APOTHEEK BROOTHAERTS: 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 BROOTHAERTS
Largest movements
- Current investments +€75,000
new in 2025: €75,000
- Intangible fixed assets -€26,000
down €26,000 (-12.4%), from €210,208 to €184,208
- Receivables within one year +€21,989
up €21,989 (+51.7%), from €42,542 to €64,531
of which Trade receivables: +€22,190
- Tangible fixed assets -€19,010
down €19,010 (-4.0%), from €477,379 to €458,369
of which Plant, machinery and equipment: -€11,805
- Cash -€13,534
down €13,534 (-12.2%), from €111,075 to €97,542
mainly Current investments (-€75,000) and Debts after one year (-€50,387)
- Profit (loss) carried forward +€83,950
up €83,950 (+93.9%), from €89,381 to €173,331
- Debts after one year -€50,387
down €50,387 (-7.0%), from €716,647 to €666,260
- Gross operating margin +€6,865
up €6,865 (+4.2%), from €162,560 to €169,425
- Taxes +€1,800
up €1,800 (+8.8%), from €20,423 to €22,223
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 | €976,690 | €1,020,575 | +€43,885 | +4.5% |
| Fixed assets | 21/28 | €687,587 | €642,577 | -€45,010 | -6.5% |
| Intangible fixed assets | 21 | €210,208 | €184,208 | -€26,000 | -12.4% |
| Tangible fixed assets | 22/27 | €477,379 | €458,369 | -€19,010 | -4.0% |
| Land and buildings | 22 | €432,088 | €425,345 | -€6,742 | -1.6% |
| Plant, machinery and equipment | 23 | €42,999 | €31,195 | -€11,805 | -27.5% |
| Furniture and vehicles | 24 | €2,292 | €1,829 | -€463 | -20.2% |
| Current assets | 29/58 | €289,103 | €377,998 | +€88,895 | +30.7% |
| Stocks and contracts in progress | 3 | €132,363 | €135,526 | +€3,163 | +2.4% |
| Stocks | 30/36 | €132,363 | €135,526 | +€3,163 | +2.4% |
| Amounts receivable within one year | 40/41 | €42,542 | €64,531 | +€21,989 | +51.7% |
| Trade receivables | 40 | €42,341 | €64,531 | +€22,190 | +52.4% |
| Other amounts receivable | 41 | €201 | - | -€201 | |
| Current investments | 50/53 | - | €75,000 | +€75,000 | |
| Cash at bank and in hand | 54/58 | €111,075 | €97,542 | -€13,534 | -12.2% |
| Deferred charges and accrued income | 490/1 | €3,123 | €5,399 | +€2,276 | +72.9% |
| Total equity and liabilities | 10/49 | €976,690 | €1,020,575 | +€43,885 | +4.5% |
| Equity | 10/15 | €139,381 | €223,331 | +€83,950 | +60.2% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,381 | €173,331 | +€83,950 | +93.9% |
| Amounts payable | 17/49 | €837,309 | €797,244 | -€40,065 | -4.8% |
| Amounts payable after more than one year | 17 | €716,647 | €666,260 | -€50,387 | -7.0% |
| Financial debts | 170/4 | €716,647 | €666,260 | -€50,387 | -7.0% |
| Amounts payable within one year | 42/48 | €115,348 | €124,371 | +€9,023 | +7.8% |
| Current portion of amounts payable after more than one year | 42 | €49,567 | €50,387 | +€820 | +1.7% |
| Trade debts | 44 | €41,343 | €43,597 | +€2,254 | +5.5% |
| Suppliers | 440/4 | €41,343 | €43,597 | +€2,254 | +5.5% |
| Taxes, remuneration and social security | 45 | €20,423 | €26,481 | +€6,059 | +29.7% |
| Taxes | 450/3 | €20,423 | €22,794 | +€2,371 | +11.6% |
| Remuneration and social security | 454/9 | - | €3,687 | +€3,687 | |
| Other amounts payable | 47/48 | €4,016 | €3,906 | -€110 | -2.7% |
| Accrued charges and deferred income | 492/3 | €5,314 | €6,613 | +€1,299 | +24.4% |
| Remuneration, social security and pensions | 62 | €331 | €73 | -€258 | -78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,287 | €46,861 | +€575 | +1.2% |
| Other operating charges | 640/8 | €1,637 | €852 | -€785 | -48.0% |
| Gross operating margin | 9900 | €162,560 | €169,425 | +€6,865 | +4.2% |
| Operating profit (loss) | 9901 | €114,305 | €121,638 | +€7,334 | +6.4% |
| Financial income | 75/76B | €1,608 | €1,120 | -€488 | -30.3% |
| Recurring financial income | 75 | €1,608 | €1,120 | -€488 | -30.3% |
| Financial charges | 65/66B | €15,528 | €16,586 | +€1,058 | +6.8% |
| Recurring financial charges | 65 | €15,528 | €16,586 | +€1,058 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €100,384 | €106,172 | +€5,788 | +5.8% |
| Income taxes | 67/77 | €20,423 | €22,223 | +€1,800 | +8.8% |
| Profit (loss) for the period | 9904 | €79,962 | €83,950 | +€3,988 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €79,962 | €83,950 | +€3,988 | +5.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.