APOTHEEK FLORENTZ: what changed
What changed
APOTHEEK FLORENTZ
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€23,103
2024 · €23,083+€20
Equity
€103,406
2024 · €97,262+€6,144
Cash
€49,496
2024 · €46,983+€2,513
Balance sheet total
€259,505
2024 · €289,222-€29,718
Largest movements
Assets
- Intangible fixed assets -€30,000
down €30,000 (-88.4%), from €33,934 to €3,934
- Tangible fixed assets -€3,920
down €3,920 (-15.2%), from €25,725 to €21,805
of which Furniture and vehicles: -€6,745
- Stocks and contracts +€3,163
up €3,163 (+2.5%), from €127,317 to €130,480
Equity and liabilities
- Current portion of long-term debt -€25,542
down €25,542 (-59.2%), from €43,119 to €17,577
- Trade debts +€25,086
up €25,086 (+84.9%), from €29,547 to €54,633
- Other debts -€18,640
down €18,640 (-26.5%), from €70,249 to €51,609
- Debts after one year -€13,092
down €13,092 (-35.7%), from €36,649 to €23,557
- Reserves +€6,144
up €6,144 (+6.7%), from €91,635 to €97,779
Income statement
- Gross operating margin -€28,996
down €28,996 (-22.0%), from €131,898 to €102,902
- Staff costs -€17,634
no longer reported in 2025 (was €17,634)
- Financial charges -€9,686
down €9,686 (-31.4%), from €30,848 to €21,162
- Write-downs -€2,256
down €2,256 (-23.9%), from €9,428 to €7,173
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€23,083
Gross operating margin
-€28,996
Staff costs
+€17,634
Depreciation
+€1,017
Write-downs
+€2,256
Other operating charges
-€24
Financial income
-€502
Financial charges
+€9,686
Taxes
-€1,052
Result 2025
€23,103
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€65,940
Investment
-€4,205
Financing
-€59,222
Cash 2024
€46,983
From operations (derived)
+€65,940
Net result for the year
+€23,103
Depreciation
+€38,125
Stocks and contracts
-€3,163
Receivables within one year
-€84
Deferred charges and accrued income
+€1,558
Trade debts
+€25,086
Tax, wage and social debts
+€1,460
Other debts
-€18,640
Accrued charges and deferred income
-€1,505
Investment (derived)
-€4,205
Investment in fixed assets (net)
-€4,205
Financing
-€59,222
Debts after one year
-€13,092
Current portion of long-term debt
-€25,542
Short-term financial debts
-€3,628
Contributions, distributions and other
-€16,959
Cash 2025
€49,496
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €289,222 | €259,505 | -€29,718 | -10.3% |
| Fixed assets | 21/28 | €59,659 | €25,740 | -€33,920 | -56.9% |
| Intangible fixed assets | 21 | €33,934 | €3,934 | -€30,000 | -88.4% |
| Tangible fixed assets | 22/27 | €25,725 | €21,805 | -€3,920 | -15.2% |
| Plant, machinery and equipment | 23 | €6,263 | €9,088 | +€2,825 | +45.1% |
| Furniture and vehicles | 24 | €19,462 | €12,717 | -€6,745 | -34.7% |
| Current assets | 29/58 | €229,563 | €233,765 | +€4,202 | +1.8% |
| Stocks and contracts in progress | 3 | €127,317 | €130,480 | +€3,163 | +2.5% |
| Stocks | 30/36 | €127,317 | €130,480 | +€3,163 | +2.5% |
| Amounts receivable within one year | 40/41 | €37,419 | €37,502 | +€84 | +0.2% |
| Trade receivables | 40 | €36,545 | €35,173 | -€1,371 | -3.8% |
| Other amounts receivable | 41 | €874 | €2,329 | +€1,455 | +166% |
| Cash at bank and in hand | 54/58 | €46,983 | €49,496 | +€2,513 | +5.3% |
| Deferred charges and accrued income | 490/1 | €17,844 | €16,286 | -€1,558 | -8.7% |
| Total equity and liabilities | 10/49 | €289,222 | €259,505 | -€29,718 | -10.3% |
| Equity | 10/15 | €97,262 | €103,406 | +€6,144 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,635 | €97,779 | +€6,144 | +6.7% |
| Distributable reserves | 133 | €91,635 | €97,779 | +€6,144 | +6.7% |
| Profit (loss) carried forward | 14 | -€6,773 | -€6,773 | = | 0.0% |
| Amounts payable | 17/49 | €191,961 | €156,099 | -€35,862 | -18.7% |
| Amounts payable after more than one year | 17 | €36,649 | €23,557 | -€13,092 | -35.7% |
| Financial debts | 170/4 | €36,649 | €23,557 | -€13,092 | -35.7% |
| Amounts payable within one year | 42/48 | €150,606 | €129,342 | -€21,264 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €43,119 | €17,577 | -€25,542 | -59.2% |
| Financial debts | 43 | €4,260 | €632 | -€3,628 | -85.2% |
| Credit institutions | 430/8 | €4,260 | €632 | -€3,628 | -85.2% |
| Trade debts | 44 | €29,547 | €54,633 | +€25,086 | +84.9% |
| Suppliers | 440/4 | €29,547 | €54,633 | +€25,086 | +84.9% |
| Taxes, remuneration and social security | 45 | €3,432 | €4,891 | +€1,460 | +42.5% |
| Taxes | 450/3 | €2,016 | €2,741 | +€725 | +36.0% |
| Remuneration and social security | 454/9 | €1,415 | €2,150 | +€735 | +51.9% |
| Other amounts payable | 47/48 | €70,249 | €51,609 | -€18,640 | -26.5% |
| Accrued charges and deferred income | 492/3 | €4,705 | €3,200 | -€1,505 | -32.0% |
| Remuneration, social security and pensions | 62 | €17,634 | - | -€17,634 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,142 | €38,125 | -€1,017 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,428 | €7,173 | -€2,256 | -23.9% |
| Other operating charges | 640/8 | €743 | €766 | +€24 | +3.2% |
| Gross operating margin | 9900 | €131,898 | €102,902 | -€28,996 | -22.0% |
| Operating profit (loss) | 9901 | €64,951 | €56,838 | -€8,113 | -12.5% |
| Financial income | 75/76B | €1,396 | €894 | -€502 | -35.9% |
| Recurring financial income | 75 | €1,396 | €894 | -€502 | -35.9% |
| Financial charges | 65/66B | €30,848 | €21,162 | -€9,686 | -31.4% |
| Recurring financial charges | 65 | €30,848 | €21,162 | -€9,686 | -31.4% |
| Profit (loss) for the period before taxes | 9903 | €35,499 | €36,571 | +€1,072 | +3.0% |
| Income taxes | 67/77 | €12,416 | €13,467 | +€1,052 | +8.5% |
| Profit (loss) for the period | 9904 | €23,083 | €23,103 | +€20 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €23,083 | €23,103 | +€20 | +0.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.