APOTHEEK BREENDONKFARMA: 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 BREENDONKFARMA
Largest movements
- Cash -€185,656
down €185,656 (-65.5%), from €283,479 to €97,823
mainly Receivables within one year (-€161,546) and Stocks and contracts (-€54,236)
- Receivables within one year +€161,546
up €161,546 (+136%), from €118,403 to €279,948
of which Other amounts receivable: +€155,080
- Stocks and contracts +€54,236
up €54,236 (+29.5%), from €183,963 to €238,199
- Tangible fixed assets -€35,466
down €35,466 (-6.4%), from €557,746 to €522,280
of which Plant, machinery and equipment: -€43,863
- Trade debts +€33,749
up €33,749 (+54.3%), from €62,150 to €95,899
- Accrued charges and deferred income -€15,241
down €15,241 (-100%), from €15,241 to €0
- Debts after one year -€14,688
down €14,688 (-5.6%), from €260,626 to €245,937
- Gross operating margin -€105,206
down €105,206 (-31.6%), from €332,557 to €227,351
- Taxes -€26,364
down €26,364 (-96.2%), from €27,401 to €1,037
- Financial charges -€15,160
down €15,160 (-73.3%), from €20,682 to €5,522
- Staff costs +€4,826
up €4,826 (+3.7%), from €131,078 to €135,904
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 | €1,153,580 | €1,149,622 | -€3,958 | -0.3% |
| Fixed assets | 21/28 | €566,027 | €530,033 | -€35,993 | -6.4% |
| Intangible fixed assets | 21 | €781 | €253 | -€527 | -67.5% |
| Tangible fixed assets | 22/27 | €557,746 | €522,280 | -€35,466 | -6.4% |
| Land and buildings | 22 | €377,497 | €360,494 | -€17,003 | -4.5% |
| Plant, machinery and equipment | 23 | €146,635 | €102,773 | -€43,863 | -29.9% |
| Furniture and vehicles | 24 | €33,613 | €24,360 | -€9,253 | -27.5% |
| Leasing and similar rights | 25 | - | €34,653 | +€34,653 | |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €587,553 | €619,589 | +€32,036 | +5.5% |
| Stocks and contracts in progress | 3 | €183,963 | €238,199 | +€54,236 | +29.5% |
| Stocks | 30/36 | €183,963 | €238,199 | +€54,236 | +29.5% |
| Amounts receivable within one year | 40/41 | €118,403 | €279,948 | +€161,546 | +136% |
| Trade receivables | 40 | €116,490 | €122,955 | +€6,465 | +5.6% |
| Other amounts receivable | 41 | €1,913 | €156,993 | +€155,080 | +8,107% |
| Cash at bank and in hand | 54/58 | €283,479 | €97,823 | -€185,656 | -65.5% |
| Deferred charges and accrued income | 490/1 | €1,709 | €3,619 | +€1,911 | +112% |
| Total equity and liabilities | 10/49 | €1,153,580 | €1,149,622 | -€3,958 | -0.3% |
| Equity | 10/15 | €740,121 | €741,324 | +€1,204 | +0.2% |
| Contributions | 10/11 | €258,050 | €258,050 | = | 0.0% |
| Reserves | 13 | €482,071 | €483,274 | +€1,204 | +0.2% |
| Distributable reserves | 133 | €482,071 | €483,274 | +€1,204 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €413,459 | €408,298 | -€5,161 | -1.2% |
| Amounts payable after more than one year | 17 | €260,626 | €245,937 | -€14,688 | -5.6% |
| Financial debts | 170/4 | €260,626 | €245,937 | -€14,688 | -5.6% |
| Amounts payable within one year | 42/48 | €137,592 | €162,360 | +€24,768 | +18.0% |
| Current portion of amounts payable after more than one year | 42 | €42,500 | €49,316 | +€6,816 | +16.0% |
| Trade debts | 44 | €62,150 | €95,899 | +€33,749 | +54.3% |
| Suppliers | 440/4 | €62,150 | €95,899 | +€33,749 | +54.3% |
| Advances received on contracts in progress | 46 | €2,286 | €0 | -€2,286 | -100% |
| Taxes, remuneration and social security | 45 | €23,014 | €11,981 | -€11,033 | -47.9% |
| Taxes | 450/3 | €5,091 | €0 | -€5,091 | -100% |
| Remuneration and social security | 454/9 | €17,923 | €11,981 | -€5,942 | -33.2% |
| Other amounts payable | 47/48 | €7,642 | €5,165 | -€2,477 | -32.4% |
| Accrued charges and deferred income | 492/3 | €15,241 | €0 | -€15,241 | -100% |
| Non-recurring operating income | 76A | €11,765 | €0 | -€11,765 | -100% |
| Remuneration, social security and pensions | 62 | €131,078 | €135,904 | +€4,826 | +3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,596 | €79,153 | +€558 | +0.7% |
| Other operating charges | 640/8 | €2,988 | €3,069 | +€81 | +2.7% |
| Non-recurring operating charges | 66A | €558 | €0 | -€558 | -100% |
| Gross operating margin | 9900 | €332,557 | €227,351 | -€105,206 | -31.6% |
| Operating profit (loss) | 9901 | €119,338 | €9,225 | -€110,113 | -92.3% |
| Financial income | 75/76B | €5,664 | €3,537 | -€2,126 | -37.5% |
| Recurring financial income | 75 | €5,664 | €3,537 | -€2,126 | -37.5% |
| Financial charges | 65/66B | €20,682 | €5,522 | -€15,160 | -73.3% |
| Recurring financial charges | 65 | €20,682 | €5,522 | -€15,160 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €104,319 | €7,240 | -€97,079 | -93.1% |
| Income taxes | 67/77 | €27,401 | €1,037 | -€26,364 | -96.2% |
| Profit (loss) for the period | 9904 | €76,918 | €6,204 | -€70,715 | -91.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,918 | €6,204 | -€70,715 | -91.9% |
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.