APOTHEEK CENTRUM HALEN: 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 CENTRUM HALEN
Largest movements
- Receivables within one year +€40,029
up €40,029 (+31.1%), from €128,534 to €168,563
of which Trade receivables: +€37,305
- Cash -€38,983
down €38,983 (-30.5%), from €127,936 to €88,952
mainly Contributions, distributions and other (-€234,600) and Receivables within one year (-€40,029)
- Other debts +€62,881
up €62,881 (+18.5%), from €339,777 to €402,658
- Trade debts -€31,251
down €31,251 (-32.3%), from €96,682 to €65,431
- Debts after one year -€27,972
down €27,972 (-20.3%), from €137,857 to €109,885
- Taxes +€43,347
up €43,347 (+2,607%), from €1,663 to €45,010
- Depreciation -€28,299
down €28,299 (-63.9%), from €44,276 to €15,977
- Staff costs -€24,232
down €24,232 (-23.0%), from €105,249 to €81,017
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 | €789,953 | €784,469 | -€5,484 | -0.7% |
| Fixed assets | 21/28 | €263,481 | €255,930 | -€7,552 | -2.9% |
| Tangible fixed assets | 22/27 | €263,270 | €255,718 | -€7,552 | -2.9% |
| Land and buildings | 22 | €245,713 | €234,913 | -€10,800 | -4.4% |
| Plant, machinery and equipment | 23 | €11,429 | €10,694 | -€735 | -6.4% |
| Furniture and vehicles | 24 | €6,128 | €10,111 | +€3,983 | +65.0% |
| Financial fixed assets | 28 | €211 | €211 | = | 0.0% |
| Current assets | 29/58 | €526,471 | €528,539 | +€2,068 | +0.4% |
| Stocks and contracts in progress | 3 | €255,442 | €258,297 | +€2,855 | +1.1% |
| Stocks | 30/36 | €255,442 | €258,297 | +€2,855 | +1.1% |
| Amounts receivable within one year | 40/41 | €128,534 | €168,563 | +€40,029 | +31.1% |
| Trade receivables | 40 | €127,098 | €164,402 | +€37,305 | +29.4% |
| Other amounts receivable | 41 | €1,436 | €4,160 | +€2,724 | +190% |
| Cash at bank and in hand | 54/58 | €127,936 | €88,952 | -€38,983 | -30.5% |
| Deferred charges and accrued income | 490/1 | €14,560 | €12,727 | -€1,833 | -12.6% |
| Total equity and liabilities | 10/49 | €789,953 | €784,469 | -€5,484 | -0.7% |
| Equity | 10/15 | €168,541 | €168,620 | +€79 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €6,450 | €6,450 | = | 0.0% |
| Reserves | 13 | €143,499 | €143,578 | +€79 | +0.1% |
| Distributable reserves | 133 | €143,499 | €143,578 | +€79 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €621,412 | €615,849 | -€5,563 | -0.9% |
| Amounts payable after more than one year | 17 | €137,857 | €109,885 | -€27,972 | -20.3% |
| Financial debts | 170/4 | €137,857 | €109,885 | -€27,972 | -20.3% |
| Amounts payable within one year | 42/48 | €482,688 | €505,720 | +€23,033 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €31,805 | €27,972 | -€3,833 | -12.1% |
| Trade debts | 44 | €96,682 | €65,431 | -€31,251 | -32.3% |
| Suppliers | 440/4 | €96,682 | €65,431 | -€31,251 | -32.3% |
| Taxes, remuneration and social security | 45 | €14,423 | €9,658 | -€4,765 | -33.0% |
| Taxes | 450/3 | €1,663 | €59 | -€1,604 | -96.5% |
| Remuneration and social security | 454/9 | €12,760 | €9,600 | -€3,161 | -24.8% |
| Other amounts payable | 47/48 | €339,777 | €402,658 | +€62,881 | +18.5% |
| Accrued charges and deferred income | 492/3 | €867 | €244 | -€623 | -71.9% |
| Remuneration, social security and pensions | 62 | €105,249 | €81,017 | -€24,232 | -23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,276 | €15,977 | -€28,299 | -63.9% |
| Other operating charges | 640/8 | €3,332 | €3,520 | +€187 | +5.6% |
| Gross operating margin | 9900 | €390,823 | €387,270 | -€3,552 | -0.9% |
| Operating profit (loss) | 9901 | €237,965 | €286,757 | +€48,791 | +20.5% |
| Financial income | 75/76B | €3,516 | €2,818 | -€698 | -19.8% |
| Recurring financial income | 75 | €3,516 | €2,818 | -€698 | -19.8% |
| Financial charges | 65/66B | €10,216 | €9,886 | -€330 | -3.2% |
| Recurring financial charges | 65 | €10,216 | €9,886 | -€330 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €231,266 | €279,689 | +€48,423 | +20.9% |
| Income taxes | 67/77 | €1,663 | €45,010 | +€43,347 | +2,607% |
| Profit (loss) for the period | 9904 | €229,603 | €234,679 | +€5,076 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €229,603 | €234,679 | +€5,076 | +2.2% |
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 29 October 2026 via checked.be.