APOTHEEK HELLESTRAAT: 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 HELLESTRAAT
Largest movements
- Cash +€73,649
up €73,649 (+32.2%), from €228,712 to €302,361
mainly Net result for the year (+€207,733) and Trade debts (+€145,674)
- Tangible fixed assets -€31,297
down €31,297 (-12.1%), from €258,174 to €226,877
of which Land and buildings: -€23,261
- Receivables within one year +€18,623
up €18,623 (+13.7%), from €136,024 to €154,647
of which Trade receivables: +€17,162
- Stocks and contracts +€10,970
up €10,970 (+9.8%), from €112,443 to €123,413
- Trade debts +€145,674
up €145,674 (+173%), from €84,346 to €230,020
- Debts after one year -€41,000
down €41,000 (-27.0%), from €151,916 to €110,916
- Other debts -€37,066
down €37,066 (-14.3%), from €259,968 to €222,902
- Reserves +€11,733
up €11,733 (+8.8%), from €132,916 to €144,649
of which Distributable reserves: +€11,733
- Gross operating margin +€39,193
up €39,193 (+13.1%), from €299,634 to €338,828
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 | €740,174 | €812,889 | +€72,715 | +9.8% |
| Fixed assets | 21/28 | €258,294 | €226,997 | -€31,297 | -12.1% |
| Tangible fixed assets | 22/27 | €258,174 | €226,877 | -€31,297 | -12.1% |
| Land and buildings | 22 | €240,158 | €216,897 | -€23,261 | -9.7% |
| Plant, machinery and equipment | 23 | €18,016 | €9,195 | -€8,821 | -49.0% |
| Furniture and vehicles | 24 | - | €785 | +€785 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €481,880 | €585,892 | +€104,012 | +21.6% |
| Stocks and contracts in progress | 3 | €112,443 | €123,413 | +€10,970 | +9.8% |
| Stocks | 30/36 | €112,443 | €123,413 | +€10,970 | +9.8% |
| Amounts receivable within one year | 40/41 | €136,024 | €154,647 | +€18,623 | +13.7% |
| Trade receivables | 40 | €131,327 | €148,489 | +€17,162 | +13.1% |
| Other amounts receivable | 41 | €4,697 | €6,158 | +€1,461 | +31.1% |
| Cash at bank and in hand | 54/58 | €228,712 | €302,361 | +€73,649 | +32.2% |
| Deferred charges and accrued income | 490/1 | €4,701 | €5,471 | +€770 | +16.4% |
| Total equity and liabilities | 10/49 | €740,174 | €812,889 | +€72,715 | +9.8% |
| Equity | 10/15 | €182,916 | €194,649 | +€11,733 | +6.4% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €132,916 | €144,649 | +€11,733 | +8.8% |
| Tax-exempt reserves | 132 | €939 | €939 | = | 0.0% |
| Distributable reserves | 133 | €131,977 | €143,710 | +€11,733 | +8.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €557,258 | €618,240 | +€60,982 | +10.9% |
| Amounts payable after more than one year | 17 | €151,916 | €110,916 | -€41,000 | -27.0% |
| Financial debts | 170/4 | €151,916 | €110,916 | -€41,000 | -27.0% |
| Amounts payable within one year | 42/48 | €405,151 | €507,163 | +€102,012 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €43,500 | €43,500 | = | 0.0% |
| Trade debts | 44 | €84,346 | €230,020 | +€145,674 | +173% |
| Suppliers | 440/4 | €84,346 | €230,020 | +€145,674 | +173% |
| Taxes, remuneration and social security | 45 | €17,337 | €10,741 | -€6,596 | -38.0% |
| Taxes | 450/3 | €287 | €0 | -€287 | -100% |
| Remuneration and social security | 454/9 | €17,050 | €10,741 | -€6,309 | -37.0% |
| Other amounts payable | 47/48 | €259,968 | €222,902 | -€37,066 | -14.3% |
| Accrued charges and deferred income | 492/3 | €190 | €160 | -€30 | -15.8% |
| Remuneration, social security and pensions | 62 | €87,206 | €88,727 | +€1,521 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,183 | €32,177 | -€5 | 0.0% |
| Other operating charges | 640/8 | €2,188 | €2,215 | +€27 | +1.2% |
| Non-recurring operating charges | 66A | €145 | €0 | -€145 | -100% |
| Gross operating margin | 9900 | €299,634 | €338,828 | +€39,193 | +13.1% |
| Operating profit (loss) | 9901 | €177,912 | €215,708 | +€37,796 | +21.2% |
| Financial income | 75/76B | €3,146 | €2,906 | -€240 | -7.6% |
| Recurring financial income | 75 | €3,146 | €2,906 | -€240 | -7.6% |
| Financial charges | 65/66B | €7,965 | €5,971 | -€1,994 | -25.0% |
| Recurring financial charges | 65 | €7,965 | €5,971 | -€1,994 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €173,093 | €212,643 | +€39,549 | +22.8% |
| Income taxes | 67/77 | €5,376 | €4,910 | -€467 | -8.7% |
| Profit (loss) for the period | 9904 | €167,717 | €207,733 | +€40,016 | +23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €167,717 | €207,733 | +€40,016 | +23.9% |
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 19 October 2026 via checked.be.