APOTHEEK CREVITS: 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 CREVITS
Largest movements
- Cash +€151,435
up €151,435 (+104%), from €145,226 to €296,661
mainly Other debts (+€120,861) and Net result for the year (+€120,056)
- Deferred charges and accrued income +€30,661
up €30,661 (+40.6%), from €75,519 to €106,180
- Other debts +€120,861
up €120,861 (+84.8%), from €142,520 to €263,381
- Accrued charges and deferred income +€24,893
up €24,893 (+554%), from €4,495 to €29,388
- Tax, wage and social debts +€24,425
up €24,425 (+141%), from €17,374 to €41,799
of which Taxes: +€23,772
- Taxes +€24,853
up €24,853 (+4,169%), from €596 to €25,449
- Gross operating margin +€20,203
up €20,203 (+9.3%), from €218,343 to €238,546
- Staff costs +€15,122
up €15,122 (+19.3%), from €78,527 to €93,649
- Financial charges +€8,216
up €8,216 (+76.9%), from -€10,687 to -€2,471
- Financial income +€3,354
up €3,354 (+99.3%), from €3,377 to €6,732
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 | €767,650 | €944,192 | +€176,542 | +23.0% |
| Fixed assets | 21/28 | €23,211 | €16,444 | -€6,768 | -29.2% |
| Tangible fixed assets | 22/27 | €18,211 | €11,444 | -€6,768 | -37.2% |
| Plant, machinery and equipment | 23 | €7,218 | €3,502 | -€3,716 | -51.5% |
| Furniture and vehicles | 24 | €10,993 | €7,941 | -€3,051 | -27.8% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €744,439 | €927,748 | +€183,309 | +24.6% |
| Stocks and contracts in progress | 3 | €194,563 | €190,991 | -€3,573 | -1.8% |
| Stocks | 30/36 | €194,563 | €190,991 | -€3,573 | -1.8% |
| Amounts receivable within one year | 40/41 | €5,773 | €5,094 | -€678 | -11.8% |
| Trade receivables | 40 | €3,135 | €3,043 | -€92 | -2.9% |
| Other amounts receivable | 41 | €2,638 | €2,052 | -€586 | -22.2% |
| Current investments | 50/53 | €323,358 | €328,822 | +€5,465 | +1.7% |
| Cash at bank and in hand | 54/58 | €145,226 | €296,661 | +€151,435 | +104% |
| Deferred charges and accrued income | 490/1 | €75,519 | €106,180 | +€30,661 | +40.6% |
| Total equity and liabilities | 10/49 | €767,650 | €944,192 | +€176,542 | +23.0% |
| Equity | 10/15 | €418,936 | €418,992 | +€56 | 0.0% |
| Contributions | 10/11 | €68,497 | €68,497 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €6,497 | €6,497 | = | 0.0% |
| Share premium | 1100/10 | €6,497 | €6,497 | = | 0.0% |
| Reserves | 13 | €350,439 | €350,495 | +€56 | 0.0% |
| Non-distributable reserves | 130/1 | €10,772 | €10,772 | = | 0.0% |
| Legal reserve | 130 | €8,772 | €8,772 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,346 | €1,346 | = | 0.0% |
| Distributable reserves | 133 | €338,321 | €338,377 | +€56 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €348,714 | €525,199 | +€176,486 | +50.6% |
| Amounts payable within one year | 42/48 | €344,218 | €495,811 | +€151,593 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €184,325 | €190,632 | +€6,308 | +3.4% |
| Suppliers | 440/4 | €184,325 | €190,632 | +€6,308 | +3.4% |
| Taxes, remuneration and social security | 45 | €17,374 | €41,799 | +€24,425 | +141% |
| Taxes | 450/3 | €1,059 | €24,831 | +€23,772 | +2,245% |
| Remuneration and social security | 454/9 | €16,315 | €16,968 | +€653 | +4.0% |
| Other amounts payable | 47/48 | €142,520 | €263,381 | +€120,861 | +84.8% |
| Accrued charges and deferred income | 492/3 | €4,495 | €29,388 | +€24,893 | +554% |
| Remuneration, social security and pensions | 62 | €78,527 | €93,649 | +€15,122 | +19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,955 | €6,768 | -€3,188 | -32.0% |
| Other operating charges | 640/8 | €1,036 | €1,828 | +€792 | +76.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €218,343 | €238,546 | +€20,203 | +9.3% |
| Operating profit (loss) | 9901 | €128,825 | €136,302 | +€7,477 | +5.8% |
| Financial income | 75/76B | €3,377 | €6,732 | +€3,354 | +99.3% |
| Recurring financial income | 75 | €3,377 | €6,732 | +€3,354 | +99.3% |
| Financial charges | 65/66B | -€10,687 | -€2,471 | +€8,216 | +76.9% |
| Recurring financial charges | 65 | -€10,687 | -€2,471 | +€8,216 | +76.9% |
| Profit (loss) for the period before taxes | 9903 | €142,890 | €145,505 | +€2,615 | +1.8% |
| Income taxes | 67/77 | €596 | €25,449 | +€24,853 | +4,169% |
| Profit (loss) for the period | 9904 | €142,294 | €120,056 | -€22,238 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €142,294 | €120,056 | -€22,238 | -15.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.