APOTHEEK CLAEYS-BUYLE: 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-BUYLE
Largest movements
- Current investments +€102,709
up €102,709 (+77.7%), from €132,151 to €234,860
- Cash +€79,532
up €79,532 (+16.4%), from €483,496 to €563,029
mainly Net result for the year (+€100,792) and Stocks and contracts (+€54,793)
- Stocks and contracts -€54,793
down €54,793 (-20.1%), from €272,128 to €217,335
- Tangible fixed assets -€27,007
down €27,007 (-34.9%), from €77,461 to €50,454
of which Land and buildings: -€37,749
- Receivables within one year +€26,232
up €26,232 (+19.2%), from €136,798 to €163,031
of which Trade receivables: +€26,236
- Other debts +€50,497
up €50,497 (+70.8%), from €71,296 to €121,793
- Reserves +€47,824
up €47,824 (+7.0%), from €681,820 to €729,643
of which Distributable reserves: +€47,824
- Trade debts +€15,542
up €15,542 (+4.9%), from €318,966 to €334,507
- Gross operating margin +€43,885
up €43,885 (+11.1%), from €396,951 to €440,836
- Taxes +€12,368
up €12,368 (+39.5%), from €31,351 to €43,719
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 | €1,143,815 | €1,270,503 | +€126,688 | +11.1% |
| Fixed assets | 21/28 | €77,791 | €50,785 | -€27,007 | -34.7% |
| Tangible fixed assets | 22/27 | €77,461 | €50,454 | -€27,007 | -34.9% |
| Land and buildings | 22 | €50,538 | €12,790 | -€37,749 | -74.7% |
| Plant, machinery and equipment | 23 | €2,883 | €16,004 | +€13,121 | +455% |
| Furniture and vehicles | 24 | €24,039 | €21,660 | -€2,379 | -9.9% |
| Financial fixed assets | 28 | €331 | €331 | = | 0.0% |
| Current assets | 29/58 | €1,066,024 | €1,219,719 | +€153,695 | +14.4% |
| Stocks and contracts in progress | 3 | €272,128 | €217,335 | -€54,793 | -20.1% |
| Stocks | 30/36 | €272,128 | €217,335 | -€54,793 | -20.1% |
| Amounts receivable within one year | 40/41 | €136,798 | €163,031 | +€26,232 | +19.2% |
| Trade receivables | 40 | €136,795 | €163,031 | +€26,236 | +19.2% |
| Other amounts receivable | 41 | €4 | - | -€4 | |
| Current investments | 50/53 | €132,151 | €234,860 | +€102,709 | +77.7% |
| Cash at bank and in hand | 54/58 | €483,496 | €563,029 | +€79,532 | +16.4% |
| Deferred charges and accrued income | 490/1 | €41,450 | €41,464 | +€14 | 0.0% |
| Total equity and liabilities | 10/49 | €1,143,815 | €1,270,503 | +€126,688 | +11.1% |
| Equity | 10/15 | €700,420 | €748,243 | +€47,824 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €681,820 | €729,643 | +€47,824 | +7.0% |
| Tax-exempt reserves | 132 | €3,307 | €3,307 | = | 0.0% |
| Distributable reserves | 133 | €678,513 | €726,336 | +€47,824 | +7.0% |
| Amounts payable | 17/49 | €443,396 | €522,260 | +€78,864 | +17.8% |
| Amounts payable within one year | 42/48 | €440,045 | €516,445 | +€76,400 | +17.4% |
| Trade debts | 44 | €318,966 | €334,507 | +€15,542 | +4.9% |
| Suppliers | 440/4 | €318,966 | €334,507 | +€15,542 | +4.9% |
| Taxes, remuneration and social security | 45 | €49,784 | €60,145 | +€10,361 | +20.8% |
| Taxes | 450/3 | €9,879 | €21,617 | +€11,738 | +119% |
| Remuneration and social security | 454/9 | €39,905 | €38,528 | -€1,378 | -3.5% |
| Other amounts payable | 47/48 | €71,296 | €121,793 | +€50,497 | +70.8% |
| Accrued charges and deferred income | 492/3 | €3,350 | €5,815 | +€2,465 | +73.6% |
| Remuneration, social security and pensions | 62 | €245,049 | €249,016 | +€3,967 | +1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,822 | €40,976 | -€3,846 | -8.6% |
| Other operating charges | 640/8 | €2,701 | €2,654 | -€47 | -1.7% |
| Gross operating margin | 9900 | €396,951 | €440,836 | +€43,885 | +11.1% |
| Operating profit (loss) | 9901 | €104,379 | €148,190 | +€43,811 | +42.0% |
| Financial income | 75/76B | €4,081 | €4,935 | +€854 | +20.9% |
| Recurring financial income | 75 | €4,081 | €4,935 | +€854 | +20.9% |
| Financial charges | 65/66B | €5,053 | €8,615 | +€3,562 | +70.5% |
| Recurring financial charges | 65 | €5,053 | €8,615 | +€3,562 | +70.5% |
| Profit (loss) for the period before taxes | 9903 | €103,407 | €144,511 | +€41,104 | +39.7% |
| Income taxes | 67/77 | €31,351 | €43,719 | +€12,368 | +39.5% |
| Profit (loss) for the period | 9904 | €72,056 | €100,792 | +€28,736 | +39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €72,056 | €100,792 | +€28,736 | +39.9% |
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 28 October 2026 via checked.be.