Apotheek Geusens: 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 Geusens
Largest movements
- Cash -€15,967
down €15,967 (-9.6%), from €165,565 to €149,598
mainly Contributions, distributions and other (-€100,000) and Deferred charges and accrued income (-€6,055)
- Tangible fixed assets -€7,622
down €7,622 (-34.8%), from €21,878 to €14,256
of which Other tangible fixed assets: -€4,765
- Deferred charges and accrued income +€6,055
new in 2025: €6,055
- Reserves -€10,371
down €10,371 (-5.0%), from €206,939 to €196,568
of which Distributable reserves: -€10,371
- Short-term financial debts -€4,732
down €4,732 (-31.7%), from €14,917 to €10,185
- Tax, wage and social debts +€4,321
up €4,321 (+24.8%), from €17,448 to €21,769
of which Remuneration and social security: +€5,406
- Gross operating margin -€26,465
down €26,465 (-9.4%), from €281,885 to €255,420
- Financial income +€15,447
up €15,447 (+7,706%), from €200 to €15,647
- Staff costs -€4,120
down €4,120 (-2.9%), from €143,233 to €139,113
- Financial charges -€3,777
down €3,777 (-61.7%), from €6,124 to €2,347
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 | €414,959 | €404,835 | -€10,124 | -2.4% |
| Fixed assets | 21/28 | €22,204 | €14,582 | -€7,622 | -34.3% |
| Tangible fixed assets | 22/27 | €21,878 | €14,256 | -€7,622 | -34.8% |
| Land and buildings | 22 | €9,075 | €8,721 | -€354 | -3.9% |
| Plant, machinery and equipment | 23 | €982 | €404 | -€578 | -58.9% |
| Furniture and vehicles | 24 | €6,715 | €3,859 | -€2,856 | -42.5% |
| Other tangible fixed assets | 26 | €5,107 | €342 | -€4,765 | -93.3% |
| Assets under construction and advance payments | 27 | - | €931 | +€931 | |
| Financial fixed assets | 28 | €326 | €326 | = | 0.0% |
| Current assets | 29/58 | €392,755 | €390,254 | -€2,501 | -0.6% |
| Stocks and contracts in progress | 3 | €127,746 | €131,582 | +€3,836 | +3.0% |
| Stocks | 30/36 | €127,746 | €131,582 | +€3,836 | +3.0% |
| Amounts receivable within one year | 40/41 | €99,444 | €103,020 | +€3,575 | +3.6% |
| Trade receivables | 40 | €96,280 | €92,255 | -€4,026 | -4.2% |
| Other amounts receivable | 41 | €3,164 | €10,765 | +€7,601 | +240% |
| Cash at bank and in hand | 54/58 | €165,565 | €149,598 | -€15,967 | -9.6% |
| Deferred charges and accrued income | 490/1 | - | €6,055 | +€6,055 | |
| Total equity and liabilities | 10/49 | €414,959 | €404,835 | -€10,124 | -2.4% |
| Equity | 10/15 | €225,539 | €215,168 | -€10,371 | -4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €206,939 | €196,568 | -€10,371 | -5.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €206,939 | €196,568 | -€10,371 | -5.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €189,420 | €189,668 | +€247 | +0.1% |
| Amounts payable within one year | 42/48 | €189,420 | €189,668 | +€247 | +0.1% |
| Financial debts | 43 | €14,917 | €10,185 | -€4,732 | -31.7% |
| Credit institutions | 430/8 | €14,917 | €10,185 | -€4,732 | -31.7% |
| Trade debts | 44 | €57,016 | €57,675 | +€659 | +1.2% |
| Suppliers | 440/4 | €57,016 | €57,675 | +€659 | +1.2% |
| Taxes, remuneration and social security | 45 | €17,448 | €21,769 | +€4,321 | +24.8% |
| Taxes | 450/3 | €4,098 | €3,013 | -€1,085 | -26.5% |
| Remuneration and social security | 454/9 | €13,349 | €18,756 | +€5,406 | +40.5% |
| Other amounts payable | 47/48 | €100,039 | €100,039 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €143,233 | €139,113 | -€4,120 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,696 | €8,553 | +€856 | +11.1% |
| Other operating charges | 640/8 | €584 | €587 | +€3 | +0.6% |
| Gross operating margin | 9900 | €281,885 | €255,420 | -€26,465 | -9.4% |
| Operating profit (loss) | 9901 | €130,372 | €107,167 | -€23,205 | -17.8% |
| Financial income | 75/76B | €200 | €15,647 | +€15,447 | +7,706% |
| Recurring financial income | 75 | €200 | €15,647 | +€15,447 | +7,706% |
| Financial charges | 65/66B | €6,124 | €2,347 | -€3,777 | -61.7% |
| Recurring financial charges | 65 | €6,124 | €2,347 | -€3,777 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €124,448 | €120,467 | -€3,981 | -3.2% |
| Income taxes | 67/77 | €30,898 | €30,838 | -€60 | -0.2% |
| Profit (loss) for the period | 9904 | €93,550 | €89,629 | -€3,921 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €93,550 | €89,629 | -€3,921 | -4.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.