 | €422,774 | €517,362 | +€94,588 | +22.4% |
| Operating profit (loss) | 9901 | €184,848 | €197,746 | +€12,897 | +7.0% |
| Financial income | 75/76B | €3,784 | €1,872 | -€1,911 | -50.5% |
| Recurring financial income | 75 | €3,784 | €1,872 | -€1,911 | -50.5% |
| Financial charges | 65/66B | €65,981 | €79,985 | +€14,004 | +21.2% |
| Recurring financial charges | 65 | €65,981 | €79,985 | +€14,004 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €122,651 | €119,633 | -€3,018 | -2.5% |
| Income taxes | 67/77 | €6,272 | €24,951 | +€18,679 | +298% |
| Profit (loss) for the period | 9904 | €116,379 | €94,682 | -€21,697 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,379 | €94,682 | -€21,697 | -18.6% |
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 17 October 2026 via checked.be.