APOTHEEK COLLIN: 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 COLLIN
Largest movements
- Stocks and contracts +€20,617
up €20,617 (+12.2%), from €168,509 to €189,126
- Cash +€14,675
up €14,675 (+134%), from €10,930 to €25,605
mainly Net result for the year (+€96,171) and Other debts (+€28,500)
- Tangible fixed assets -€10,763
down €10,763 (-8.7%), from €124,356 to €113,593
of which Land and buildings: -€11,352
- Receivables within one year +€5,849
up €5,849 (+5.3%), from €110,595 to €116,444
of which Trade receivables: +€8,933
- Other debts +€28,500
up €28,500 (+42.2%), from €67,500 to €96,000
- Debts after one year -€10,951
down €10,951 (-9.6%), from €114,438 to €103,487
- Trade debts +€6,755
up €6,755 (+6.4%), from €105,159 to €111,914
- Gross operating margin +€30,310
up €30,310 (+16.1%), from €188,464 to €218,774
- Staff costs +€5,799
up €5,799 (+7.3%), from €79,344 to €85,143
- Financial charges -€5,718
down €5,718 (-27.7%), from €20,650 to €14,932
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 | €421,526 | €448,340 | +€26,814 | +6.4% |
| Fixed assets | 21/28 | €124,356 | €113,593 | -€10,763 | -8.7% |
| Tangible fixed assets | 22/27 | €124,356 | €113,593 | -€10,763 | -8.7% |
| Land and buildings | 22 | €108,463 | €97,111 | -€11,352 | -10.5% |
| Plant, machinery and equipment | 23 | €11,027 | €10,468 | -€559 | -5.1% |
| Furniture and vehicles | 24 | €4,865 | €6,014 | +€1,149 | +23.6% |
| Current assets | 29/58 | €297,171 | €334,748 | +€37,577 | +12.6% |
| Stocks and contracts in progress | 3 | €168,509 | €189,126 | +€20,617 | +12.2% |
| Stocks | 30/36 | €168,509 | €189,126 | +€20,617 | +12.2% |
| Amounts receivable within one year | 40/41 | €110,595 | €116,444 | +€5,849 | +5.3% |
| Trade receivables | 40 | €66,529 | €75,462 | +€8,933 | +13.4% |
| Other amounts receivable | 41 | €44,066 | €40,982 | -€3,084 | -7.0% |
| Cash at bank and in hand | 54/58 | €10,930 | €25,605 | +€14,675 | +134% |
| Deferred charges and accrued income | 490/1 | €7,137 | €3,573 | -€3,564 | -49.9% |
| Total equity and liabilities | 10/49 | €421,526 | €448,340 | +€26,814 | +6.4% |
| Equity | 10/15 | €105,102 | €105,273 | +€171 | +0.2% |
| 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 | €43,102 | €43,273 | +€171 | +0.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €36,902 | €37,073 | +€171 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €316,424 | €343,068 | +€26,643 | +8.4% |
| Amounts payable after more than one year | 17 | €114,438 | €103,487 | -€10,951 | -9.6% |
| Financial debts | 170/4 | €114,438 | €103,487 | -€10,951 | -9.6% |
| Amounts payable within one year | 42/48 | €201,985 | €239,414 | +€37,429 | +18.5% |
| Current portion of amounts payable after more than one year | 42 | €10,562 | €10,951 | +€390 | +3.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €105,159 | €111,914 | +€6,755 | +6.4% |
| Suppliers | 440/4 | €105,159 | €111,914 | +€6,755 | +6.4% |
| Taxes, remuneration and social security | 45 | €18,764 | €20,548 | +€1,784 | +9.5% |
| Taxes | 450/3 | €6,366 | €7,802 | +€1,436 | +22.6% |
| Remuneration and social security | 454/9 | €12,398 | €12,746 | +€348 | +2.8% |
| Other amounts payable | 47/48 | €67,500 | €96,000 | +€28,500 | +42.2% |
| Accrued charges and deferred income | 492/3 | €1 | €167 | +€166 | +13,602% |
| Remuneration, social security and pensions | 62 | €79,344 | €85,143 | +€5,799 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,349 | €16,373 | +€1,024 | +6.7% |
| Other operating charges | 640/8 | €1,958 | €1,869 | -€89 | -4.6% |
| Gross operating margin | 9900 | €188,464 | €218,774 | +€30,310 | +16.1% |
| Operating profit (loss) | 9901 | €91,813 | €115,389 | +€23,576 | +25.7% |
| Financial income | 75/76B | €19 | €18 | -€1 | -4.2% |
| Recurring financial income | 75 | €19 | €18 | -€1 | -4.2% |
| Financial charges | 65/66B | €20,650 | €14,932 | -€5,718 | -27.7% |
| Recurring financial charges | 65 | €20,650 | €14,932 | -€5,718 | -27.7% |
| Profit (loss) for the period before taxes | 9903 | €71,181 | €100,475 | +€29,294 | +41.2% |
| Income taxes | 67/77 | €3,669 | €4,305 | +€635 | +17.3% |
| Profit (loss) for the period | 9904 | €67,512 | €96,171 | +€28,658 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | €67,512 | €96,171 | +€28,658 | +42.4% |
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.