Apotheek Centrum Schelle: 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 Schelle
Largest movements
- Tangible fixed assets -€17,477
down €17,477 (-3.7%), from €466,432 to €448,954
of which Land and buildings: -€11,875
- Cash +€13,999
up €13,999 (+16.3%), from €86,081 to €100,080
mainly Net result for the year (+€53,470) and Depreciation (+€17,477)
- Receivables within one year +€12,627
up €12,627 (+9.3%), from €135,476 to €148,103
of which Trade receivables: +€8,471
- Reserves +€53,470
up €53,470 (+33.4%), from €160,314 to €213,784
- Other debts -€31,442
down €31,442 (-99.8%), from €31,503 to €61
- Debts after one year -€26,712
down €26,712 (-6.1%), from €439,625 to €412,912
- Tax, wage and social debts +€11,025
up €11,025 (+134%), from €8,257 to €19,281
of which Remuneration and social security: +€11,025
- Gross operating margin -€9,182
down €9,182 (-3.4%), from €273,681 to €264,499
- Staff costs +€6,994
up €6,994 (+4.6%), from €151,856 to €158,850
- Taxes +€4,749
up €4,749 (+32.0%), from €14,861 to €19,609
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 | €885,913 | €885,049 | -€864 | -0.1% |
| Fixed assets | 21/28 | €466,432 | €448,954 | -€17,477 | -3.7% |
| Tangible fixed assets | 22/27 | €466,432 | €448,954 | -€17,477 | -3.7% |
| Land and buildings | 22 | €445,640 | €433,765 | -€11,875 | -2.7% |
| Plant, machinery and equipment | 23 | €17,594 | €13,123 | -€4,471 | -25.4% |
| Furniture and vehicles | 24 | €3,198 | €2,066 | -€1,131 | -35.4% |
| Current assets | 29/58 | €419,481 | €436,094 | +€16,613 | +4.0% |
| Stocks and contracts in progress | 3 | €180,064 | €173,539 | -€6,525 | -3.6% |
| Stocks | 30/36 | €180,064 | €173,539 | -€6,525 | -3.6% |
| Amounts receivable within one year | 40/41 | €135,476 | €148,103 | +€12,627 | +9.3% |
| Trade receivables | 40 | €111,003 | €119,474 | +€8,471 | +7.6% |
| Other amounts receivable | 41 | €24,473 | €28,629 | +€4,155 | +17.0% |
| Cash at bank and in hand | 54/58 | €86,081 | €100,080 | +€13,999 | +16.3% |
| Deferred charges and accrued income | 490/1 | €17,860 | €14,372 | -€3,488 | -19.5% |
| Total equity and liabilities | 10/49 | €885,913 | €885,049 | -€864 | -0.1% |
| Equity | 10/15 | €178,906 | €232,376 | +€53,470 | +29.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €160,314 | €213,784 | +€53,470 | +33.4% |
| Distributable reserves | 133 | €160,314 | €213,784 | +€53,470 | +33.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €707,006 | €652,673 | -€54,334 | -7.7% |
| Amounts payable after more than one year | 17 | €439,625 | €412,912 | -€26,712 | -6.1% |
| Financial debts | 170/4 | €439,625 | €412,912 | -€26,712 | -6.1% |
| Amounts payable within one year | 42/48 | €266,962 | €239,432 | -€27,530 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €30,118 | €26,712 | -€3,406 | -11.3% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €97,084 | €93,378 | -€3,707 | -3.8% |
| Suppliers | 440/4 | €97,084 | €93,378 | -€3,707 | -3.8% |
| Taxes, remuneration and social security | 45 | €8,257 | €19,281 | +€11,025 | +134% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €8,257 | €19,281 | +€11,025 | +134% |
| Other amounts payable | 47/48 | €31,503 | €61 | -€31,442 | -99.8% |
| Accrued charges and deferred income | 492/3 | €420 | €328 | -€92 | -21.9% |
| Non-recurring operating income | 76A | €11,794 | €0 | -€11,794 | -100% |
| Remuneration, social security and pensions | 62 | €151,856 | €158,850 | +€6,994 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,475 | €17,477 | -€998 | -5.4% |
| Other operating charges | 640/8 | €460 | €392 | -€68 | -14.9% |
| Gross operating margin | 9900 | €273,681 | €264,499 | -€9,182 | -3.4% |
| Operating profit (loss) | 9901 | €102,890 | €87,781 | -€15,110 | -14.7% |
| Financial income | 75/76B | €389 | €354 | -€35 | -8.9% |
| Recurring financial income | 75 | €389 | €354 | -€35 | -8.9% |
| Financial charges | 65/66B | €16,430 | €15,055 | -€1,375 | -8.4% |
| Recurring financial charges | 65 | €16,430 | €15,055 | -€1,375 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €86,849 | €73,079 | -€13,769 | -15.9% |
| Income taxes | 67/77 | €14,861 | €19,609 | +€4,749 | +32.0% |
| Profit (loss) for the period | 9904 | €71,988 | €53,470 | -€18,518 | -25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €71,988 | €53,470 | -€18,518 | -25.7% |
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.