Apotheek Herne: 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 Herne
Largest movements
- Stocks and contracts +€33,062
up €33,062 (+22.1%), from €149,270 to €182,332
- Cash -€29,678
down €29,678 (-54.0%), from €55,002 to €25,324
mainly Short-term financial debts (-€49,991) and Stocks and contracts (-€33,062)
- Tangible fixed assets -€14,670
down €14,670 (-21.8%), from €67,360 to €52,691
of which Plant, machinery and equipment: -€19,600
- Receivables within one year +€14,664
up €14,664 (+24.7%), from €59,473 to €74,137
of which Trade receivables: +€15,956
- Short-term financial debts -€49,991
down €49,991 (-100.0%), from €50,000 to €9
- Reserves +€46,490
up €46,490 (+4,623%), from €1,006 to €47,495
of which Distributable reserves: +€46,490
- Profit (loss) carried forward +€18,090
up €18,090, from -€18,090 to €0
- Other debts -€7,365
down €7,365 (-14.9%), from €49,518 to €42,153
- Gross operating margin +€37,124
up €37,124 (+19.5%), from €190,391 to €227,515
- Taxes +€16,007
up €16,007 (+203%), from €7,887 to €23,893
- Staff costs +€11,125
up €11,125 (+13.0%), from €85,415 to €96,540
- Depreciation -€11,073
down €11,073 (-23.8%), from €46,527 to €35,455
- Financial charges -€3,788
down €3,788 (-35.8%), from €10,577 to €6,790
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 | €337,301 | €341,168 | +€3,867 | +1.1% |
| Fixed assets | 21/28 | €68,162 | €53,492 | -€14,670 | -21.5% |
| Tangible fixed assets | 22/27 | €67,360 | €52,691 | -€14,670 | -21.8% |
| Land and buildings | 22 | €3,382 | €2,667 | -€715 | -21.2% |
| Plant, machinery and equipment | 23 | €44,678 | €25,078 | -€19,600 | -43.9% |
| Furniture and vehicles | 24 | €738 | €8,565 | +€7,827 | +1,061% |
| Other tangible fixed assets | 26 | €18,562 | €16,381 | -€2,181 | -11.8% |
| Financial fixed assets | 28 | €801 | €801 | = | 0.0% |
| Current assets | 29/58 | €269,139 | €287,676 | +€18,536 | +6.9% |
| Stocks and contracts in progress | 3 | €149,270 | €182,332 | +€33,062 | +22.1% |
| Stocks | 30/36 | €149,270 | €182,332 | +€33,062 | +22.1% |
| Amounts receivable within one year | 40/41 | €59,473 | €74,137 | +€14,664 | +24.7% |
| Trade receivables | 40 | €57,277 | €73,233 | +€15,956 | +27.9% |
| Other amounts receivable | 41 | €2,196 | €904 | -€1,292 | -58.8% |
| Cash at bank and in hand | 54/58 | €55,002 | €25,324 | -€29,678 | -54.0% |
| Deferred charges and accrued income | 490/1 | €5,395 | €5,882 | +€488 | +9.0% |
| Total equity and liabilities | 10/49 | €337,301 | €341,168 | +€3,867 | +1.1% |
| Equity | 10/15 | €2,915 | €67,495 | +€64,580 | +2,215% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,006 | €47,495 | +€46,490 | +4,623% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,006 | €47,495 | +€46,490 | +4,623% |
| Profit (loss) carried forward | 14 | -€18,090 | €0 | +€18,090 | |
| Amounts payable | 17/49 | €334,386 | €273,672 | -€60,713 | -18.2% |
| Amounts payable after more than one year | 17 | €168,116 | €167,788 | -€328 | -0.2% |
| Financial debts | 170/4 | €118,116 | €167,788 | +€49,672 | +42.1% |
| Other amounts payable | 178/9 | €50,000 | - | -€50,000 | |
| Amounts payable within one year | 42/48 | €164,543 | €105,407 | -€59,136 | -35.9% |
| Current portion of amounts payable after more than one year | 42 | €25,002 | €25,362 | +€360 | +1.4% |
| Financial debts | 43 | €50,000 | €9 | -€49,991 | -100.0% |
| Credit institutions | 430/8 | €50,000 | €9 | -€49,991 | -100.0% |
| Trade debts | 44 | €30,650 | €30,483 | -€167 | -0.5% |
| Suppliers | 440/4 | €30,650 | €30,483 | -€167 | -0.5% |
| Taxes, remuneration and social security | 45 | €9,373 | €7,400 | -€1,973 | -21.0% |
| Taxes | 450/3 | €103 | €3,893 | +€3,790 | +3,676% |
| Remuneration and social security | 454/9 | €9,270 | €3,507 | -€5,763 | -62.2% |
| Other amounts payable | 47/48 | €49,518 | €42,153 | -€7,365 | -14.9% |
| Accrued charges and deferred income | 492/3 | €1,727 | €477 | -€1,250 | -72.4% |
| Remuneration, social security and pensions | 62 | €85,415 | €96,540 | +€11,125 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,527 | €35,455 | -€11,073 | -23.8% |
| Other operating charges | 640/8 | €827 | €749 | -€79 | -9.5% |
| Gross operating margin | 9900 | €190,391 | €227,515 | +€37,124 | +19.5% |
| Operating profit (loss) | 9901 | €57,621 | €94,771 | +€37,150 | +64.5% |
| Financial income | 75/76B | €1,491 | €492 | -€999 | -67.0% |
| Recurring financial income | 75 | €1,491 | €492 | -€999 | -67.0% |
| Financial charges | 65/66B | €10,577 | €6,790 | -€3,788 | -35.8% |
| Recurring financial charges | 65 | €10,577 | €6,790 | -€3,788 | -35.8% |
| Profit (loss) for the period before taxes | 9903 | €48,534 | €88,473 | +€39,939 | +82.3% |
| Income taxes | 67/77 | €7,887 | €23,893 | +€16,007 | +203% |
| Profit (loss) for the period | 9904 | €40,648 | €64,580 | +€23,933 | +58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,648 | €64,580 | +€23,933 | +58.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.