Apotheek Eversel: 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 Eversel
Largest movements
- Intangible fixed assets -€35,000
down €35,000 (-33.3%), from €105,000 to €70,000
- Tangible fixed assets -€33,268
down €33,268 (-10.6%), from €313,583 to €280,316
of which Plant, machinery and equipment: -€17,195
- Stocks and contracts +€29,456
up €29,456 (+13.9%), from €211,295 to €240,751
- Cash +€17,169
up €17,169 (+5.9%), from €293,462 to €310,631
mainly Net result for the year (+€95,616) and Depreciation (+€68,268)
- Receivables within one year -€13,603
down €13,603 (-11.0%), from €123,389 to €109,786
of which Other amounts receivable: -€16,379
- Debts after one year -€43,541
down €43,541 (-27.3%), from €159,504 to €115,962
- Other debts -€21,660
down €21,660 (-82.8%), from €26,145 to €4,485
- Reserves +€19,053
up €19,053 (+4.3%), from €445,147 to €464,200
- Staff costs -€28,313
down €28,313 (-23.9%), from €118,480 to €90,166
- Gross operating margin +€24,989
up €24,989 (+8.9%), from €280,973 to €305,962
- Taxes +€14,810
up €14,810 (+60.2%), from €24,587 to €39,397
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 | €1,064,064 | €1,023,480 | -€40,584 | -3.8% |
| Fixed assets | 21/28 | €422,728 | €354,461 | -€68,268 | -16.1% |
| Intangible fixed assets | 21 | €105,000 | €70,000 | -€35,000 | -33.3% |
| Tangible fixed assets | 22/27 | €313,583 | €280,316 | -€33,268 | -10.6% |
| Land and buildings | 22 | €234,936 | €226,205 | -€8,731 | -3.7% |
| Plant, machinery and equipment | 23 | €62,464 | €45,270 | -€17,195 | -27.5% |
| Furniture and vehicles | 24 | €16,183 | €8,842 | -€7,341 | -45.4% |
| Financial fixed assets | 28 | €4,145 | €4,145 | = | 0.0% |
| Current assets | 29/58 | €641,335 | €669,019 | +€27,684 | +4.3% |
| Stocks and contracts in progress | 3 | €211,295 | €240,751 | +€29,456 | +13.9% |
| Stocks | 30/36 | €211,295 | €240,751 | +€29,456 | +13.9% |
| Amounts receivable within one year | 40/41 | €123,389 | €109,786 | -€13,603 | -11.0% |
| Trade receivables | 40 | €96,435 | €99,210 | +€2,776 | +2.9% |
| Other amounts receivable | 41 | €26,955 | €10,576 | -€16,379 | -60.8% |
| Cash at bank and in hand | 54/58 | €293,462 | €310,631 | +€17,169 | +5.9% |
| Deferred charges and accrued income | 490/1 | €13,189 | €7,851 | -€5,338 | -40.5% |
| Total equity and liabilities | 10/49 | €1,064,064 | €1,023,480 | -€40,584 | -3.8% |
| Equity | 10/15 | €731,347 | €750,400 | +€19,053 | +2.6% |
| Contributions | 10/11 | €286,200 | €286,200 | = | 0.0% |
| Reserves | 13 | €445,147 | €464,200 | +€19,053 | +4.3% |
| Distributable reserves | 133 | €445,147 | €464,200 | +€19,053 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €332,716 | €273,080 | -€59,637 | -17.9% |
| Amounts payable after more than one year | 17 | €159,504 | €115,962 | -€43,541 | -27.3% |
| Financial debts | 170/4 | €159,504 | €115,962 | -€43,541 | -27.3% |
| Amounts payable within one year | 42/48 | €156,477 | €141,030 | -€15,448 | -9.9% |
| Current portion of amounts payable after more than one year | 42 | €42,552 | €43,541 | +€989 | +2.3% |
| Trade debts | 44 | €72,269 | €74,788 | +€2,519 | +3.5% |
| Suppliers | 440/4 | €72,269 | €74,788 | +€2,519 | +3.5% |
| Taxes, remuneration and social security | 45 | €15,511 | €18,215 | +€2,705 | +17.4% |
| Taxes | 450/3 | €1,257 | €9,928 | +€8,671 | +690% |
| Remuneration and social security | 454/9 | €14,254 | €8,288 | -€5,966 | -41.9% |
| Other amounts payable | 47/48 | €26,145 | €4,485 | -€21,660 | -82.8% |
| Accrued charges and deferred income | 492/3 | €16,736 | €16,088 | -€648 | -3.9% |
| Remuneration, social security and pensions | 62 | €118,480 | €90,166 | -€28,313 | -23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,608 | €68,268 | +€2,659 | +4.1% |
| Other operating charges | 640/8 | €1,744 | €1,861 | +€117 | +6.7% |
| Gross operating margin | 9900 | €280,973 | €305,962 | +€24,989 | +8.9% |
| Operating profit (loss) | 9901 | €95,141 | €145,667 | +€50,526 | +53.1% |
| Financial income | 75/76B | €1,936 | €1,760 | -€176 | -9.1% |
| Recurring financial income | 75 | €1,936 | €1,760 | -€176 | -9.1% |
| Financial charges | 65/66B | €10,025 | €12,414 | +€2,389 | +23.8% |
| Recurring financial charges | 65 | €10,025 | €12,414 | +€2,389 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €87,052 | €135,013 | +€47,961 | +55.1% |
| Income taxes | 67/77 | €24,587 | €39,397 | +€14,810 | +60.2% |
| Profit (loss) for the period | 9904 | €62,465 | €95,616 | +€33,151 | +53.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,465 | €95,616 | +€33,151 | +53.1% |
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 18 October 2026 via checked.be.