APOTHEEK COLLA-ACKX: 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 COLLA-ACKX
Largest movements
- Tangible fixed assets +€436,168
up €436,168 (+1,919%), from €22,731 to €458,898
of which Plant, machinery and equipment: +€437,301
- Cash -€169,694
down €169,694 (-37.1%), from €456,788 to €287,095
mainly Investment in fixed assets (net) (-€464,651) and Contributions, distributions and other (-€190,588)
- Receivables within one year +€36,418
up €36,418 (+13.2%), from €276,327 to €312,745
of which Other amounts receivable: +€39,366
- Other debts +€297,884
up €297,884 (+58.5%), from €509,617 to €807,501
- Gross operating margin -€30,622
down €30,622 (-8.5%), from €361,133 to €330,511
- Staff costs -€16,938
down €16,938 (-18.0%), from €93,863 to €76,925
- Depreciation +€15,439
up €15,439 (+118%), from €13,045 to €28,483
- Taxes +€6,224
up €6,224 (+26.8%), from €23,240 to €29,463
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 | €904,109 | €1,195,931 | +€291,822 | +32.3% |
| Fixed assets | 21/28 | €22,731 | €458,898 | +€436,168 | +1,919% |
| Tangible fixed assets | 22/27 | €22,731 | €458,898 | +€436,168 | +1,919% |
| Land and buildings | 22 | €9,229 | €6,141 | -€3,088 | -33.5% |
| Plant, machinery and equipment | 23 | €6,335 | €443,636 | +€437,301 | +6,903% |
| Furniture and vehicles | 24 | €7,166 | €9,121 | +€1,955 | +27.3% |
| Current assets | 29/58 | €881,378 | €737,032 | -€144,346 | -16.4% |
| Stocks and contracts in progress | 3 | €135,979 | €133,980 | -€1,999 | -1.5% |
| Stocks | 30/36 | €135,979 | €133,980 | -€1,999 | -1.5% |
| Amounts receivable within one year | 40/41 | €276,327 | €312,745 | +€36,418 | +13.2% |
| Trade receivables | 40 | €156,516 | €153,568 | -€2,948 | -1.9% |
| Other amounts receivable | 41 | €119,811 | €159,177 | +€39,366 | +32.9% |
| Cash at bank and in hand | 54/58 | €456,788 | €287,095 | -€169,694 | -37.1% |
| Deferred charges and accrued income | 490/1 | €12,284 | €3,213 | -€9,071 | -73.8% |
| Total equity and liabilities | 10/49 | €904,109 | €1,195,931 | +€291,822 | +32.3% |
| Equity | 10/15 | €257,232 | €257,232 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €195,232 | €195,232 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €189,032 | €189,032 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €646,876 | €938,698 | +€291,822 | +45.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €643,024 | €933,335 | +€290,311 | +45.1% |
| Current portion of amounts payable after more than one year | 42 | €5,156 | €25 | -€5,131 | -99.5% |
| Trade debts | 44 | €114,849 | €114,070 | -€779 | -0.7% |
| Suppliers | 440/4 | €114,849 | €114,070 | -€779 | -0.7% |
| Taxes, remuneration and social security | 45 | €13,402 | €11,739 | -€1,663 | -12.4% |
| Taxes | 450/3 | €2,649 | €1,097 | -€1,552 | -58.6% |
| Remuneration and social security | 454/9 | €10,754 | €10,642 | -€111 | -1.0% |
| Other amounts payable | 47/48 | €509,617 | €807,501 | +€297,884 | +58.5% |
| Accrued charges and deferred income | 492/3 | €3,852 | €5,363 | +€1,511 | +39.2% |
| Remuneration, social security and pensions | 62 | €93,863 | €76,925 | -€16,938 | -18.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,045 | €28,483 | +€15,439 | +118% |
| Other operating charges | 640/8 | €555 | €546 | -€9 | -1.6% |
| Gross operating margin | 9900 | €361,133 | €330,511 | -€30,622 | -8.5% |
| Operating profit (loss) | 9901 | €253,671 | €224,557 | -€29,114 | -11.5% |
| Financial income | 75/76B | €1,527 | €1,044 | -€483 | -31.7% |
| Recurring financial income | 75 | €1,527 | €1,044 | -€483 | -31.7% |
| Financial charges | 65/66B | €5,731 | €5,549 | -€182 | -3.2% |
| Recurring financial charges | 65 | €5,731 | €5,549 | -€182 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €249,467 | €220,052 | -€29,415 | -11.8% |
| Income taxes | 67/77 | €23,240 | €29,463 | +€6,224 | +26.8% |
| Profit (loss) for the period | 9904 | €226,227 | €190,588 | -€35,639 | -15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €226,227 | €190,588 | -€35,639 | -15.8% |
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 21 October 2026 via checked.be.