Apotheek GYSENBERGS: 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 GYSENBERGS
Largest movements
- Tangible fixed assets -€18,292
down €18,292 (-26.7%), from €68,475 to €50,184
of which Land and buildings: -€16,905
- Stocks and contracts +€15,487
up €15,487 (+5.8%), from €266,792 to €282,279
- Receivables within one year +€5,573
up €5,573 (+4.8%), from €117,300 to €122,872
of which Other amounts receivable: +€3,616
- Other debts +€51,751
up €51,751 (+1,571%), from €3,293 to €55,044
- Short-term financial debts -€18,376
down €18,376 (-7.1%), from €259,268 to €240,892
- Debts after one year -€17,188
down €17,188 (-18.9%), from €91,090 to €73,902
- Trade debts -€14,808
down €14,808 (-37.5%), from €39,517 to €24,709
- Gross operating margin +€34,136
up €34,136 (+23.9%), from €143,047 to €177,184
- Staff costs -€24,701
down €24,701 (-24.4%), from €101,045 to €76,343
- Financial charges -€2,089
down €2,089 (-11.1%), from €18,793 to €16,704
- Depreciation +€1,808
up €1,808 (+8.2%), from €22,002 to €23,810
- Taxes +€1,788
up €1,788 (+791%), from €226 to €2,015
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 | €461,213 | €463,436 | +€2,223 | +0.5% |
| Fixed assets | 21/28 | €68,475 | €50,184 | -€18,292 | -26.7% |
| Tangible fixed assets | 22/27 | €68,475 | €50,184 | -€18,292 | -26.7% |
| Land and buildings | 22 | €55,391 | €38,487 | -€16,905 | -30.5% |
| Furniture and vehicles | 24 | €13,084 | €11,697 | -€1,387 | -10.6% |
| Current assets | 29/58 | €392,738 | €413,252 | +€20,515 | +5.2% |
| Stocks and contracts in progress | 3 | €266,792 | €282,279 | +€15,487 | +5.8% |
| Stocks | 30/36 | €266,792 | €282,279 | +€15,487 | +5.8% |
| Amounts receivable within one year | 40/41 | €117,300 | €122,872 | +€5,573 | +4.8% |
| Trade receivables | 40 | €96,672 | €98,629 | +€1,957 | +2.0% |
| Other amounts receivable | 41 | €20,627 | €24,243 | +€3,616 | +17.5% |
| Cash at bank and in hand | 54/58 | €2,749 | €2,402 | -€348 | -12.6% |
| Deferred charges and accrued income | 490/1 | €5,897 | €5,699 | -€198 | -3.3% |
| Total equity and liabilities | 10/49 | €461,213 | €463,436 | +€2,223 | +0.5% |
| Equity | 10/15 | €32,436 | €36,727 | +€4,291 | +13.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €12,436 | €16,727 | +€4,291 | +34.5% |
| Distributable reserves | 133 | €12,436 | €16,727 | +€4,291 | +34.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €428,777 | €426,709 | -€2,068 | -0.5% |
| Amounts payable after more than one year | 17 | €91,090 | €73,902 | -€17,188 | -18.9% |
| Financial debts | 170/4 | €91,090 | €73,902 | -€17,188 | -18.9% |
| Amounts payable within one year | 42/48 | €336,352 | €352,117 | +€15,765 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €16,812 | €17,188 | +€375 | +2.2% |
| Financial debts | 43 | €259,268 | €240,892 | -€18,376 | -7.1% |
| Credit institutions | 430/8 | €259,268 | €240,892 | -€18,376 | -7.1% |
| Trade debts | 44 | €39,517 | €24,709 | -€14,808 | -37.5% |
| Suppliers | 440/4 | €39,517 | €24,709 | -€14,808 | -37.5% |
| Taxes, remuneration and social security | 45 | €17,461 | €14,284 | -€3,177 | -18.2% |
| Taxes | 450/3 | €1,718 | €4,763 | +€3,045 | +177% |
| Remuneration and social security | 454/9 | €15,743 | €9,521 | -€6,222 | -39.5% |
| Other amounts payable | 47/48 | €3,293 | €55,044 | +€51,751 | +1,571% |
| Accrued charges and deferred income | 492/3 | €1,335 | €690 | -€645 | -48.3% |
| Remuneration, social security and pensions | 62 | €101,045 | €76,343 | -€24,701 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,002 | €23,810 | +€1,808 | +8.2% |
| Other operating charges | 640/8 | €1,158 | €1,023 | -€136 | -11.7% |
| Non-recurring operating charges | 66A | €97 | €0 | -€97 | -100% |
| Gross operating margin | 9900 | €143,047 | €177,184 | +€34,136 | +23.9% |
| Operating profit (loss) | 9901 | €18,746 | €76,008 | +€57,262 | +305% |
| Financial income | 75/76B | €2,927 | €2,002 | -€925 | -31.6% |
| Recurring financial income | 75 | €2,927 | €2,002 | -€925 | -31.6% |
| Financial charges | 65/66B | €18,793 | €16,704 | -€2,089 | -11.1% |
| Recurring financial charges | 65 | €18,793 | €16,704 | -€2,089 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €2,879 | €61,305 | +€58,426 | +2,029% |
| Income taxes | 67/77 | €226 | €2,015 | +€1,788 | +791% |
| Profit (loss) for the period | 9904 | €2,653 | €59,291 | +€56,638 | +2,135% |
| Profit (loss) for the period to be appropriated | 9905 | €2,653 | €59,291 | +€56,638 | +2,135% |
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.