APOTHEEK EVRARD: 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.
What changed
APOTHEEK EVRARD
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€35,260
2024 · €39,489-€4,229
Equity
€508,754
2024 · €508,694+€60
Cash
€23,784
2024 · €33,118-€9,334
Balance sheet total
€1.6m
2024 · €1.7m-€104,916
Largest movements
Assets
- Tangible fixed assets -€107,845
down €107,845 (-12.6%), from €855,898 to €748,053
of which Land and buildings: -€94,282
- Receivables within one year +€22,892
up €22,892 (+5.2%), from €436,281 to €459,173
of which Other amounts receivable: +€32,243
Equity and liabilities
- Debts after one year -€89,789
down €89,789 (-12.7%), from €707,604 to €617,815
- Trade debts -€20,293
down €20,293 (-15.7%), from €129,506 to €109,214
Income statement
- Staff costs +€11,110
up €11,110 (+7.9%), from €140,132 to €151,242
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.
Result 2024
€39,489
Gross operating margin
+€1,924
Staff costs
-€11,110
Depreciation
+€3,045
Other operating charges
-€508
Financial income
+€1,092
Financial charges
+€635
Taxes
+€692
Result 2025
€35,260
raises the resultlowers the result
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.
From operations
+€126,661
Investment
+€335
Financing
-€136,329
Cash 2024
€33,118
From operations (derived)
+€126,661
Net result for the year
+€35,260
Depreciation
+€108,955
Stocks and contracts
+€8,126
Receivables within one year
-€22,892
Deferred charges and accrued income
+€1,059
Trade debts
-€20,293
Tax, wage and social debts
+€1,159
Other debts
+€15,288
Investment (derived)
+€335
Investment in fixed assets (net)
+€335
Financing
-€136,329
Debts after one year
-€89,789
Current portion of long-term debt
-€11,340
Contributions, distributions and other
-€35,200
Cash 2025
€23,784
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,671,202 | €1,566,286 | -€104,916 | -6.3% |
| Fixed assets | 21/28 | €859,045 | €749,756 | -€109,289 | -12.7% |
| Intangible fixed assets | 21 | €1,161 | €52 | -€1,110 | -95.5% |
| Tangible fixed assets | 22/27 | €855,898 | €748,053 | -€107,845 | -12.6% |
| Land and buildings | 22 | €806,582 | €712,300 | -€94,282 | -11.7% |
| Plant, machinery and equipment | 23 | €29,265 | €23,614 | -€5,651 | -19.3% |
| Furniture and vehicles | 24 | €20,050 | €12,138 | -€7,912 | -39.5% |
| Financial fixed assets | 28 | €1,986 | €1,651 | -€335 | -16.9% |
| Current assets | 29/58 | €812,157 | €816,530 | +€4,374 | +0.5% |
| Stocks and contracts in progress | 3 | €339,721 | €331,595 | -€8,126 | -2.4% |
| Stocks | 30/36 | €339,721 | €331,595 | -€8,126 | -2.4% |
| Amounts receivable within one year | 40/41 | €436,281 | €459,173 | +€22,892 | +5.2% |
| Trade receivables | 40 | €54,814 | €45,463 | -€9,351 | -17.1% |
| Other amounts receivable | 41 | €381,467 | €413,710 | +€32,243 | +8.5% |
| Cash at bank and in hand | 54/58 | €33,118 | €23,784 | -€9,334 | -28.2% |
| Deferred charges and accrued income | 490/1 | €3,037 | €1,978 | -€1,059 | -34.9% |
| Total equity and liabilities | 10/49 | €1,671,202 | €1,566,286 | -€104,916 | -6.3% |
| Equity | 10/15 | €508,694 | €508,754 | +€60 | 0.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €384,748 | €384,807 | +€60 | 0.0% |
| Tax-exempt reserves | 132 | €17,816 | €17,816 | = | 0.0% |
| Distributable reserves | 133 | €366,931 | €366,991 | +€60 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,162,507 | €1,057,532 | -€104,975 | -9.0% |
| Amounts payable after more than one year | 17 | €707,604 | €617,815 | -€89,789 | -12.7% |
| Financial debts | 170/4 | €707,604 | €617,815 | -€89,789 | -12.7% |
| Amounts payable within one year | 42/48 | €454,903 | €439,717 | -€15,187 | -3.3% |
| Current portion of amounts payable after more than one year | 42 | €101,129 | €89,789 | -€11,340 | -11.2% |
| Trade debts | 44 | €129,506 | €109,214 | -€20,293 | -15.7% |
| Suppliers | 440/4 | €129,506 | €109,214 | -€20,293 | -15.7% |
| Taxes, remuneration and social security | 45 | €20,340 | €21,499 | +€1,159 | +5.7% |
| Taxes | 450/3 | €1,690 | €2,302 | +€612 | +36.2% |
| Remuneration and social security | 454/9 | €18,650 | €19,196 | +€546 | +2.9% |
| Other amounts payable | 47/48 | €203,928 | €219,216 | +€15,288 | +7.5% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €140,132 | €151,242 | +€11,110 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112,000 | €108,955 | -€3,045 | -2.7% |
| Other operating charges | 640/8 | €7,559 | €8,066 | +€508 | +6.7% |
| Gross operating margin | 9900 | €308,550 | €310,474 | +€1,924 | +0.6% |
| Operating profit (loss) | 9901 | €48,860 | €42,212 | -€6,648 | -13.6% |
| Financial income | 75/76B | €10,545 | €11,637 | +€1,092 | +10.4% |
| Recurring financial income | 75 | €10,545 | €11,637 | +€1,092 | +10.4% |
| Financial charges | 65/66B | €17,076 | €16,441 | -€635 | -3.7% |
| Recurring financial charges | 65 | €17,076 | €16,441 | -€635 | -3.7% |
| Profit (loss) for the period before taxes | 9903 | €42,330 | €37,409 | -€4,921 | -11.6% |
| Income taxes | 67/77 | €2,841 | €2,149 | -€692 | -24.4% |
| Profit (loss) for the period | 9904 | €39,489 | €35,260 | -€4,229 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,489 | €35,260 | -€4,229 | -10.7% |
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 26 October 2026 via checked.be.