Apotheek Claeys: 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 Claeys
Largest movements
- Cash +€255,538
up €255,538 (+51.9%), from €492,301 to €747,839
mainly Other debts (+€141,979) and Current investments (+€140,000)
- Current investments -€140,000
down €140,000 (-48.3%), from €290,000 to €150,000
- Tangible fixed assets -€58,812
down €58,812 (-10.6%), from €556,471 to €497,659
of which Land and buildings: -€52,705
- Receivables within one year +€44,373
up €44,373 (+25.7%), from €172,975 to €217,348
of which Trade receivables: +€46,033
- Other debts +€141,979
up €141,979 (+18.3%), from €776,769 to €918,747
- Debts after one year -€22,035
down €22,035 (-22.5%), from €98,028 to €75,992
- Trade debts -€20,700
down €20,700 (-9.8%), from €210,615 to €189,914
- Staff costs +€50,162
up €50,162 (+41.6%), from €120,727 to €170,889
- Gross operating margin +€43,848
up €43,848 (+14.3%), from €305,655 to €349,503
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 | €1,683,920 | €1,789,416 | +€105,496 | +6.3% |
| Fixed assets | 21/28 | €561,611 | €502,799 | -€58,812 | -10.5% |
| Tangible fixed assets | 22/27 | €556,471 | €497,659 | -€58,812 | -10.6% |
| Land and buildings | 22 | €509,076 | €456,371 | -€52,705 | -10.4% |
| Plant, machinery and equipment | 23 | €1,258 | €799 | -€459 | -36.5% |
| Furniture and vehicles | 24 | €46,138 | €40,489 | -€5,649 | -12.2% |
| Financial fixed assets | 28 | €5,140 | €5,140 | = | 0.0% |
| Current assets | 29/58 | €1,122,309 | €1,286,618 | +€164,309 | +14.6% |
| Stocks and contracts in progress | 3 | €164,765 | €170,892 | +€6,128 | +3.7% |
| Stocks | 30/36 | €164,765 | €170,892 | +€6,128 | +3.7% |
| Amounts receivable within one year | 40/41 | €172,975 | €217,348 | +€44,373 | +25.7% |
| Trade receivables | 40 | €165,792 | €211,825 | +€46,033 | +27.8% |
| Other amounts receivable | 41 | €7,183 | €5,523 | -€1,659 | -23.1% |
| Current investments | 50/53 | €290,000 | €150,000 | -€140,000 | -48.3% |
| Cash at bank and in hand | 54/58 | €492,301 | €747,839 | +€255,538 | +51.9% |
| Deferred charges and accrued income | 490/1 | €2,268 | €538 | -€1,730 | -76.3% |
| Total equity and liabilities | 10/49 | €1,683,920 | €1,789,416 | +€105,496 | +6.3% |
| Equity | 10/15 | €546,900 | €546,900 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €528,300 | €528,300 | = | 0.0% |
| Distributable reserves | 133 | €528,300 | €528,300 | = | 0.0% |
| Amounts payable | 17/49 | €1,137,020 | €1,242,517 | +€105,496 | +9.3% |
| Amounts payable after more than one year | 17 | €98,028 | €75,992 | -€22,035 | -22.5% |
| Financial debts | 170/4 | €98,028 | €75,992 | -€22,035 | -22.5% |
| Amounts payable within one year | 42/48 | €1,029,741 | €1,157,545 | +€127,804 | +12.4% |
| Current portion of amounts payable after more than one year | 42 | €21,157 | €22,035 | +€879 | +4.2% |
| Trade debts | 44 | €210,615 | €189,914 | -€20,700 | -9.8% |
| Suppliers | 440/4 | €210,615 | €189,914 | -€20,700 | -9.8% |
| Taxes, remuneration and social security | 45 | €21,201 | €26,848 | +€5,647 | +26.6% |
| Taxes | 450/3 | €5,222 | €4,707 | -€515 | -9.9% |
| Remuneration and social security | 454/9 | €15,980 | €22,141 | +€6,162 | +38.6% |
| Other amounts payable | 47/48 | €776,769 | €918,747 | +€141,979 | +18.3% |
| Accrued charges and deferred income | 492/3 | €9,252 | €8,979 | -€272 | -2.9% |
| Remuneration, social security and pensions | 62 | €120,727 | €170,889 | +€50,162 | +41.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,011 | €61,125 | -€885 | -1.4% |
| Other operating charges | 640/8 | €2,478 | €2,637 | +€159 | +6.4% |
| Gross operating margin | 9900 | €305,655 | €349,503 | +€43,848 | +14.3% |
| Operating profit (loss) | 9901 | €120,440 | €114,851 | -€5,588 | -4.6% |
| Financial income | 75/76B | €5,097 | €3,859 | -€1,238 | -24.3% |
| Recurring financial income | 75 | €5,097 | €3,859 | -€1,238 | -24.3% |
| Financial charges | 65/66B | €19,088 | €17,411 | -€1,677 | -8.8% |
| Recurring financial charges | 65 | €19,088 | €17,411 | -€1,677 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €106,449 | €101,300 | -€5,149 | -4.8% |
| Income taxes | 67/77 | €26,525 | €26,431 | -€95 | -0.4% |
| Profit (loss) for the period | 9904 | €79,924 | €74,869 | -€5,055 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,924 | €74,869 | -€5,055 | -6.3% |
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 24 October 2026 via checked.be.