APOTHEEK D. JANS: 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 D. JANS
Largest movements
- Cash -€43,283
down €43,283 (-51.0%), from €84,861 to €41,577
mainly Trade debts (-€62,716) and Receivables within one year (-€29,543)
- Receivables within one year +€29,543
up €29,543 (+10.2%), from €290,636 to €320,179
of which Other amounts receivable: +€47,313
- Tangible fixed assets -€7,428
down €7,428 (-5.4%), from €137,131 to €129,704
of which Land and buildings: -€18,000
- Stocks and contracts -€6,363
down €6,363 (-7.1%), from €89,165 to €82,801
- Trade debts -€62,716
down €62,716 (-35.5%), from €176,759 to €114,043
- Reserves +€56,197
up €56,197 (+34.0%), from €165,232 to €221,429
- Debts after one year -€22,850
down €22,850 (-14.5%), from €157,521 to €134,670
- Tax, wage and social debts +€8,970
up €8,970 (+76.4%), from €11,738 to €20,709
of which Taxes: +€10,978
- Gross operating margin +€25,718
up €25,718 (+14.6%), from €175,874 to €201,591
- Taxes +€9,307
up €9,307 (+78.8%), from €11,805 to €21,112
- Staff costs -€9,043
down €9,043 (-9.5%), from €94,732 to €85,689
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 | €606,713 | €582,252 | -€24,462 | -4.0% |
| Fixed assets | 21/28 | €137,131 | €129,704 | -€7,428 | -5.4% |
| Tangible fixed assets | 22/27 | €137,131 | €129,704 | -€7,428 | -5.4% |
| Land and buildings | 22 | €126,000 | €108,000 | -€18,000 | -14.3% |
| Plant, machinery and equipment | 23 | €9,789 | €13,131 | +€3,342 | +34.1% |
| Furniture and vehicles | 24 | €1,342 | €8,573 | +€7,231 | +539% |
| Current assets | 29/58 | €469,582 | €452,548 | -€17,034 | -3.6% |
| Stocks and contracts in progress | 3 | €89,165 | €82,801 | -€6,363 | -7.1% |
| Stocks | 30/36 | €89,165 | €82,801 | -€6,363 | -7.1% |
| Amounts receivable within one year | 40/41 | €290,636 | €320,179 | +€29,543 | +10.2% |
| Trade receivables | 40 | €131,793 | €114,023 | -€17,770 | -13.5% |
| Other amounts receivable | 41 | €158,843 | €206,156 | +€47,313 | +29.8% |
| Cash at bank and in hand | 54/58 | €84,861 | €41,577 | -€43,283 | -51.0% |
| Deferred charges and accrued income | 490/1 | €4,921 | €7,990 | +€3,069 | +62.4% |
| Total equity and liabilities | 10/49 | €606,713 | €582,252 | -€24,462 | -4.0% |
| Equity | 10/15 | €183,782 | €239,979 | +€56,197 | +30.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €165,232 | €221,429 | +€56,197 | +34.0% |
| Distributable reserves | 133 | €165,232 | €221,429 | +€56,197 | +34.0% |
| Amounts payable | 17/49 | €422,931 | €342,272 | -€80,659 | -19.1% |
| Amounts payable after more than one year | 17 | €157,521 | €134,670 | -€22,850 | -14.5% |
| Financial debts | 170/4 | €157,521 | €134,670 | -€22,850 | -14.5% |
| Amounts payable within one year | 42/48 | €260,528 | €207,602 | -€52,926 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €22,030 | €22,850 | +€820 | +3.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €176,759 | €114,043 | -€62,716 | -35.5% |
| Suppliers | 440/4 | €176,759 | €114,043 | -€62,716 | -35.5% |
| Taxes, remuneration and social security | 45 | €11,738 | €20,709 | +€8,970 | +76.4% |
| Taxes | 450/3 | - | €10,978 | +€10,978 | |
| Remuneration and social security | 454/9 | €11,738 | €9,730 | -€2,008 | -17.1% |
| Accrued charges and deferred income | 492/3 | €4,883 | - | -€4,883 | |
| Remuneration, social security and pensions | 62 | €94,732 | €85,689 | -€9,043 | -9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,168 | €23,614 | +€1,446 | +6.5% |
| Other operating charges | 640/8 | €793 | €845 | +€52 | +6.5% |
| Gross operating margin | 9900 | €175,874 | €201,591 | +€25,718 | +14.6% |
| Operating profit (loss) | 9901 | €58,180 | €91,443 | +€33,263 | +57.2% |
| Financial income | 75/76B | €86 | - | -€86 | |
| Recurring financial income | 75 | €86 | - | -€86 | |
| Financial charges | 65/66B | €15,771 | €14,134 | -€1,638 | -10.4% |
| Recurring financial charges | 65 | €15,771 | €14,134 | -€1,638 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | €42,495 | €77,309 | +€34,814 | +81.9% |
| Income taxes | 67/77 | €11,805 | €21,112 | +€9,307 | +78.8% |
| Profit (loss) for the period | 9904 | €30,690 | €56,197 | +€25,507 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €30,690 | €56,197 | +€25,507 | +83.1% |
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 26 October 2026 via checked.be.