Apotheek Gies: 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 Gies
Largest movements
- Receivables within one year +€107,513
up €107,513 (+24.4%), from €440,745 to €548,258
of which Other amounts receivable: +€98,227
- Cash +€38,248
up €38,248 (+561%), from €6,816 to €45,064
mainly Debts after one year (+€97,394) and Trade debts (+€67,929)
- Stocks and contracts +€26,309
up €26,309 (+15.2%), from €173,107 to €199,416
- Debts after one year +€97,394
up €97,394 (+1,657%), from €5,878 to €103,272
- Trade debts +€67,929
up €67,929 (+32.8%), from €207,190 to €275,119
- Other debts -€15,504
down €15,504 (-71.9%), from €21,555 to €6,051
- Reserves +€14,410
up €14,410 (+4.8%), from €303,339 to €317,748
of which Distributable reserves: +€14,410
- Accrued charges and deferred income +€11,395
up €11,395 (+524%), from €2,174 to €13,569
- Gross operating margin -€14,172
down €14,172 (-3.8%), from €376,757 to €362,585
- Staff costs +€6,651
up €6,651 (+2.2%), from €304,815 to €311,466
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 | €758,494 | €927,470 | +€168,976 | +22.3% |
| Fixed assets | 21/28 | €131,602 | €122,365 | -€9,237 | -7.0% |
| Tangible fixed assets | 22/27 | €127,506 | €118,269 | -€9,237 | -7.2% |
| Land and buildings | 22 | €121,738 | €114,789 | -€6,948 | -5.7% |
| Plant, machinery and equipment | 23 | €3,810 | €2,392 | -€1,419 | -37.2% |
| Furniture and vehicles | 24 | €1,959 | €1,088 | -€870 | -44.4% |
| Financial fixed assets | 28 | €4,096 | €4,096 | = | 0.0% |
| Current assets | 29/58 | €626,892 | €805,105 | +€178,213 | +28.4% |
| Stocks and contracts in progress | 3 | €173,107 | €199,416 | +€26,309 | +15.2% |
| Stocks | 30/36 | €173,107 | €199,416 | +€26,309 | +15.2% |
| Amounts receivable within one year | 40/41 | €440,745 | €548,258 | +€107,513 | +24.4% |
| Trade receivables | 40 | €198,128 | €207,414 | +€9,287 | +4.7% |
| Other amounts receivable | 41 | €242,617 | €340,844 | +€98,227 | +40.5% |
| Cash at bank and in hand | 54/58 | €6,816 | €45,064 | +€38,248 | +561% |
| Deferred charges and accrued income | 490/1 | €6,224 | €12,367 | +€6,143 | +98.7% |
| Total equity and liabilities | 10/49 | €758,494 | €927,470 | +€168,976 | +22.3% |
| Equity | 10/15 | €328,339 | €342,748 | +€14,410 | +4.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €303,339 | €317,748 | +€14,410 | +4.8% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €265,839 | €280,248 | +€14,410 | +5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €430,155 | €584,721 | +€154,566 | +35.9% |
| Amounts payable after more than one year | 17 | €5,878 | €103,272 | +€97,394 | +1,657% |
| Financial debts | 170/4 | €5,878 | €103,272 | +€97,394 | +1,657% |
| Amounts payable within one year | 42/48 | €422,104 | €467,880 | +€45,777 | +10.8% |
| Current portion of amounts payable after more than one year | 42 | €34,450 | €27,606 | -€6,844 | -19.9% |
| Financial debts | 43 | €105,000 | €105,000 | = | 0.0% |
| Credit institutions | 430/8 | €105,000 | €105,000 | = | 0.0% |
| Trade debts | 44 | €207,190 | €275,119 | +€67,929 | +32.8% |
| Suppliers | 440/4 | €207,190 | €275,119 | +€67,929 | +32.8% |
| Taxes, remuneration and social security | 45 | €53,909 | €54,105 | +€196 | +0.4% |
| Taxes | 450/3 | €3,354 | €2,120 | -€1,234 | -36.8% |
| Remuneration and social security | 454/9 | €50,555 | €51,985 | +€1,430 | +2.8% |
| Other amounts payable | 47/48 | €21,555 | €6,051 | -€15,504 | -71.9% |
| Accrued charges and deferred income | 492/3 | €2,174 | €13,569 | +€11,395 | +524% |
| Remuneration, social security and pensions | 62 | €304,815 | €311,466 | +€6,651 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,608 | €9,237 | -€2,371 | -20.4% |
| Other operating charges | 640/8 | €3,902 | €4,331 | +€430 | +11.0% |
| Gross operating margin | 9900 | €376,757 | €362,585 | -€14,172 | -3.8% |
| Operating profit (loss) | 9901 | €56,432 | €37,551 | -€18,882 | -33.5% |
| Financial income | 75/76B | €5,708 | €4,872 | -€835 | -14.6% |
| Recurring financial income | 75 | €5,708 | €4,872 | -€835 | -14.6% |
| Financial charges | 65/66B | €16,173 | €16,920 | +€747 | +4.6% |
| Recurring financial charges | 65 | €16,173 | €16,920 | +€747 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €45,967 | €25,503 | -€20,464 | -44.5% |
| Income taxes | 67/77 | €10,535 | €11,093 | +€558 | +5.3% |
| Profit (loss) for the period | 9904 | €35,431 | €14,410 | -€21,021 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €35,431 | €14,410 | -€21,021 | -59.3% |
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 25 October 2026 via checked.be.