APOTHEEK CELIS: 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 CELIS
Largest movements
- Cash +€72,957
up €72,957 (+75.8%), from €96,283 to €169,240
mainly Other debts (+€80,025) and Net result for the year (+€66,294)
- Tangible fixed assets +€5,664
up €5,664 (+390%), from €1,452 to €7,116
- Other debts +€80,025
up €80,025 (+65.6%), from €122,017 to €202,042
- Profit (loss) carried forward +€3,794
up €3,794 (+9.8%), from €38,562 to €42,356
- Gross operating margin -€14,354
down €14,354 (-14.3%), from €100,609 to €86,255
- Financial charges +€8,313
up €8,313 (+86.7%), from €9,583 to €17,896
- Financial income -€2,656
down €2,656 (-62.6%), from €4,241 to €1,585
of which Non-recurring financial income: -€1,997
- Other operating charges -€1,223
down €1,223 (-75.4%), from €1,623 to €400
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 | €291,606 | €371,497 | +€79,890 | +27.4% |
| Fixed assets | 21/28 | €1,452 | €7,116 | +€5,664 | +390% |
| Tangible fixed assets | 22/27 | €1,452 | €7,116 | +€5,664 | +390% |
| Plant, machinery and equipment | 23 | €1,452 | €7,116 | +€5,664 | +390% |
| Current assets | 29/58 | €290,155 | €364,381 | +€74,226 | +25.6% |
| Stocks and contracts in progress | 3 | €101,439 | €102,380 | +€940 | +0.9% |
| Stocks | 30/36 | €101,439 | €102,380 | +€940 | +0.9% |
| Amounts receivable within one year | 40/41 | €91,400 | €89,215 | -€2,185 | -2.4% |
| Trade receivables | 40 | €84,970 | €81,658 | -€3,312 | -3.9% |
| Other amounts receivable | 41 | €6,429 | €7,556 | +€1,127 | +17.5% |
| Cash at bank and in hand | 54/58 | €96,283 | €169,240 | +€72,957 | +75.8% |
| Deferred charges and accrued income | 490/1 | €1,033 | €3,547 | +€2,514 | +243% |
| Total equity and liabilities | 10/49 | €291,606 | €371,497 | +€79,890 | +27.4% |
| Equity | 10/15 | €115,644 | €119,438 | +€3,794 | +3.3% |
| 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 | €15,082 | €15,082 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €5,907 | €5,907 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,562 | €42,356 | +€3,794 | +9.8% |
| Amounts payable | 17/49 | €175,962 | €252,058 | +€76,096 | +43.2% |
| Amounts payable within one year | 42/48 | €172,003 | €249,257 | +€77,254 | +44.9% |
| Trade debts | 44 | €49,986 | €47,215 | -€2,771 | -5.5% |
| Suppliers | 440/4 | €49,986 | €47,215 | -€2,771 | -5.5% |
| Other amounts payable | 47/48 | €122,017 | €202,042 | +€80,025 | +65.6% |
| Accrued charges and deferred income | 492/3 | €3,959 | €2,801 | -€1,158 | -29.3% |
| Remuneration, social security and pensions | 62 | €199 | - | -€199 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,323 | €1,751 | +€427 | +32.3% |
| Other operating charges | 640/8 | €1,623 | €400 | -€1,223 | -75.4% |
| Gross operating margin | 9900 | €100,609 | €86,255 | -€14,354 | -14.3% |
| Operating profit (loss) | 9901 | €97,464 | €84,105 | -€13,359 | -13.7% |
| Financial income | 75/76B | €4,241 | €1,585 | -€2,656 | -62.6% |
| Recurring financial income | 75 | €2,244 | €1,585 | -€659 | -29.4% |
| Non-recurring financial income | 76B | €1,997 | - | -€1,997 | |
| Financial charges | 65/66B | €9,583 | €17,896 | +€8,313 | +86.7% |
| Recurring financial charges | 65 | €9,583 | €17,896 | +€8,313 | +86.7% |
| Profit (loss) for the period before taxes | 9903 | €92,122 | €67,794 | -€24,328 | -26.4% |
| Income taxes | 67/77 | €729 | €1,500 | +€771 | +106% |
| Profit (loss) for the period | 9904 | €91,393 | €66,294 | -€25,099 | -27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €91,393 | €66,294 | -€25,099 | -27.5% |
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 15 October 2026 via checked.be.