APOTHEEK GOMBERT: 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 GOMBERT
Largest movements
- Stocks and contracts -€798,670
down €798,670 (-71.7%), from €1.1m to €315,917
- Tangible fixed assets +€631,749
up €631,749 (+52.7%), from €1.2m to €1.8m
of which Land and buildings: +€657,500
- Cash +€49,957
up €49,957 (+10.5%), from €474,859 to €524,816
mainly Stocks and contracts (+€798,670) and Tax, wage and social debts (+€149,508)
- Receivables within one year +€38,360
up €38,360 (+23.9%), from €160,398 to €198,758
of which Trade receivables: +€39,298
- Current portion of long-term debt -€241,901
down €241,901 (-78.7%), from €307,285 to €65,384
- Tax, wage and social debts +€149,508
up €149,508 (+645%), from €23,191 to €172,699
- Reserves +€142,017
up €142,017 (+11.7%), from €1.2m to €1.4m
of which Distributable reserves: +€158,686
- Other debts -€69,176
down €69,176 (-23.4%), from €295,195 to €226,019
- Debts after one year -€65,383
down €65,383 (-7.4%), from €878,268 to €812,885
- Gross operating margin -€147,393
down €147,393 (-30.7%), from €480,711 to €333,318
- Taxes +€32,461
up €32,461 (+83.5%), from €38,864 to €71,325
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 | €2,974,132 | €2,893,448 | -€80,684 | -2.7% |
| Fixed assets | 21/28 | €1,205,405 | €1,837,154 | +€631,749 | +52.4% |
| Tangible fixed assets | 22/27 | €1,197,905 | €1,829,654 | +€631,749 | +52.7% |
| Land and buildings | 22 | €1,059,541 | €1,717,041 | +€657,500 | +62.1% |
| Plant, machinery and equipment | 23 | €85,108 | €74,232 | -€10,876 | -12.8% |
| Furniture and vehicles | 24 | €53,256 | €38,381 | -€14,875 | -27.9% |
| Financial fixed assets | 28 | €7,500 | €7,500 | = | 0.0% |
| Current assets | 29/58 | €1,768,727 | €1,056,294 | -€712,433 | -40.3% |
| Stocks and contracts in progress | 3 | €1,114,587 | €315,917 | -€798,670 | -71.7% |
| Stocks | 30/36 | €1,114,587 | €315,917 | -€798,670 | -71.7% |
| Amounts receivable within one year | 40/41 | €160,398 | €198,758 | +€38,360 | +23.9% |
| Trade receivables | 40 | €154,428 | €193,726 | +€39,298 | +25.4% |
| Other amounts receivable | 41 | €5,970 | €5,032 | -€938 | -15.7% |
| Cash at bank and in hand | 54/58 | €474,859 | €524,816 | +€49,957 | +10.5% |
| Deferred charges and accrued income | 490/1 | €18,883 | €16,803 | -€2,080 | -11.0% |
| Total equity and liabilities | 10/49 | €2,974,132 | €2,893,448 | -€80,684 | -2.7% |
| Equity | 10/15 | €1,289,931 | €1,431,948 | +€142,017 | +11.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €1,209,502 | €1,351,519 | +€142,017 | +11.7% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €294,143 | €277,474 | -€16,669 | -5.7% |
| Distributable reserves | 133 | €909,162 | €1,067,848 | +€158,686 | +17.5% |
| Profit (loss) carried forward | 14 | €18,456 | €18,456 | = | 0.0% |
| Amounts payable | 17/49 | €1,684,201 | €1,461,500 | -€222,701 | -13.2% |
| Amounts payable after more than one year | 17 | €878,268 | €812,885 | -€65,383 | -7.4% |
| Financial debts | 170/4 | €878,268 | €812,885 | -€65,383 | -7.4% |
| Amounts payable within one year | 42/48 | €788,533 | €631,915 | -€156,618 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €307,285 | €65,384 | -€241,901 | -78.7% |
| Trade debts | 44 | €162,862 | €167,813 | +€4,951 | +3.0% |
| Suppliers | 440/4 | €162,862 | €167,813 | +€4,951 | +3.0% |
| Taxes, remuneration and social security | 45 | €23,191 | €172,699 | +€149,508 | +645% |
| Taxes | 450/3 | €23,191 | €172,699 | +€149,508 | +645% |
| Other amounts payable | 47/48 | €295,195 | €226,019 | -€69,176 | -23.4% |
| Accrued charges and deferred income | 492/3 | €17,400 | €16,700 | -€700 | -4.0% |
| Non-recurring operating income | 76A | €256,504 | - | -€256,504 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,034 | €90,226 | +€192 | +0.2% |
| Gross operating margin | 9900 | €480,711 | €333,318 | -€147,393 | -30.7% |
| Operating profit (loss) | 9901 | €390,677 | €243,092 | -€147,585 | -37.8% |
| Financial income | 75/76B | €3,321 | €1,779 | -€1,542 | -46.4% |
| Recurring financial income | 75 | €3,321 | €1,779 | -€1,542 | -46.4% |
| Financial charges | 65/66B | €34,540 | €31,529 | -€3,011 | -8.7% |
| Recurring financial charges | 65 | €34,540 | €31,529 | -€3,011 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €359,458 | €213,342 | -€146,116 | -40.6% |
| Income taxes | 67/77 | €38,864 | €71,325 | +€32,461 | +83.5% |
| Profit (loss) for the period | 9904 | €320,594 | €142,017 | -€178,577 | -55.7% |
| Transfer from tax-exempt reserves | 789 | €32,178 | €16,669 | -€15,509 | -48.2% |
| Transfer to tax-exempt reserves | 689 | €256,504 | - | -€256,504 | |
| Profit (loss) for the period to be appropriated | 9905 | €96,268 | €158,686 | +€62,418 | +64.8% |
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 24 October 2026 via checked.be.