APOTHEEK HAVERMARKT: 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 HAVERMARKT
Largest movements
- Cash -€29,307
down €29,307 (-12.0%), from €244,970 to €215,664
mainly Contributions, distributions and other (-€42,904) and Receivables within one year (-€24,014)
- Receivables within one year +€24,014
up €24,014 (+28.7%), from €83,540 to €107,554
of which Trade receivables: +€16,633
- Tangible fixed assets -€13,830
down €13,830 (-13.6%), from €101,319 to €87,489
of which Furniture and vehicles: -€11,264
- Stocks and contracts +€7,329
up €7,329 (+6.3%), from €115,909 to €123,239
- Trade debts +€20,017
up €20,017 (+56.2%), from €35,647 to €55,664
- Reserves -€19,220
down €19,220 (-5.2%), from €370,520 to €351,300
of which Distributable reserves: -€19,220
- Other debts -€8,745
down €8,745 (-38.4%), from €22,744 to €13,999
- Tax, wage and social debts -€6,136
down €6,136 (-30.0%), from €20,423 to €14,286
of which Taxes: -€14,460
- Staff costs +€38,963
up €38,963 (+135%), from €28,899 to €67,862
- Gross operating margin +€22,973
up €22,973 (+16.8%), from €136,657 to €159,630
- Other operating charges +€22,648
up €22,648 (+449%), from €5,046 to €27,694
- Taxes -€5,746
down €5,746 (-37.0%), from €15,546 to €9,800
- Depreciation -€2,695
down €2,695 (-8.2%), from €33,022 to €30,327
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 | €573,333 | €559,249 | -€14,084 | -2.5% |
| Fixed assets | 21/28 | €127,279 | €109,432 | -€17,846 | -14.0% |
| Intangible fixed assets | 21 | €25,960 | €21,943 | -€4,017 | -15.5% |
| Tangible fixed assets | 22/27 | €101,319 | €87,489 | -€13,830 | -13.6% |
| Land and buildings | 22 | €22,716 | €17,082 | -€5,634 | -24.8% |
| Plant, machinery and equipment | 23 | €7,975 | €11,043 | +€3,068 | +38.5% |
| Furniture and vehicles | 24 | €70,628 | €59,364 | -€11,264 | -15.9% |
| Current assets | 29/58 | €446,055 | €449,817 | +€3,763 | +0.8% |
| Stocks and contracts in progress | 3 | €115,909 | €123,239 | +€7,329 | +6.3% |
| Stocks | 30/36 | €115,909 | €123,239 | +€7,329 | +6.3% |
| Amounts receivable within one year | 40/41 | €83,540 | €107,554 | +€24,014 | +28.7% |
| Trade receivables | 40 | €82,721 | €99,354 | +€16,633 | +20.1% |
| Other amounts receivable | 41 | €820 | €8,200 | +€7,381 | +901% |
| Cash at bank and in hand | 54/58 | €244,970 | €215,664 | -€29,307 | -12.0% |
| Deferred charges and accrued income | 490/1 | €1,635 | €3,361 | +€1,726 | +106% |
| Total equity and liabilities | 10/49 | €573,333 | €559,249 | -€14,084 | -2.5% |
| Equity | 10/15 | €494,520 | €475,300 | -€19,220 | -3.9% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €370,520 | €351,300 | -€19,220 | -5.2% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Distributable reserves | 133 | €358,120 | €338,900 | -€19,220 | -5.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,814 | €83,950 | +€5,136 | +6.5% |
| Amounts payable within one year | 42/48 | €78,814 | €83,950 | +€5,136 | +6.5% |
| Trade debts | 44 | €35,647 | €55,664 | +€20,017 | +56.2% |
| Suppliers | 440/4 | €35,647 | €55,664 | +€20,017 | +56.2% |
| Taxes, remuneration and social security | 45 | €20,423 | €14,286 | -€6,136 | -30.0% |
| Taxes | 450/3 | €18,381 | €3,922 | -€14,460 | -78.7% |
| Remuneration and social security | 454/9 | €2,041 | €10,365 | +€8,323 | +408% |
| Other amounts payable | 47/48 | €22,744 | €13,999 | -€8,745 | -38.4% |
| Remuneration, social security and pensions | 62 | €28,899 | €67,862 | +€38,963 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,022 | €30,327 | -€2,695 | -8.2% |
| Other operating charges | 640/8 | €5,046 | €27,694 | +€22,648 | +449% |
| Gross operating margin | 9900 | €136,657 | €159,630 | +€22,973 | +16.8% |
| Operating profit (loss) | 9901 | €69,690 | €33,747 | -€35,943 | -51.6% |
| Financial income | 75/76B | €460 | €361 | -€98 | -21.4% |
| Recurring financial income | 75 | €460 | €361 | -€98 | -21.4% |
| Financial charges | 65/66B | €298 | €624 | +€326 | +110% |
| Recurring financial charges | 65 | €298 | €624 | +€326 | +110% |
| Profit (loss) for the period before taxes | 9903 | €69,852 | €33,484 | -€36,368 | -52.1% |
| Income taxes | 67/77 | €15,546 | €9,800 | -€5,746 | -37.0% |
| Profit (loss) for the period | 9904 | €54,306 | €23,684 | -€30,622 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €54,306 | €23,684 | -€30,622 | -56.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.