Apotheek De Groot Kris: 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 De Groot Kris
Largest movements
- Stocks and contracts +€12,651
up €12,651 (+6.7%), from €188,372 to €201,023
- Cash -€6,558
down €6,558 (-3.1%), from €215,005 to €208,447
mainly Contributions, distributions and other (-€25,000) and Stocks and contracts (-€12,651)
- Trade debts +€5,633
up €5,633 (+5.6%), from €100,196 to €105,830
- Staff costs -€20,841
down €20,841 (-12.4%), from €168,608 to €147,767
- Gross operating margin -€19,927
down €19,927 (-9.6%), from €206,996 to €187,069
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 | €519,652 | €527,086 | +€7,434 | +1.4% |
| Fixed assets | 21/28 | €4,408 | €4,796 | +€387 | +8.8% |
| Tangible fixed assets | 22/27 | €4,408 | €4,796 | +€387 | +8.8% |
| Plant, machinery and equipment | 23 | €1,487 | €1,129 | -€358 | -24.1% |
| Furniture and vehicles | 24 | €2,921 | €3,666 | +€745 | +25.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €515,244 | €522,291 | +€7,047 | +1.4% |
| Stocks and contracts in progress | 3 | €188,372 | €201,023 | +€12,651 | +6.7% |
| Stocks | 30/36 | €188,372 | €201,023 | +€12,651 | +6.7% |
| Amounts receivable within one year | 40/41 | €100,457 | €101,303 | +€846 | +0.8% |
| Trade receivables | 40 | €94,656 | €94,163 | -€493 | -0.5% |
| Other amounts receivable | 41 | €5,801 | €7,140 | +€1,340 | +23.1% |
| Cash at bank and in hand | 54/58 | €215,005 | €208,447 | -€6,558 | -3.1% |
| Deferred charges and accrued income | 490/1 | €11,410 | €11,518 | +€108 | +0.9% |
| Total equity and liabilities | 10/49 | €519,652 | €527,086 | +€7,434 | +1.4% |
| Equity | 10/15 | €36,862 | €39,168 | +€2,306 | +6.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €1,146 | €1,146 | = | 0.0% |
| Distributable reserves | 133 | €1,146 | €1,146 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,284 | -€11,978 | +€2,306 | +16.1% |
| Amounts payable | 17/49 | €482,790 | €487,918 | +€5,128 | +1.1% |
| Amounts payable within one year | 42/48 | €469,798 | €475,125 | +€5,327 | +1.1% |
| Trade debts | 44 | €100,196 | €105,830 | +€5,633 | +5.6% |
| Suppliers | 440/4 | €100,196 | €105,830 | +€5,633 | +5.6% |
| Taxes, remuneration and social security | 45 | €36,252 | €35,430 | -€822 | -2.3% |
| Taxes | 450/3 | €3,263 | €3,956 | +€693 | +21.2% |
| Remuneration and social security | 454/9 | €32,989 | €31,474 | -€1,515 | -4.6% |
| Other amounts payable | 47/48 | €333,350 | €333,865 | +€515 | +0.2% |
| Accrued charges and deferred income | 492/3 | €12,992 | €12,793 | -€199 | -1.5% |
| Remuneration, social security and pensions | 62 | €168,608 | €147,767 | -€20,841 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,497 | €2,875 | +€378 | +15.1% |
| Other operating charges | 640/8 | €623 | €640 | +€16 | +2.6% |
| Gross operating margin | 9900 | €206,996 | €187,069 | -€19,927 | -9.6% |
| Operating profit (loss) | 9901 | €35,267 | €35,788 | +€520 | +1.5% |
| Financial income | 75/76B | €1,131 | €512 | -€619 | -54.7% |
| Recurring financial income | 75 | €1,131 | €512 | -€619 | -54.7% |
| Financial charges | 65/66B | €8,361 | €8,056 | -€304 | -3.6% |
| Recurring financial charges | 65 | €8,361 | €8,056 | -€304 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €28,038 | €28,243 | +€206 | +0.7% |
| Income taxes | 67/77 | €1,180 | €938 | -€242 | -20.5% |
| Profit (loss) for the period | 9904 | €26,858 | €27,306 | +€448 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,858 | €27,306 | +€448 | +1.7% |
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 24 October 2026 via checked.be.