APOTHEEK BROEKAERT: what changed
Two fiscal 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 BROEKAERT
Largest movements
- Cash +€36,857
up €36,857 (+10.1%), from €363,834 to €400,692
mainly Trade debts (+€30,745) and Net result for the year (+€27,454)
- Receivables within one year +€19,361
up €19,361 (+33.2%), from €58,277 to €77,638
of which Trade receivables: +€15,221
- Trade debts +€30,745
up €30,745 (+124.5%), from €24,701 to €55,446
- Reserves +€27,454
up €27,454 (+8.1%), from €339,303 to €366,757
- Gross operating margin +€11,784
up €11,784 (+32.8%), from €35,977 to €47,761
- Taxes +€2,808
up €2,808 (+35.3%), from €7,961 to €10,769
- Financial charges +€827
up €827 (+16.2%), from €5,097 to €5,924
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.
Cash bridge derived
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 | €478,909 | €544,288 | +€65,379 | +13.7% |
| Fixed assets | 21/28 | €8,407 | €9,696 | +€1,290 | +15.3% |
| Tangible fixed assets | 22/27 | €8,407 | €9,696 | +€1,290 | +15.3% |
| Land and buildings | 22 | €1,594 | €3,821 | +€2,227 | +139.7% |
| Plant, machinery and equipment | 23 | - | €1,822 | +€1,822 | |
| Furniture and vehicles | 24 | €6,813 | €4,053 | -€2,760 | -40.5% |
| Current assets | 29/58 | €470,502 | €534,592 | +€64,089 | +13.6% |
| Stocks and contracts in progress | 3 | €47,170 | €51,771 | +€4,600 | +9.8% |
| Stocks | 30/36 | €47,170 | €51,771 | +€4,600 | +9.8% |
| Amounts receivable within one year | 40/41 | €58,277 | €77,638 | +€19,361 | +33.2% |
| Trade receivables | 40 | €40,490 | €55,711 | +€15,221 | +37.6% |
| Other amounts receivable | 41 | €17,787 | €21,926 | +€4,139 | +23.3% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €363,834 | €400,692 | +€36,857 | +10.1% |
| Deferred charges and accrued income | 490/1 | €221 | €3,492 | +€3,271 | +1482.6% |
| Total equity and liabilities | 10/49 | €478,909 | €544,288 | +€65,379 | +13.7% |
| Equity | 10/15 | €389,303 | €416,757 | +€27,454 | +7.1% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €339,303 | €366,757 | +€27,454 | +8.1% |
| Distributable reserves | 133 | €339,303 | €366,757 | +€27,454 | +8.1% |
| Amounts payable | 17/49 | €89,606 | €127,531 | +€37,925 | +42.3% |
| Amounts payable within one year | 42/48 | €86,413 | €124,612 | +€38,198 | +44.2% |
| Trade debts | 44 | €24,701 | €55,446 | +€30,745 | +124.5% |
| Suppliers | 440/4 | €24,701 | €55,446 | +€30,745 | +124.5% |
| Taxes, remuneration and social security | 45 | €2,688 | €6,320 | +€3,632 | +135.1% |
| Taxes | 450/3 | €2,688 | €6,320 | +€3,632 | +135.1% |
| Other amounts payable | 47/48 | €59,025 | €62,846 | +€3,821 | +6.5% |
| Accrued charges and deferred income | 492/3 | €3,193 | €2,919 | -€274 | -8.6% |
| Non-recurring operating income | 76A | - | €453 | +€453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,380 | €3,624 | +€244 | +7.2% |
| Other operating charges | 640/8 | €2,398 | €2,245 | -€154 | -6.4% |
| Gross operating margin | 9900 | €35,977 | €47,761 | +€11,784 | +32.8% |
| Operating profit (loss) | 9901 | €30,199 | €41,893 | +€11,694 | +38.7% |
| Financial income | 75/76B | €2,065 | €2,254 | +€189 | +9.1% |
| Recurring financial income | 75 | €2,065 | €2,254 | +€189 | +9.1% |
| Financial charges | 65/66B | €5,097 | €5,924 | +€827 | +16.2% |
| Recurring financial charges | 65 | €5,097 | €5,924 | +€827 | +16.2% |
| Profit (loss) for the period before taxes | 9903 | €27,167 | €38,223 | +€11,056 | +40.7% |
| Income taxes | 67/77 | €7,961 | €10,769 | +€2,808 | +35.3% |
| Profit (loss) for the period | 9904 | €19,206 | €27,454 | +€8,248 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,206 | €27,454 | +€8,248 | +42.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.