Apotheek Gorissen: what changed
What changed
Apotheek Gorissen
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€192,602
2024 · €214,683-€22,081
Equity
€255,478
2024 · €255,475+€2
Cash
€331,700
2024 · €307,469+€24,232
Balance sheet total
€1.3m
2024 · €1.2m+€103,547
Largest movements
Assets
- Receivables within one year +€41,010
up €41,010 (+21.2%), from €193,185 to €234,195
of which Trade receivables: +€40,941
- Stocks and contracts +€39,407
up €39,407 (+8.3%), from €474,055 to €513,461
- Cash +€24,232
up €24,232 (+7.9%), from €307,469 to €331,700
mainly Net result for the year (+€192,602) and Other debts (+€123,134)
Equity and liabilities
- Other debts +€123,134
up €123,134 (+16.2%), from €761,274 to €884,408
- Debts after one year -€36,485
down €36,485 (-61.9%), from €58,963 to €22,478
- Trade debts +€15,326
up €15,326 (+18.5%), from €82,778 to €98,104
Income statement
- Taxes +€14,965
up €14,965 (+57.9%), from €25,860 to €40,825
- Staff costs +€7,379
up €7,379 (+6.9%), from €107,207 to €114,586
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
€214,683
Gross operating margin
-€2,436
Staff costs
-€7,379
Depreciation
-€122
Other operating charges
-€793
Financial income
+€15
Financial charges
+€3,598
Taxes
-€14,965
Result 2025
€192,602
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
+€276,076
Investment
-€24,136
Financing
-€227,708
Cash 2024
€307,469
From operations (derived)
+€276,076
Net result for the year
+€192,602
Depreciation
+€24,244
Stocks and contracts
-€39,407
Receivables within one year
-€41,010
Deferred charges and accrued income
+€993
Trade debts
+€15,326
Smaller working-capital items
+€192
Other debts
+€123,134
Investment (derived)
-€24,136
Investment in fixed assets (net)
-€24,136
Financing
-€227,708
Debts after one year
-€36,485
Current portion of long-term debt
-€3,705
Short-term financial debts
+€5,082
Contributions, distributions and other
-€192,600
Cash 2025
€331,700
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,800 | €1,337,346 | +€103,547 | +8.4% |
| Fixed assets | 21/28 | €246,219 | €246,110 | -€108 | 0.0% |
| Tangible fixed assets | 22/27 | €246,094 | €245,985 | -€108 | 0.0% |
| Land and buildings | 22 | €225,070 | €222,970 | -€2,100 | -0.9% |
| Plant, machinery and equipment | 23 | €13,253 | €13,673 | +€419 | +3.2% |
| Furniture and vehicles | 24 | €7,771 | €9,343 | +€1,572 | +20.2% |
| Financial fixed assets | 28 | €125 | €125 | = | 0.0% |
| Current assets | 29/58 | €987,581 | €1,091,236 | +€103,655 | +10.5% |
| Stocks and contracts in progress | 3 | €474,055 | €513,461 | +€39,407 | +8.3% |
| Stocks | 30/36 | €474,055 | €513,461 | +€39,407 | +8.3% |
| Amounts receivable within one year | 40/41 | €193,185 | €234,195 | +€41,010 | +21.2% |
| Trade receivables | 40 | €193,009 | €233,950 | +€40,941 | +21.2% |
| Other amounts receivable | 41 | €175 | €245 | +€70 | +39.6% |
| Cash at bank and in hand | 54/58 | €307,469 | €331,700 | +€24,232 | +7.9% |
| Deferred charges and accrued income | 490/1 | €12,873 | €11,879 | -€993 | -7.7% |
| Total equity and liabilities | 10/49 | €1,233,800 | €1,337,346 | +€103,547 | +8.4% |
| Equity | 10/15 | €255,475 | €255,478 | +€2 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €193,475 | €193,478 | +€2 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €187,275 | €187,278 | +€2 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €978,324 | €1,081,869 | +€103,545 | +10.6% |
| Amounts payable after more than one year | 17 | €58,963 | €22,478 | -€36,485 | -61.9% |
| Financial debts | 170/4 | €58,963 | €22,478 | -€36,485 | -61.9% |
| Amounts payable within one year | 42/48 | €917,056 | €1,056,983 | +€139,927 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €42,921 | €39,216 | -€3,705 | -8.6% |
| Financial debts | 43 | €8,446 | €13,528 | +€5,082 | +60.2% |
| Credit institutions | 430/8 | €8,446 | €13,528 | +€5,082 | +60.2% |
| Trade debts | 44 | €82,778 | €98,104 | +€15,326 | +18.5% |
| Suppliers | 440/4 | €82,778 | €98,104 | +€15,326 | +18.5% |
| Taxes, remuneration and social security | 45 | €21,638 | €21,727 | +€89 | +0.4% |
| Taxes | 450/3 | €2,575 | €1,696 | -€880 | -34.2% |
| Remuneration and social security | 454/9 | €19,062 | €20,031 | +€969 | +5.1% |
| Other amounts payable | 47/48 | €761,274 | €884,408 | +€123,134 | +16.2% |
| Accrued charges and deferred income | 492/3 | €2,305 | €2,408 | +€103 | +4.5% |
| Remuneration, social security and pensions | 62 | €107,207 | €114,586 | +€7,379 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,123 | €24,244 | +€122 | +0.5% |
| Other operating charges | 640/8 | €4,268 | €5,061 | +€793 | +18.6% |
| Gross operating margin | 9900 | €387,476 | €385,040 | -€2,436 | -0.6% |
| Operating profit (loss) | 9901 | €251,878 | €241,149 | -€10,729 | -4.3% |
| Financial income | 75/76B | €2,618 | €2,633 | +€15 | +0.6% |
| Recurring financial income | 75 | €2,618 | €2,633 | +€15 | +0.6% |
| Financial charges | 65/66B | €13,953 | €10,355 | -€3,598 | -25.8% |
| Recurring financial charges | 65 | €13,953 | €10,355 | -€3,598 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €240,543 | €233,427 | -€7,116 | -3.0% |
| Income taxes | 67/77 | €25,860 | €40,825 | +€14,965 | +57.9% |
| Profit (loss) for the period | 9904 | €214,683 | €192,602 | -€22,081 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €214,683 | €192,602 | -€22,081 | -10.3% |
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 4 November 2026 via checked.be.