APOTHEEK ESSENE: 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 ESSENE
Largest movements
- Current investments +€74,997
up €74,997 (+26.8%), from €280,003 to €355,000
- Stocks and contracts +€44,929
up €44,929 (+27.5%), from €163,191 to €208,120
- Receivables within one year +€36,244
up €36,244 (+47.6%), from €76,168 to €112,412
of which Trade receivables: +€39,548
- Tangible fixed assets -€23,642
down €23,642 (-5.2%), from €457,685 to €434,043
of which Land and buildings: -€32,283
- Reserves +€56,874
up €56,874 (+7.0%), from €815,729 to €872,603
- Other debts +€48,004
up €48,004 (+120%), from €40,151 to €88,155
- Trade debts +€17,409
up €17,409 (+14.5%), from €119,769 to €137,178
- Gross operating margin +€130,655
up €130,655 (+102%), from €128,269 to €258,924
- Staff costs +€49,283
new in 2025: €49,283
- Taxes +€5,807
up €5,807 (+42.1%), from €13,791 to €19,597
- Financial income -€4,626
down €4,626 (-76.7%), from €6,034 to €1,408
- Depreciation +€2,648
up €2,648 (+8.2%), from €32,219 to €34,867
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 | €1,117,190 | €1,251,973 | +€134,784 | +12.1% |
| Fixed assets | 21/28 | €457,685 | €434,043 | -€23,642 | -5.2% |
| Tangible fixed assets | 22/27 | €457,685 | €434,043 | -€23,642 | -5.2% |
| Land and buildings | 22 | €455,119 | €422,836 | -€32,283 | -7.1% |
| Plant, machinery and equipment | 23 | €2,566 | €6,096 | +€3,530 | +138% |
| Furniture and vehicles | 24 | - | €5,111 | +€5,111 | |
| Current assets | 29/58 | €659,504 | €817,930 | +€158,425 | +24.0% |
| Stocks and contracts in progress | 3 | €163,191 | €208,120 | +€44,929 | +27.5% |
| Stocks | 30/36 | €163,191 | €208,120 | +€44,929 | +27.5% |
| Amounts receivable within one year | 40/41 | €76,168 | €112,412 | +€36,244 | +47.6% |
| Trade receivables | 40 | €71,223 | €110,771 | +€39,548 | +55.5% |
| Other amounts receivable | 41 | €4,944 | €1,641 | -€3,304 | -66.8% |
| Current investments | 50/53 | €280,003 | €355,000 | +€74,997 | +26.8% |
| Cash at bank and in hand | 54/58 | €139,864 | €140,852 | +€988 | +0.7% |
| Deferred charges and accrued income | 490/1 | €279 | €1,546 | +€1,267 | +454% |
| Total equity and liabilities | 10/49 | €1,117,190 | €1,251,973 | +€134,784 | +12.1% |
| Equity | 10/15 | €957,186 | €1,014,059 | +€56,874 | +5.9% |
| Contributions | 10/11 | €22,310 | €22,310 | = | 0.0% |
| Revaluation surpluses | 12 | €119,146 | €119,146 | = | 0.0% |
| Reserves | 13 | €815,729 | €872,603 | +€56,874 | +7.0% |
| Distributable reserves | 133 | €815,729 | €872,603 | +€56,874 | +7.0% |
| Amounts payable | 17/49 | €160,004 | €237,914 | +€77,910 | +48.7% |
| Amounts payable within one year | 42/48 | €159,963 | €237,872 | +€77,908 | +48.7% |
| Trade debts | 44 | €119,769 | €137,178 | +€17,409 | +14.5% |
| Suppliers | 440/4 | €119,769 | €137,178 | +€17,409 | +14.5% |
| Taxes, remuneration and social security | 45 | €43 | €12,538 | +€12,495 | +28,796% |
| Taxes | 450/3 | €43 | €5,500 | +€5,457 | +12,576% |
| Remuneration and social security | 454/9 | - | €7,038 | +€7,038 | |
| Other amounts payable | 47/48 | €40,151 | €88,155 | +€48,004 | +120% |
| Accrued charges and deferred income | 492/3 | €41 | €42 | +€2 | +3.7% |
| Remuneration, social security and pensions | 62 | - | €49,283 | +€49,283 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,219 | €34,867 | +€2,648 | +8.2% |
| Other operating charges | 640/8 | €3,261 | €3,278 | +€18 | +0.5% |
| Gross operating margin | 9900 | €128,269 | €258,924 | +€130,655 | +102% |
| Operating profit (loss) | 9901 | €92,789 | €171,496 | +€78,706 | +84.8% |
| Financial income | 75/76B | €6,034 | €1,408 | -€4,626 | -76.7% |
| Recurring financial income | 75 | €6,034 | €1,408 | -€4,626 | -76.7% |
| Financial charges | 65/66B | €7,538 | €9,812 | +€2,274 | +30.2% |
| Recurring financial charges | 65 | €7,538 | €9,812 | +€2,274 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €91,285 | €163,091 | +€71,806 | +78.7% |
| Income taxes | 67/77 | €13,791 | €19,597 | +€5,807 | +42.1% |
| Profit (loss) for the period | 9904 | €77,494 | €143,494 | +€66,000 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €77,494 | €143,494 | +€66,000 | +85.2% |
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.