Apotheek Ernens: 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 Ernens
Largest movements
- Cash +€122,689
up €122,689 (+118%), from €103,831 to €226,521
mainly Other debts (+€151,373) and Net result for the year (+€140,454)
- Receivables within one year -€42,221
down €42,221 (-28.2%), from €149,600 to €107,379
of which Trade receivables: -€42,281
- Other debts +€151,373
up €151,373 (+186%), from €81,321 to €232,694
- Trade debts -€59,245
down €59,245 (-40.7%), from €145,603 to €86,358
- Tax, wage and social debts -€11,333
down €11,333 (-33.8%), from €33,533 to €22,200
of which Taxes: -€9,511
- Gross operating margin +€75,217
up €75,217 (+53.0%), from €141,958 to €217,175
- Taxes +€3,459
up €3,459 (+53.0%), from €6,524 to €9,983
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 | €432,061 | €509,057 | +€76,995 | +17.8% |
| Fixed assets | 21/28 | €39,366 | €35,480 | -€3,886 | -9.9% |
| Tangible fixed assets | 22/27 | €11,013 | €7,127 | -€3,886 | -35.3% |
| Land and buildings | 22 | €616 | €0 | -€616 | -100% |
| Plant, machinery and equipment | 23 | €7,642 | €5,405 | -€2,237 | -29.3% |
| Furniture and vehicles | 24 | €2,755 | €1,722 | -€1,033 | -37.5% |
| Financial fixed assets | 28 | €28,353 | €28,353 | = | 0.0% |
| Current assets | 29/58 | €392,695 | €473,576 | +€80,881 | +20.6% |
| Stocks and contracts in progress | 3 | €133,109 | €133,120 | +€11 | 0.0% |
| Stocks | 30/36 | €133,109 | €133,120 | +€11 | 0.0% |
| Amounts receivable within one year | 40/41 | €149,600 | €107,379 | -€42,221 | -28.2% |
| Trade receivables | 40 | €141,129 | €98,848 | -€42,281 | -30.0% |
| Other amounts receivable | 41 | €8,471 | €8,530 | +€60 | +0.7% |
| Cash at bank and in hand | 54/58 | €103,831 | €226,521 | +€122,689 | +118% |
| Deferred charges and accrued income | 490/1 | €6,156 | €6,557 | +€401 | +6.5% |
| Total equity and liabilities | 10/49 | €432,061 | €509,057 | +€76,995 | +17.8% |
| Equity | 10/15 | €159,371 | €159,824 | +€454 | +0.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €97,397 | €97,851 | +€454 | +0.5% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €88,225 | €88,679 | +€454 | +0.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €272,691 | €349,233 | +€76,542 | +28.1% |
| Amounts payable within one year | 42/48 | €260,457 | €341,251 | +€80,794 | +31.0% |
| Trade debts | 44 | €145,603 | €86,358 | -€59,245 | -40.7% |
| Suppliers | 440/4 | €145,603 | €86,358 | -€59,245 | -40.7% |
| Taxes, remuneration and social security | 45 | €33,533 | €22,200 | -€11,333 | -33.8% |
| Taxes | 450/3 | €21,660 | €12,149 | -€9,511 | -43.9% |
| Remuneration and social security | 454/9 | €11,873 | €10,051 | -€1,823 | -15.4% |
| Other amounts payable | 47/48 | €81,321 | €232,694 | +€151,373 | +186% |
| Accrued charges and deferred income | 492/3 | €12,234 | €7,981 | -€4,253 | -34.8% |
| Remuneration, social security and pensions | 62 | €58,957 | €59,810 | +€854 | +1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,298 | €3,886 | +€588 | +17.8% |
| Other operating charges | 640/8 | €907 | €1,005 | +€98 | +10.8% |
| Non-recurring operating charges | 66A | - | €98 | +€98 | |
| Gross operating margin | 9900 | €141,958 | €217,175 | +€75,217 | +53.0% |
| Operating profit (loss) | 9901 | €78,797 | €152,376 | +€73,579 | +93.4% |
| Financial income | 75/76B | €1,294 | €1,075 | -€220 | -17.0% |
| Recurring financial income | 75 | €1,294 | €1,075 | -€220 | -17.0% |
| Financial charges | 65/66B | €3,211 | €3,014 | -€196 | -6.1% |
| Recurring financial charges | 65 | €3,211 | €3,014 | -€196 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €76,881 | €150,437 | +€73,556 | +95.7% |
| Income taxes | 67/77 | €6,524 | €9,983 | +€3,459 | +53.0% |
| Profit (loss) for the period | 9904 | €70,357 | €140,454 | +€70,097 | +99.6% |
| Profit (loss) for the period to be appropriated | 9905 | €70,357 | €140,454 | +€70,097 | +99.6% |
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 23 October 2026 via checked.be.