APOTHEEK HET LAAR: 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 HET LAAR
Largest movements
- Receivables within one year +€121,500
up €121,500 (+110%), from €110,446 to €231,946
of which Other amounts receivable: +€103,469
- Cash -€40,129
down €40,129 (-21.8%), from €184,199 to €144,070
mainly Receivables within one year (-€121,500) and Contributions, distributions and other (-€110,000)
- Stocks and contracts +€32,871
up €32,871 (+12.3%), from €268,142 to €301,013
- Tangible fixed assets -€24,888
down €24,888 (-19.2%), from €129,939 to €105,051
of which Plant, machinery and equipment: -€17,306
- Profit (loss) carried forward -€163,943
down €163,943 (-100%), from €163,943 to €0
- Reserves +€123,278
up €123,278 (+658%), from €18,735 to €142,012
of which Distributable reserves: +€123,278
- Other debts +€86,967
up €86,967 (+97.6%), from €89,131 to €176,099
- Trade debts +€80,079
up €80,079 (+26.5%), from €302,315 to €382,393
- Debts after one year -€26,133
down €26,133 (-49.5%), from €52,791 to €26,659
- Staff costs -€41,894
down €41,894 (-46.9%), from €89,297 to €47,404
- Gross operating margin -€30,599
down €30,599 (-14.8%), from €206,533 to €175,934
- Taxes +€3,375
up €3,375 (+15.9%), from €21,167 to €24,542
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 | €694,599 | €783,744 | +€89,145 | +12.8% |
| Fixed assets | 21/28 | €129,939 | €105,051 | -€24,888 | -19.2% |
| Tangible fixed assets | 22/27 | €129,939 | €105,051 | -€24,888 | -19.2% |
| Land and buildings | 22 | €72,000 | €64,800 | -€7,200 | -10.0% |
| Plant, machinery and equipment | 23 | €55,523 | €38,218 | -€17,306 | -31.2% |
| Furniture and vehicles | 24 | €2,415 | €2,033 | -€382 | -15.8% |
| Current assets | 29/58 | €564,660 | €678,694 | +€114,033 | +20.2% |
| Stocks and contracts in progress | 3 | €268,142 | €301,013 | +€32,871 | +12.3% |
| Stocks | 30/36 | €268,142 | €301,013 | +€32,871 | +12.3% |
| Amounts receivable within one year | 40/41 | €110,446 | €231,946 | +€121,500 | +110% |
| Trade receivables | 40 | €107,408 | €125,439 | +€18,031 | +16.8% |
| Other amounts receivable | 41 | €3,037 | €106,506 | +€103,469 | +3,406% |
| Cash at bank and in hand | 54/58 | €184,199 | €144,070 | -€40,129 | -21.8% |
| Deferred charges and accrued income | 490/1 | €1,874 | €1,664 | -€210 | -11.2% |
| Total equity and liabilities | 10/49 | €694,599 | €783,744 | +€89,145 | +12.8% |
| Equity | 10/15 | €201,270 | €160,604 | -€40,666 | -20.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €18,735 | €142,012 | +€123,278 | +658% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €10,678 | €10,678 | = | 0.0% |
| Distributable reserves | 133 | €8,057 | €131,334 | +€123,278 | +1,530% |
| Profit (loss) carried forward | 14 | €163,943 | €0 | -€163,943 | -100% |
| Amounts payable | 17/49 | €493,329 | €623,140 | +€129,811 | +26.3% |
| Amounts payable after more than one year | 17 | €52,791 | €26,659 | -€26,133 | -49.5% |
| Financial debts | 170/4 | €52,791 | €26,659 | -€26,133 | -49.5% |
| Amounts payable within one year | 42/48 | €433,984 | €592,837 | +€158,852 | +36.6% |
| Current portion of amounts payable after more than one year | 42 | €25,813 | €26,133 | +€320 | +1.2% |
| Trade debts | 44 | €302,315 | €382,393 | +€80,079 | +26.5% |
| Suppliers | 440/4 | €302,315 | €382,393 | +€80,079 | +26.5% |
| Taxes, remuneration and social security | 45 | €16,725 | €8,212 | -€8,513 | -50.9% |
| Taxes | 450/3 | €0 | €2,659 | +€2,659 | |
| Remuneration and social security | 454/9 | €16,725 | €5,552 | -€11,173 | -66.8% |
| Other amounts payable | 47/48 | €89,131 | €176,099 | +€86,967 | +97.6% |
| Accrued charges and deferred income | 492/3 | €6,553 | €3,645 | -€2,909 | -44.4% |
| Remuneration, social security and pensions | 62 | €89,297 | €47,404 | -€41,894 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,258 | €27,446 | -€813 | -2.9% |
| Other operating charges | 640/8 | €623 | €480 | -€143 | -23.0% |
| Gross operating margin | 9900 | €206,533 | €175,934 | -€30,599 | -14.8% |
| Operating profit (loss) | 9901 | €88,354 | €100,605 | +€12,250 | +13.9% |
| Financial charges | 65/66B | €8,463 | €6,729 | -€1,735 | -20.5% |
| Recurring financial charges | 65 | €8,463 | €6,729 | -€1,735 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €79,891 | €93,876 | +€13,985 | +17.5% |
| Income taxes | 67/77 | €21,167 | €24,542 | +€3,375 | +15.9% |
| Profit (loss) for the period | 9904 | €58,725 | €69,334 | +€10,610 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,725 | €69,334 | +€10,610 | +18.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.