APOTHEEK DE RAM: 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 RAM
Largest movements
- Cash -€24,252
down €24,252 (-12.5%), from €193,600 to €169,348
mainly Accrued charges and deferred income (-€97,251) and Trade debts (-€20,661)
- Other debts +€100,000
up €100,000 (+1,246%), from €8,023 to €108,023
- Accrued charges and deferred income -€97,251
down €97,251 (-97.3%), from €100,000 to €2,749
- Trade debts -€20,661
down €20,661 (-14.2%), from €145,378 to €124,717
- Profit (loss) carried forward -€12,475
down €12,475 (-63.2%), from €19,740 to €7,265
- Gross operating margin +€37,237
up €37,237 (+14.4%), from €259,023 to €296,260
- Staff costs -€3,765
down €3,765 (-1.3%), from €293,252 to €289,487
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 | €573,756 | €547,206 | -€26,551 | -4.6% |
| Fixed assets | 21/28 | €9,431 | €4,856 | -€4,575 | -48.5% |
| Tangible fixed assets | 22/27 | €9,431 | €4,856 | -€4,575 | -48.5% |
| Land and buildings | 22 | €4,038 | €2,019 | -€2,019 | -50.0% |
| Plant, machinery and equipment | 23 | €5,393 | €2,837 | -€2,556 | -47.4% |
| Current assets | 29/58 | €564,325 | €542,350 | -€21,976 | -3.9% |
| Stocks and contracts in progress | 3 | €157,395 | €157,906 | +€511 | +0.3% |
| Stocks | 30/36 | €157,395 | €157,906 | +€511 | +0.3% |
| Amounts receivable within one year | 40/41 | €197,125 | €201,419 | +€4,294 | +2.2% |
| Trade receivables | 40 | €127,731 | €132,398 | +€4,667 | +3.7% |
| Other amounts receivable | 41 | €69,394 | €69,021 | -€373 | -0.5% |
| Cash at bank and in hand | 54/58 | €193,600 | €169,348 | -€24,252 | -12.5% |
| Deferred charges and accrued income | 490/1 | €16,205 | €13,676 | -€2,529 | -15.6% |
| Total equity and liabilities | 10/49 | €573,756 | €547,206 | -€26,551 | -4.6% |
| Equity | 10/15 | €87,940 | €75,465 | -€12,475 | -14.2% |
| 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 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,740 | €7,265 | -€12,475 | -63.2% |
| Amounts payable | 17/49 | €485,817 | €471,741 | -€14,076 | -2.9% |
| Amounts payable within one year | 42/48 | €385,817 | €468,991 | +€83,175 | +21.6% |
| Financial debts | 43 | €200,000 | €200,000 | = | 0.0% |
| Credit institutions | 430/8 | €200,000 | €200,000 | = | 0.0% |
| Trade debts | 44 | €145,378 | €124,717 | -€20,661 | -14.2% |
| Suppliers | 440/4 | €145,378 | €124,717 | -€20,661 | -14.2% |
| Taxes, remuneration and social security | 45 | €32,415 | €36,251 | +€3,836 | +11.8% |
| Taxes | 450/3 | €1,563 | - | -€1,563 | |
| Remuneration and social security | 454/9 | €30,852 | €36,251 | +€5,399 | +17.5% |
| Other amounts payable | 47/48 | €8,023 | €108,023 | +€100,000 | +1,246% |
| Accrued charges and deferred income | 492/3 | €100,000 | €2,749 | -€97,251 | -97.3% |
| Non-recurring operating income | 76A | €1,036 | €249 | -€786 | -75.9% |
| Remuneration, social security and pensions | 62 | €293,252 | €289,487 | -€3,765 | -1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,479 | €4,575 | +€96 | +2.1% |
| Other operating charges | 640/8 | €2,086 | €1,465 | -€621 | -29.8% |
| Gross operating margin | 9900 | €259,023 | €296,260 | +€37,237 | +14.4% |
| Operating profit (loss) | 9901 | -€40,794 | €733 | +€41,527 | |
| Financial income | 75/76B | €1,580 | €1,291 | -€290 | -18.3% |
| Recurring financial income | 75 | €1,580 | €1,291 | -€290 | -18.3% |
| Financial charges | 65/66B | €14,915 | €14,169 | -€747 | -5.0% |
| Recurring financial charges | 65 | €14,915 | €14,169 | -€747 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | -€54,130 | -€12,145 | +€41,985 | +77.6% |
| Income taxes | 67/77 | €288 | €330 | +€42 | +14.7% |
| Profit (loss) for the period | 9904 | -€54,417 | -€12,475 | +€41,942 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€54,417 | -€12,475 | +€41,942 | +77.1% |
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 30 October 2026 via checked.be.