APOTHEEK BURMS: 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 BURMS
Largest movements
- Receivables within one year -€213,602
down €213,602 (-79.7%), from €267,892 to €54,290
of which Other amounts receivable: -€225,597
- Cash +€15,145
up €15,145 (+35.2%), from €43,036 to €58,182
mainly Receivables within one year (+€213,602) and Net result for the year (+€36,121)
- Stocks and contracts +€14,105
up €14,105 (+9.0%), from €156,878 to €170,983
- Reserves -€173,879
down €173,879 (-67.5%), from €257,573 to €83,693
of which Distributable reserves: -€173,879
- Other debts +€23,560
up €23,560 (+951%), from €2,478 to €26,037
- Trade debts -€19,804
down €19,804 (-26.7%), from €74,138 to €54,335
- Tax, wage and social debts -€8,211
down €8,211 (-84.4%), from €9,727 to €1,516
of which Remuneration and social security: -€7,381
- Gross operating margin -€29,271
down €29,271 (-25.3%), from €115,649 to €86,378
- Staff costs -€24,669
down €24,669 (-45.7%), from €54,036 to €29,367
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 | €472,018 | €289,900 | -€182,118 | -38.6% |
| Fixed assets | 21/28 | €4,211 | €6,446 | +€2,235 | +53.1% |
| Tangible fixed assets | 22/27 | €4,211 | €6,446 | +€2,235 | +53.1% |
| Plant, machinery and equipment | 23 | €1,538 | €1,158 | -€380 | -24.7% |
| Furniture and vehicles | 24 | €2,673 | €5,287 | +€2,615 | +97.8% |
| Current assets | 29/58 | €467,807 | €283,454 | -€184,353 | -39.4% |
| Stocks and contracts in progress | 3 | €156,878 | €170,983 | +€14,105 | +9.0% |
| Stocks | 30/36 | €156,878 | €170,983 | +€14,105 | +9.0% |
| Amounts receivable within one year | 40/41 | €267,892 | €54,290 | -€213,602 | -79.7% |
| Trade receivables | 40 | €38,793 | €50,788 | +€11,995 | +30.9% |
| Other amounts receivable | 41 | €229,099 | €3,502 | -€225,597 | -98.5% |
| Cash at bank and in hand | 54/58 | €43,036 | €58,182 | +€15,145 | +35.2% |
| Total equity and liabilities | 10/49 | €472,018 | €289,900 | -€182,118 | -38.6% |
| Equity | 10/15 | €319,573 | €145,693 | -€173,879 | -54.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €257,573 | €83,693 | -€173,879 | -67.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €251,373 | €77,493 | -€173,879 | -69.2% |
| Amounts payable | 17/49 | €152,445 | €144,206 | -€8,239 | -5.4% |
| Amounts payable after more than one year | 17 | €54,000 | €54,000 | = | 0.0% |
| Financial debts | 170/4 | €54,000 | €54,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €98,445 | €90,206 | -€8,239 | -8.4% |
| Current portion of amounts payable after more than one year | 42 | €3,690 | - | -€3,690 | |
| Financial debts | 43 | €8,412 | €8,319 | -€93 | -1.1% |
| Credit institutions | 430/8 | €8,412 | €8,319 | -€93 | -1.1% |
| Trade debts | 44 | €74,138 | €54,335 | -€19,804 | -26.7% |
| Suppliers | 440/4 | €74,138 | €54,335 | -€19,804 | -26.7% |
| Taxes, remuneration and social security | 45 | €9,727 | €1,516 | -€8,211 | -84.4% |
| Taxes | 450/3 | €2,346 | €1,516 | -€830 | -35.4% |
| Remuneration and social security | 454/9 | €7,381 | - | -€7,381 | |
| Other amounts payable | 47/48 | €2,478 | €26,037 | +€23,560 | +951% |
| Remuneration, social security and pensions | 62 | €54,036 | €29,367 | -€24,669 | -45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,072 | €1,365 | +€293 | +27.3% |
| Other operating charges | 640/8 | €778 | €995 | +€217 | +27.9% |
| Gross operating margin | 9900 | €115,649 | €86,378 | -€29,271 | -25.3% |
| Operating profit (loss) | 9901 | €59,763 | €54,652 | -€5,112 | -8.6% |
| Financial charges | 65/66B | €5,496 | €4,456 | -€1,040 | -18.9% |
| Recurring financial charges | 65 | €5,496 | €4,456 | -€1,040 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €54,267 | €50,195 | -€4,072 | -7.5% |
| Income taxes | 67/77 | €14,696 | €14,075 | -€622 | -4.2% |
| Profit (loss) for the period | 9904 | €39,571 | €36,121 | -€3,450 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,571 | €36,121 | -€3,450 | -8.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.