APOTHEEK DE BUS: what changed
What changed
APOTHEEK DE BUS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€39,148
2024 · €79,406-€40,258
Equity
€551,836
2024 · €527,688+€24,148
Cash
€266,334
2024 · €222,905+€43,430
Balance sheet total
€1.0m
2024 · €1.0m+€18,802
Largest movements
Assets
- Current investments -€50,000
down €50,000 (-85.2%), from €58,657 to €8,657
- Cash +€43,430
up €43,430 (+19.5%), from €222,905 to €266,334
mainly Current investments (+€50,000) and Net result for the year (+€39,148)
- Receivables within one year +€16,806
up €16,806 (+13.6%), from €123,202 to €140,008
of which Other amounts receivable: +€12,806
Equity and liabilities
- Reserves +€24,148
up €24,148 (+5.2%), from €465,688 to €489,836
of which Distributable reserves: +€24,148
- Other debts -€14,909
down €14,909 (-16.7%), from €89,400 to €74,491
Income statement
- Gross operating margin -€32,721
down €32,721 (-16.8%), from €194,265 to €161,544
- Taxes -€11,121
down €11,121 (-69.7%), from €15,960 to €4,838
- Staff costs +€10,071
up €10,071 (+18.6%), from €54,171 to €64,242
- Write-downs +€4,369
up €4,369 (+228%), from €1,918 to €6,287
- Financial income -€1,981
down €1,981 (-46.8%), from €4,236 to €2,255
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
€79,406
Gross operating margin
-€32,721
Staff costs
-€10,071
Depreciation
-€1,536
Write-downs
-€4,369
Other operating charges
-€25
Financial income
-€1,981
Financial charges
-€676
Taxes
+€11,121
Result 2025
€39,148
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
+€40,619
Investment
+€18,323
Financing
-€15,512
Cash 2024
€222,905
From operations (derived)
+€40,619
Net result for the year
+€39,148
Depreciation
+€26,769
Stocks and contracts
-€5,181
Receivables within one year
-€16,806
Deferred charges and accrued income
+€1,522
Trade debts
+€8,291
Tax, wage and social debts
+€1,783
Other debts
-€14,909
Investment (derived)
+€18,323
Investment in fixed assets (net)
-€31,677
Current investments
+€50,000
Financing
-€15,512
Debts after one year
-€5,057
Current portion of long-term debt
+€4,545
Contributions, distributions and other
-€15,000
Cash 2025
€266,334
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,018,649 | €1,037,451 | +€18,802 | +1.8% |
| Fixed assets | 21/28 | €386,885 | €391,793 | +€4,908 | +1.3% |
| Tangible fixed assets | 22/27 | €386,885 | €391,793 | +€4,908 | +1.3% |
| Land and buildings | 22 | €379,680 | €381,606 | +€1,926 | +0.5% |
| Plant, machinery and equipment | 23 | €7,205 | €10,187 | +€2,982 | +41.4% |
| Current assets | 29/58 | €631,765 | €645,658 | +€13,894 | +2.2% |
| Stocks and contracts in progress | 3 | €224,913 | €230,093 | +€5,181 | +2.3% |
| Stocks | 30/36 | €224,913 | €230,093 | +€5,181 | +2.3% |
| Amounts receivable within one year | 40/41 | €123,202 | €140,008 | +€16,806 | +13.6% |
| Trade receivables | 40 | €103,010 | €107,009 | +€3,999 | +3.9% |
| Other amounts receivable | 41 | €20,192 | €32,999 | +€12,806 | +63.4% |
| Current investments | 50/53 | €58,657 | €8,657 | -€50,000 | -85.2% |
| Cash at bank and in hand | 54/58 | €222,905 | €266,334 | +€43,430 | +19.5% |
| Deferred charges and accrued income | 490/1 | €2,089 | €567 | -€1,522 | -72.9% |
| Total equity and liabilities | 10/49 | €1,018,649 | €1,037,451 | +€18,802 | +1.8% |
| Equity | 10/15 | €527,688 | €551,836 | +€24,148 | +4.6% |
| 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 | €465,688 | €489,836 | +€24,148 | +5.2% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €459,488 | €483,636 | +€24,148 | +5.3% |
| Amounts payable | 17/49 | €490,961 | €485,615 | -€5,346 | -1.1% |
| Amounts payable after more than one year | 17 | €286,872 | €281,816 | -€5,057 | -1.8% |
| Financial debts | 170/4 | €286,872 | €281,816 | -€5,057 | -1.8% |
| Amounts payable within one year | 42/48 | €204,089 | €203,799 | -€290 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €16,355 | €20,900 | +€4,545 | +27.8% |
| Trade debts | 44 | €89,120 | €97,411 | +€8,291 | +9.3% |
| Suppliers | 440/4 | €89,120 | €97,411 | +€8,291 | +9.3% |
| Taxes, remuneration and social security | 45 | €9,214 | €10,998 | +€1,783 | +19.4% |
| Remuneration and social security | 454/9 | €9,214 | €10,998 | +€1,783 | +19.4% |
| Other amounts payable | 47/48 | €89,400 | €74,491 | -€14,909 | -16.7% |
| Remuneration, social security and pensions | 62 | €54,171 | €64,242 | +€10,071 | +18.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,233 | €26,769 | +€1,536 | +6.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,918 | €6,287 | +€4,369 | +228% |
| Other operating charges | 640/8 | €2,235 | €2,260 | +€25 | +1.1% |
| Gross operating margin | 9900 | €194,265 | €161,544 | -€32,721 | -16.8% |
| Operating profit (loss) | 9901 | €110,708 | €61,985 | -€48,723 | -44.0% |
| Financial income | 75/76B | €4,236 | €2,255 | -€1,981 | -46.8% |
| Recurring financial income | 75 | €4,236 | €2,255 | -€1,981 | -46.8% |
| Financial charges | 65/66B | €19,579 | €20,255 | +€676 | +3.5% |
| Recurring financial charges | 65 | €19,579 | €20,255 | +€676 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €95,365 | €43,986 | -€51,379 | -53.9% |
| Income taxes | 67/77 | €15,960 | €4,838 | -€11,121 | -69.7% |
| Profit (loss) for the period | 9904 | €79,406 | €39,148 | -€40,258 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,406 | €39,148 | -€40,258 | -50.7% |
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 4 November 2026 via checked.be.