APOTHEEK GEMELS: 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 GEMELS
Largest movements
- Tangible fixed assets -€36,313
down €36,313 (-4.1%), from €886,283 to €849,970
of which Land and buildings: -€49,303
- Debts after one year -€48,018
down €48,018 (-9.9%), from €486,682 to €438,664
- Current portion of long-term debt -€14,975
down €14,975 (-22.5%), from €66,475 to €51,501
- Other debts +€12,050
up €12,050 (+14.1%), from €85,180 to €97,230
- Reserves +€10,631
up €10,631 (+8.3%), from €127,697 to €138,328
of which Distributable reserves: +€10,631
- Gross operating margin -€8,668
down €8,668 (-9.3%), from €93,587 to €84,918
- Taxes -€4,496
down €4,496 (-45.0%), from €9,987 to €5,492
- Other operating charges +€3,750
up €3,750 (+87.3%), from €4,293 to €8,043
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 | €893,455 | €863,441 | -€30,014 | -3.4% |
| Fixed assets | 21/28 | €886,283 | €849,970 | -€36,313 | -4.1% |
| Tangible fixed assets | 22/27 | €886,283 | €849,970 | -€36,313 | -4.1% |
| Land and buildings | 22 | €885,221 | €835,918 | -€49,303 | -5.6% |
| Plant, machinery and equipment | 23 | €1,061 | €14,051 | +€12,990 | +1,224% |
| Current assets | 29/58 | €7,172 | €13,471 | +€6,299 | +87.8% |
| Amounts receivable within one year | 40/41 | €0 | €195 | +€195 | |
| Other amounts receivable | 41 | €0 | €195 | +€195 | |
| Cash at bank and in hand | 54/58 | €4,717 | €9,511 | +€4,794 | +102% |
| Deferred charges and accrued income | 490/1 | €2,456 | €3,765 | +€1,310 | +53.3% |
| Total equity and liabilities | 10/49 | €893,455 | €863,441 | -€30,014 | -3.4% |
| Equity | 10/15 | €232,240 | €242,871 | +€10,631 | +4.6% |
| Contributions | 10/11 | €6,700 | €6,700 | = | 0.0% |
| Revaluation surpluses | 12 | €97,843 | €97,843 | = | 0.0% |
| Reserves | 13 | €127,697 | €138,328 | +€10,631 | +8.3% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €125,697 | €136,328 | +€10,631 | +8.5% |
| Amounts payable | 17/49 | €661,215 | €620,570 | -€40,644 | -6.1% |
| Amounts payable after more than one year | 17 | €486,682 | €438,664 | -€48,018 | -9.9% |
| Financial debts | 170/4 | €486,682 | €438,664 | -€48,018 | -9.9% |
| Amounts payable within one year | 42/48 | €170,294 | €180,997 | +€10,703 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €66,475 | €51,501 | -€14,975 | -22.5% |
| Trade debts | 44 | €7,818 | €15,605 | +€7,787 | +99.6% |
| Suppliers | 440/4 | €7,818 | €15,605 | +€7,787 | +99.6% |
| Taxes, remuneration and social security | 45 | €10,821 | €16,661 | +€5,841 | +54.0% |
| Taxes | 450/3 | €10,821 | €16,661 | +€5,841 | +54.0% |
| Other amounts payable | 47/48 | €85,180 | €97,230 | +€12,050 | +14.1% |
| Accrued charges and deferred income | 492/3 | €4,239 | €909 | -€3,330 | -78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,386 | €51,275 | +€889 | +1.8% |
| Other operating charges | 640/8 | €4,293 | €8,043 | +€3,750 | +87.3% |
| Gross operating margin | 9900 | €93,587 | €84,918 | -€8,668 | -9.3% |
| Operating profit (loss) | 9901 | €38,907 | €25,601 | -€13,307 | -34.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €9,415 | €9,478 | +€63 | +0.7% |
| Recurring financial charges | 65 | €9,415 | €9,478 | +€63 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €29,492 | €16,123 | -€13,370 | -45.3% |
| Income taxes | 67/77 | €9,987 | €5,492 | -€4,496 | -45.0% |
| Profit (loss) for the period | 9904 | €19,505 | €10,631 | -€8,874 | -45.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,505 | €10,631 | -€8,874 | -45.5% |
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 16 October 2026 via checked.be.