Apotheek Clessens: what changed
What changed
Apotheek Clessens
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€48,016
2024 · €44,869+€3,147
Equity
€421,655
2024 · €373,639+€48,016
Cash
€12,223
2024 · €6,412+€5,811
Balance sheet total
€1.2m
2024 · €1.2m+€7,468
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€48,016
up €48,016 (+15.7%), from €305,439 to €353,455
- Trade debts -€34,501
down €34,501 (-23.3%), from €148,048 to €113,547
Income statement
- Gross operating margin +€33,720
up €33,720 (+14.9%), from €225,844 to €259,564
- Financial charges +€16,274
up €16,274 (+468%), from €3,478 to €19,752
- Staff costs +€11,830
up €11,830 (+7.5%), from €157,352 to €169,182
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€44,869
Gross operating margin
+€33,720
Staff costs
-€11,830
Depreciation
-€33
Other operating charges
-€73
Financial income
-€1,040
Financial charges
-€16,274
Taxes
-€1,323
Result 2025
€48,016
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€4,102
Investment
€0
Financing
+€1,709
Cash 2024
€6,412
From operations (derived)
+€4,102
Net result for the year
+€48,016
Depreciation
+€3,371
Stocks and contracts
-€7,638
Receivables within one year
+€2,513
Deferred charges and accrued income
+€98
Trade debts
-€34,501
Tax, wage and social debts
+€3,892
Other debts
-€11,648
Financing
+€1,709
Short-term financial debts
+€1,709
Cash 2025
€12,223
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,184,391 | €1,191,858 | +€7,468 | +0.6% |
| Fixed assets | 21/28 | €1,002,314 | €998,943 | -€3,371 | -0.3% |
| Tangible fixed assets | 22/27 | €20,417 | €17,046 | -€3,371 | -16.5% |
| Plant, machinery and equipment | 23 | €20,417 | €17,046 | -€3,371 | -16.5% |
| Financial fixed assets | 28 | €981,898 | €981,898 | = | 0.0% |
| Current assets | 29/58 | €182,076 | €192,915 | +€10,839 | +6.0% |
| Stocks and contracts in progress | 3 | €90,832 | €98,470 | +€7,638 | +8.4% |
| Stocks | 30/36 | €90,832 | €98,470 | +€7,638 | +8.4% |
| Amounts receivable within one year | 40/41 | €82,452 | €79,940 | -€2,513 | -3.0% |
| Trade receivables | 40 | €82,249 | €79,940 | -€2,309 | -2.8% |
| Other amounts receivable | 41 | €203 | - | -€203 | |
| Cash at bank and in hand | 54/58 | €6,412 | €12,223 | +€5,811 | +90.6% |
| Deferred charges and accrued income | 490/1 | €2,380 | €2,283 | -€98 | -4.1% |
| Total equity and liabilities | 10/49 | €1,184,391 | €1,191,858 | +€7,468 | +0.6% |
| Equity | 10/15 | €373,639 | €421,655 | +€48,016 | +12.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €305,439 | €353,455 | +€48,016 | +15.7% |
| Amounts payable | 17/49 | €810,752 | €770,203 | -€40,549 | -5.0% |
| Amounts payable after more than one year | 17 | €500,000 | €500,000 | = | 0.0% |
| Other amounts payable | 178/9 | €500,000 | €500,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €310,752 | €270,203 | -€40,549 | -13.0% |
| Financial debts | 43 | €2,500 | €4,209 | +€1,709 | +68.4% |
| Credit institutions | 430/8 | €2,500 | €4,209 | +€1,709 | +68.4% |
| Trade debts | 44 | €148,048 | €113,547 | -€34,501 | -23.3% |
| Suppliers | 440/4 | €148,048 | €113,547 | -€34,501 | -23.3% |
| Taxes, remuneration and social security | 45 | €35,132 | €39,024 | +€3,892 | +11.1% |
| Taxes | 450/3 | €10,511 | €13,385 | +€2,874 | +27.3% |
| Remuneration and social security | 454/9 | €24,621 | €25,639 | +€1,018 | +4.1% |
| Other amounts payable | 47/48 | €125,071 | €113,423 | -€11,648 | -9.3% |
| Remuneration, social security and pensions | 62 | €157,352 | €169,182 | +€11,830 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,338 | €3,371 | +€33 | +1.0% |
| Other operating charges | 640/8 | €2,667 | €2,739 | +€73 | +2.7% |
| Gross operating margin | 9900 | €225,844 | €259,564 | +€33,720 | +14.9% |
| Operating profit (loss) | 9901 | €62,488 | €84,271 | +€21,784 | +34.9% |
| Financial income | 75/76B | €1,722 | €682 | -€1,040 | -60.4% |
| Recurring financial income | 75 | €1,722 | €682 | -€1,040 | -60.4% |
| Financial charges | 65/66B | €3,478 | €19,752 | +€16,274 | +468% |
| Recurring financial charges | 65 | €3,478 | €19,752 | +€16,274 | +468% |
| Profit (loss) for the period before taxes | 9903 | €60,732 | €65,202 | +€4,470 | +7.4% |
| Income taxes | 67/77 | €15,862 | €17,186 | +€1,323 | +8.3% |
| Profit (loss) for the period | 9904 | €44,869 | €48,016 | +€3,147 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,869 | €48,016 | +€3,147 | +7.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.