APOTHEEK EELEN LISBETH: 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 EELEN LISBETH
Largest movements
- Receivables within one year +€75,352
up €75,352 (+97.6%), from €77,184 to €152,536
of which Other amounts receivable: +€71,397
- Tangible fixed assets -€29,971
down €29,971 (-16.2%), from €184,864 to €154,893
of which Land and buildings: -€21,336
- Cash +€28,908
up €28,908 (+27.3%), from €105,983 to €134,891
mainly Other debts (+€93,720) and Net result for the year (+€68,395)
- Current investments -€25,650
down €25,650 (-100%), from €25,650 to €0
- Stocks and contracts -€6,202
down €6,202 (-4.3%), from €142,776 to €136,574
- Other debts +€93,720
up €93,720 (+7,119%), from €1,316 to €95,036
- Debts after one year -€34,875
down €34,875 (-17.5%), from €199,076 to €164,200
- Reserves -€26,605
down €26,605 (-10.1%), from €262,678 to €236,073
of which Distributable reserves: -€26,605
- Trade debts +€8,570
up €8,570 (+22.6%), from €37,956 to €46,526
- Gross operating margin -€45,353
down €45,353 (-21.2%), from €214,417 to €169,064
- Taxes -€7,889
down €7,889 (-29.2%), from €26,997 to €19,108
- Financial income +€7,644
up €7,644 (+3,909%), from €196 to €7,839
- Staff costs -€6,655
down €6,655 (-12.7%), from €52,298 to €45,644
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 | €549,947 | €591,584 | +€41,636 | +7.6% |
| Fixed assets | 21/28 | €184,864 | €154,893 | -€29,971 | -16.2% |
| Tangible fixed assets | 22/27 | €184,864 | €154,893 | -€29,971 | -16.2% |
| Land and buildings | 22 | €128,018 | €106,681 | -€21,336 | -16.7% |
| Plant, machinery and equipment | 23 | €56,846 | €48,212 | -€8,635 | -15.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €365,083 | €436,691 | +€71,607 | +19.6% |
| Stocks and contracts in progress | 3 | €142,776 | €136,574 | -€6,202 | -4.3% |
| Stocks | 30/36 | €142,776 | €136,574 | -€6,202 | -4.3% |
| Amounts receivable within one year | 40/41 | €77,184 | €152,536 | +€75,352 | +97.6% |
| Trade receivables | 40 | €70,998 | €74,953 | +€3,955 | +5.6% |
| Other amounts receivable | 41 | €6,187 | €77,584 | +€71,397 | +1,154% |
| Current investments | 50/53 | €25,650 | €0 | -€25,650 | -100% |
| Cash at bank and in hand | 54/58 | €105,983 | €134,891 | +€28,908 | +27.3% |
| Deferred charges and accrued income | 490/1 | €13,490 | €12,689 | -€801 | -5.9% |
| Total equity and liabilities | 10/49 | €549,947 | €591,584 | +€41,636 | +7.6% |
| Equity | 10/15 | €268,878 | €242,273 | -€26,605 | -9.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €262,678 | €236,073 | -€26,605 | -10.1% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €243,928 | €217,323 | -€26,605 | -10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €281,069 | €349,311 | +€68,242 | +24.3% |
| Amounts payable after more than one year | 17 | €199,076 | €164,200 | -€34,875 | -17.5% |
| Financial debts | 170/4 | €199,076 | €164,200 | -€34,875 | -17.5% |
| Amounts payable within one year | 42/48 | €80,968 | €185,110 | +€104,142 | +129% |
| Current portion of amounts payable after more than one year | 42 | €33,590 | €34,875 | +€1,286 | +3.8% |
| Trade debts | 44 | €37,956 | €46,526 | +€8,570 | +22.6% |
| Suppliers | 440/4 | €37,956 | €46,526 | +€8,570 | +22.6% |
| Taxes, remuneration and social security | 45 | €8,106 | €8,673 | +€566 | +7.0% |
| Taxes | 450/3 | €3,848 | €0 | -€3,848 | -100% |
| Remuneration and social security | 454/9 | €4,258 | €8,673 | +€4,415 | +104% |
| Other amounts payable | 47/48 | €1,316 | €95,036 | +€93,720 | +7,119% |
| Accrued charges and deferred income | 492/3 | €1,025 | €0 | -€1,025 | -100% |
| Remuneration, social security and pensions | 62 | €52,298 | €45,644 | -€6,655 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,370 | €31,521 | +€1,151 | +3.8% |
| Other operating charges | 640/8 | €404 | €393 | -€11 | -2.7% |
| Non-recurring operating charges | 66A | €2,761 | €0 | -€2,761 | -100% |
| Gross operating margin | 9900 | €214,417 | €169,064 | -€45,353 | -21.2% |
| Operating profit (loss) | 9901 | €128,584 | €91,507 | -€37,077 | -28.8% |
| Financial income | 75/76B | €196 | €7,839 | +€7,644 | +3,909% |
| Recurring financial income | 75 | €196 | €7,839 | +€7,644 | +3,909% |
| Financial charges | 65/66B | €13,535 | €11,843 | -€1,692 | -12.5% |
| Recurring financial charges | 65 | €13,535 | €11,843 | -€1,692 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €115,244 | €87,503 | -€27,741 | -24.1% |
| Income taxes | 67/77 | €26,997 | €19,108 | -€7,889 | -29.2% |
| Profit (loss) for the period | 9904 | €88,247 | €68,395 | -€19,852 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,247 | €68,395 | -€19,852 | -22.5% |
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 21 October 2026 via checked.be.