APOTHEEK CASTRO: 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 CASTRO
Largest movements
- Tangible fixed assets -€63,072
down €63,072 (-17.5%), from €360,427 to €297,355
- Receivables within one year -€17,821
down €17,821 (-17.1%), from €104,194 to €86,373
of which Trade receivables: -€18,976
- Stocks and contracts -€15,966
down €15,966 (-14.1%), from €113,018 to €97,053
- Debts after one year -€36,897
down €36,897 (-12.1%), from €304,824 to €267,927
- Current portion of long-term debt -€20,941
down €20,941 (-36.2%), from €57,839 to €36,897
- Other debts -€15,193
down €15,193 (-100%), from €15,193 to €0
- Tax, wage and social debts -€12,619
down €12,619 (-25.5%), from €49,511 to €36,892
of which Taxes: -€7,752
- Gross operating margin -€46,127
down €46,127 (-15.6%), from €295,045 to €248,918
- Staff costs -€24,088
down €24,088 (-19.9%), from €120,851 to €96,762
- Taxes -€3,801
down €3,801 (-19.3%), from €19,721 to €15,921
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 | €606,922 | €517,751 | -€89,171 | -14.7% |
| Fixed assets | 21/28 | €360,427 | €297,355 | -€63,072 | -17.5% |
| Tangible fixed assets | 22/27 | €360,427 | €297,355 | -€63,072 | -17.5% |
| Land and buildings | 22 | €289,592 | €259,402 | -€30,190 | -10.4% |
| Plant, machinery and equipment | 23 | €15,027 | €11,883 | -€3,144 | -20.9% |
| Furniture and vehicles | 24 | €55,808 | €26,070 | -€29,738 | -53.3% |
| Current assets | 29/58 | €246,495 | €220,396 | -€26,099 | -10.6% |
| Stocks and contracts in progress | 3 | €113,018 | €97,053 | -€15,966 | -14.1% |
| Stocks | 30/36 | €113,018 | €97,053 | -€15,966 | -14.1% |
| Amounts receivable within one year | 40/41 | €104,194 | €86,373 | -€17,821 | -17.1% |
| Trade receivables | 40 | €104,194 | €85,217 | -€18,976 | -18.2% |
| Other amounts receivable | 41 | €0 | €1,155 | +€1,155 | |
| Cash at bank and in hand | 54/58 | €25,356 | €31,026 | +€5,670 | +22.4% |
| Deferred charges and accrued income | 490/1 | €3,928 | €5,945 | +€2,017 | +51.4% |
| Total equity and liabilities | 10/49 | €606,922 | €517,751 | -€89,171 | -14.7% |
| Equity | 10/15 | €16,257 | €16,257 | = | 0.0% |
| Contributions | 10/11 | €12,397 | €12,397 | = | 0.0% |
| Reserves | 13 | €3,859 | €3,859 | = | 0.0% |
| Distributable reserves | 133 | €3,859 | €3,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €590,666 | €501,494 | -€89,171 | -15.1% |
| Amounts payable after more than one year | 17 | €304,824 | €267,927 | -€36,897 | -12.1% |
| Financial debts | 170/4 | €304,824 | €267,927 | -€36,897 | -12.1% |
| Amounts payable within one year | 42/48 | €273,681 | €218,978 | -€54,704 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €57,839 | €36,897 | -€20,941 | -36.2% |
| Financial debts | 43 | €18,492 | €17,733 | -€759 | -4.1% |
| Credit institutions | 430/8 | €18,492 | €17,733 | -€759 | -4.1% |
| Trade debts | 44 | €132,647 | €127,456 | -€5,191 | -3.9% |
| Suppliers | 440/4 | €132,647 | €127,456 | -€5,191 | -3.9% |
| Taxes, remuneration and social security | 45 | €49,511 | €36,892 | -€12,619 | -25.5% |
| Taxes | 450/3 | €32,404 | €24,651 | -€7,752 | -23.9% |
| Remuneration and social security | 454/9 | €17,107 | €12,241 | -€4,866 | -28.4% |
| Other amounts payable | 47/48 | €15,193 | €0 | -€15,193 | -100% |
| Accrued charges and deferred income | 492/3 | €12,160 | €14,590 | +€2,430 | +20.0% |
| Remuneration, social security and pensions | 62 | €120,851 | €96,762 | -€24,088 | -19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,273 | €63,072 | +€799 | +1.3% |
| Other operating charges | 640/8 | €4,678 | €4,778 | +€100 | +2.1% |
| Gross operating margin | 9900 | €295,045 | €248,918 | -€46,127 | -15.6% |
| Operating profit (loss) | 9901 | €107,243 | €84,307 | -€22,937 | -21.4% |
| Financial income | 75/76B | €149 | €7 | -€142 | -95.4% |
| Recurring financial income | 75 | €149 | €7 | -€142 | -95.4% |
| Financial charges | 65/66B | €17,573 | €14,745 | -€2,828 | -16.1% |
| Recurring financial charges | 65 | €17,573 | €14,745 | -€2,828 | -16.1% |
| Profit (loss) for the period before taxes | 9903 | €89,820 | €69,569 | -€20,251 | -22.5% |
| Income taxes | 67/77 | €19,721 | €15,921 | -€3,801 | -19.3% |
| Profit (loss) for the period | 9904 | €70,098 | €53,648 | -€16,450 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €70,098 | €53,648 | -€16,450 | -23.5% |
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 30 October 2026 via checked.be.