APOTHEEK CLERINX: 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 CLERINX
Largest movements
- Tangible fixed assets -€142,361
down €142,361 (-11.1%), from €1.3m to €1.1m
of which Land and buildings: -€86,240
- Cash +€35,185
up €35,185 (+101%), from €34,805 to €69,990
mainly Depreciation (+€171,831) and Net result for the year (+€88,240)
- Receivables within one year -€18,740
down €18,740 (-12.5%), from €150,006 to €131,266
of which Trade receivables: -€18,740
- Stocks and contracts +€18,352
up €18,352 (+13.5%), from €135,640 to €153,992
- Debts after one year -€90,028
down €90,028 (-17.6%), from €511,009 to €420,981
- Accrued charges and deferred income -€19,405
down €19,405 (-52.9%), from €36,677 to €17,272
- Other debts -€16,313
down €16,313 (-2.0%), from €807,503 to €791,191
- Gross operating margin +€38,719
up €38,719 (+10.2%), from €380,877 to €419,595
- Depreciation -€4,644
down €4,644 (-2.6%), from €176,474 to €171,831
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 | €1,625,212 | €1,512,237 | -€112,975 | -7.0% |
| Fixed assets | 21/28 | €1,287,159 | €1,144,798 | -€142,361 | -11.1% |
| Tangible fixed assets | 22/27 | €1,280,714 | €1,138,352 | -€142,361 | -11.1% |
| Land and buildings | 22 | €750,416 | €664,176 | -€86,240 | -11.5% |
| Plant, machinery and equipment | 23 | €343,698 | €304,497 | -€39,200 | -11.4% |
| Furniture and vehicles | 24 | €1,866 | €2,217 | +€352 | +18.8% |
| Other tangible fixed assets | 26 | €184,735 | €167,462 | -€17,272 | -9.3% |
| Financial fixed assets | 28 | €6,445 | €6,445 | = | 0.0% |
| Current assets | 29/58 | €338,053 | €367,440 | +€29,387 | +8.7% |
| Stocks and contracts in progress | 3 | €135,640 | €153,992 | +€18,352 | +13.5% |
| Stocks | 30/36 | €135,640 | €153,992 | +€18,352 | +13.5% |
| Amounts receivable within one year | 40/41 | €150,006 | €131,266 | -€18,740 | -12.5% |
| Trade receivables | 40 | €150,006 | €131,266 | -€18,740 | -12.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €34,805 | €69,990 | +€35,185 | +101% |
| Deferred charges and accrued income | 490/1 | €17,602 | €12,192 | -€5,411 | -30.7% |
| Total equity and liabilities | 10/49 | €1,625,212 | €1,512,237 | -€112,975 | -7.0% |
| Equity | 10/15 | €56,224 | €56,264 | +€40 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37,632 | €37,672 | +€40 | +0.1% |
| Distributable reserves | 133 | €37,632 | €37,672 | +€40 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,568,988 | €1,455,974 | -€113,014 | -7.2% |
| Amounts payable after more than one year | 17 | €511,009 | €420,981 | -€90,028 | -17.6% |
| Financial debts | 170/4 | €511,009 | €420,981 | -€90,028 | -17.6% |
| Amounts payable within one year | 42/48 | €1,021,303 | €1,017,721 | -€3,581 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €87,763 | €90,028 | +€2,265 | +2.6% |
| Trade debts | 44 | €96,472 | €105,167 | +€8,695 | +9.0% |
| Suppliers | 440/4 | €96,472 | €105,167 | +€8,695 | +9.0% |
| Taxes, remuneration and social security | 45 | €29,564 | €31,336 | +€1,772 | +6.0% |
| Taxes | 450/3 | €4,567 | €6,811 | +€2,244 | +49.1% |
| Remuneration and social security | 454/9 | €24,997 | €24,525 | -€472 | -1.9% |
| Other amounts payable | 47/48 | €807,503 | €791,191 | -€16,313 | -2.0% |
| Accrued charges and deferred income | 492/3 | €36,677 | €17,272 | -€19,405 | -52.9% |
| Remuneration, social security and pensions | 62 | €144,166 | €142,564 | -€1,602 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €176,474 | €171,831 | -€4,644 | -2.6% |
| Other operating charges | 640/8 | €3,666 | €3,780 | +€114 | +3.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €380,877 | €419,595 | +€38,719 | +10.2% |
| Operating profit (loss) | 9901 | €56,570 | €101,421 | +€44,851 | +79.3% |
| Financial income | 75/76B | €1,745 | €1,351 | -€394 | -22.6% |
| Recurring financial income | 75 | €1,745 | €1,351 | -€394 | -22.6% |
| Financial charges | 65/66B | €15,112 | €13,812 | -€1,300 | -8.6% |
| Recurring financial charges | 65 | €15,112 | €13,812 | -€1,300 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €43,203 | €88,960 | +€45,756 | +106% |
| Income taxes | 67/77 | €1,155 | €720 | -€435 | -37.7% |
| Profit (loss) for the period | 9904 | €42,048 | €88,240 | +€46,191 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €42,048 | €88,240 | +€46,191 | +110% |
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.