APOTHEEK HAEMELS: 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 HAEMELS
Largest movements
- Tangible fixed assets -€41,687
down €41,687 (-13.5%), from €307,685 to €265,999
of which Land and buildings: -€23,092
- Cash -€29,551
down €29,551 (-24.3%), from €121,411 to €91,860
mainly Other debts (-€69,159) and Current portion of long-term debt (-€27,833)
- Stocks and contracts +€14,199
up €14,199 (+14.5%), from €97,831 to €112,030
- Deferred charges and accrued income +€8,828
up €8,828 (+931%), from €948 to €9,776
- Receivables within one year +€7,653
up €7,653 (+14.4%), from €53,110 to €60,763
of which Trade receivables: +€7,855
- Other debts -€69,159
down €69,159 (-22.1%), from €312,818 to €243,659
- Profit (loss) carried forward +€61,918
up €61,918 (+46.0%), from €134,487 to €196,404
- Current portion of long-term debt -€27,833
down €27,833 (-52.5%), from €52,990 to €25,157
- Debts after one year -€20,999
no longer reported in 2025 (was €20,999)
- Trade debts +€12,844
up €12,844 (+26.7%), from €48,133 to €60,977
- Gross operating margin +€8,482
up €8,482 (+6.6%), from €128,474 to €136,956
- Taxes +€8,366
up €8,366 (+69.5%), from €12,045 to €20,411
- Financial income -€3,449
down €3,449 (-78.5%), from €4,393 to €944
of which Non-recurring financial income: -€3,500
- Financial charges -€1,554
down €1,554 (-24.3%), from €6,391 to €4,837
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 | €581,936 | €541,379 | -€40,557 | -7.0% |
| Fixed assets | 21/28 | €308,637 | €266,950 | -€41,687 | -13.5% |
| Tangible fixed assets | 22/27 | €307,685 | €265,999 | -€41,687 | -13.5% |
| Land and buildings | 22 | €270,893 | €247,801 | -€23,092 | -8.5% |
| Plant, machinery and equipment | 23 | €36,792 | €18,197 | -€18,595 | -50.5% |
| Financial fixed assets | 28 | €951 | €951 | = | 0.0% |
| Current assets | 29/58 | €273,299 | €274,429 | +€1,129 | +0.4% |
| Stocks and contracts in progress | 3 | €97,831 | €112,030 | +€14,199 | +14.5% |
| Stocks | 30/36 | €97,831 | €112,030 | +€14,199 | +14.5% |
| Amounts receivable within one year | 40/41 | €53,110 | €60,763 | +€7,653 | +14.4% |
| Trade receivables | 40 | €49,453 | €57,308 | +€7,855 | +15.9% |
| Other amounts receivable | 41 | €3,657 | €3,455 | -€202 | -5.5% |
| Cash at bank and in hand | 54/58 | €121,411 | €91,860 | -€29,551 | -24.3% |
| Deferred charges and accrued income | 490/1 | €948 | €9,776 | +€8,828 | +931% |
| Total equity and liabilities | 10/49 | €581,936 | €541,379 | -€40,557 | -7.0% |
| Equity | 10/15 | €142,547 | €204,464 | +€61,918 | +43.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,487 | €196,404 | +€61,918 | +46.0% |
| Amounts payable | 17/49 | €439,389 | €336,914 | -€102,475 | -23.3% |
| Amounts payable after more than one year | 17 | €20,999 | - | -€20,999 | |
| Financial debts | 170/4 | €20,999 | - | -€20,999 | |
| Amounts payable within one year | 42/48 | €415,303 | €334,223 | -€81,080 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €52,990 | €25,157 | -€27,833 | -52.5% |
| Trade debts | 44 | €48,133 | €60,977 | +€12,844 | +26.7% |
| Suppliers | 440/4 | €48,133 | €60,977 | +€12,844 | +26.7% |
| Taxes, remuneration and social security | 45 | €1,362 | €4,430 | +€3,068 | +225% |
| Taxes | 450/3 | €1,362 | €4,430 | +€3,068 | +225% |
| Other amounts payable | 47/48 | €312,818 | €243,659 | -€69,159 | -22.1% |
| Accrued charges and deferred income | 492/3 | €3,088 | €2,692 | -€396 | -12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,544 | €47,697 | +€1,153 | +2.5% |
| Other operating charges | 640/8 | €3,035 | €3,037 | +€2 | +0.1% |
| Gross operating margin | 9900 | €128,474 | €136,956 | +€8,482 | +6.6% |
| Operating profit (loss) | 9901 | €78,895 | €86,221 | +€7,326 | +9.3% |
| Financial income | 75/76B | €4,393 | €944 | -€3,449 | -78.5% |
| Recurring financial income | 75 | €893 | €944 | +€51 | +5.7% |
| Non-recurring financial income | 76B | €3,500 | - | -€3,500 | |
| Financial charges | 65/66B | €6,391 | €4,837 | -€1,554 | -24.3% |
| Recurring financial charges | 65 | €6,391 | €4,837 | -€1,554 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €76,898 | €82,329 | +€5,431 | +7.1% |
| Income taxes | 67/77 | €12,045 | €20,411 | +€8,366 | +69.5% |
| Profit (loss) for the period | 9904 | €64,853 | €61,918 | -€2,935 | -4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €64,853 | €61,918 | -€2,935 | -4.5% |
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 27 October 2026 via checked.be.