APOTHEEK HET PERRON: 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 PERRON
Largest movements
- Tangible fixed assets -€40,201
down €40,201 (-7.5%), from €533,101 to €492,900
of which Land and buildings: -€27,007
- Receivables within one year +€35,083
up €35,083 (+47.5%), from €73,863 to €108,946
of which Trade receivables: +€35,088
- Intangible fixed assets -€21,835
down €21,835 (-38.7%), from €56,408 to €34,572
- Short-term financial debts -€75,000
down €75,000 (-100%), from €75,000 to €0
- Contributions +€60,000
up €60,000 (+40.0%), from €150,000 to €210,000
- Other debts -€32,454
down €32,454 (-99.5%), from €32,632 to €178
- Debts after one year -€28,411
down €28,411 (-4.0%), from €708,997 to €680,587
of which Other amounts payable: -€200,000
- Current portion of long-term debt +€25,587
up €25,587 (+39.8%), from €64,278 to €89,865
- Staff costs +€29,541
up €29,541 (+27.9%), from €106,070 to €135,611
- Gross operating margin +€27,194
up €27,194 (+13.6%), from €200,435 to €227,629
- Depreciation +€2,278
up €2,278 (+3.8%), from €59,758 to €62,037
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 | €905,620 | €862,885 | -€42,735 | -4.7% |
| Fixed assets | 21/28 | €589,509 | €527,472 | -€62,037 | -10.5% |
| Intangible fixed assets | 21 | €56,408 | €34,572 | -€21,835 | -38.7% |
| Tangible fixed assets | 22/27 | €533,101 | €492,900 | -€40,201 | -7.5% |
| Land and buildings | 22 | €481,192 | €454,185 | -€27,007 | -5.6% |
| Plant, machinery and equipment | 23 | €44,358 | €32,614 | -€11,743 | -26.5% |
| Furniture and vehicles | 24 | €7,552 | €6,100 | -€1,451 | -19.2% |
| Current assets | 29/58 | €316,111 | €335,413 | +€19,301 | +6.1% |
| Amounts receivable after more than one year | 29 | €20,334 | €20,334 | = | 0.0% |
| Other amounts receivable | 291 | €20,334 | €20,334 | = | 0.0% |
| Stocks and contracts in progress | 3 | €191,655 | €184,530 | -€7,125 | -3.7% |
| Stocks | 30/36 | €191,655 | €184,530 | -€7,125 | -3.7% |
| Amounts receivable within one year | 40/41 | €73,863 | €108,946 | +€35,083 | +47.5% |
| Trade receivables | 40 | €73,857 | €108,946 | +€35,088 | +47.5% |
| Other amounts receivable | 41 | €5 | €0 | -€5 | -100% |
| Cash at bank and in hand | 54/58 | €24,421 | €16,829 | -€7,592 | -31.1% |
| Deferred charges and accrued income | 490/1 | €5,839 | €4,774 | -€1,065 | -18.2% |
| Total equity and liabilities | 10/49 | €905,620 | €862,885 | -€42,735 | -4.7% |
| Equity | 10/15 | -€86,430 | -€20,343 | +€66,087 | +76.5% |
| Contributions | 10/11 | €150,000 | €210,000 | +€60,000 | +40.0% |
| Revaluation surpluses | 12 | €86,728 | €83,307 | -€3,421 | -3.9% |
| Reserves | 13 | €31,165 | €34,586 | +€3,421 | +11.0% |
| Distributable reserves | 133 | €31,165 | €34,586 | +€3,421 | +11.0% |
| Profit (loss) carried forward | 14 | -€354,324 | -€348,237 | +€6,087 | +1.7% |
| Amounts payable | 17/49 | €992,051 | €883,228 | -€108,822 | -11.0% |
| Amounts payable after more than one year | 17 | €708,997 | €680,587 | -€28,411 | -4.0% |
| Financial debts | 170/4 | €508,997 | €680,587 | +€171,589 | +33.7% |
| Other amounts payable | 178/9 | €200,000 | €0 | -€200,000 | -100% |
| Amounts payable within one year | 42/48 | €274,696 | €193,364 | -€81,332 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €64,278 | €89,865 | +€25,587 | +39.8% |
| Financial debts | 43 | €75,000 | €0 | -€75,000 | -100% |
| Credit institutions | 430/8 | €75,000 | €0 | -€75,000 | -100% |
| Trade debts | 44 | €80,387 | €67,490 | -€12,897 | -16.0% |
| Suppliers | 440/4 | €80,387 | €67,490 | -€12,897 | -16.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €22,399 | €35,831 | +€13,432 | +60.0% |
| Taxes | 450/3 | €5,806 | €8,229 | +€2,423 | +41.7% |
| Remuneration and social security | 454/9 | €16,592 | €27,602 | +€11,010 | +66.4% |
| Other amounts payable | 47/48 | €32,632 | €178 | -€32,454 | -99.5% |
| Accrued charges and deferred income | 492/3 | €8,358 | €9,277 | +€920 | +11.0% |
| Remuneration, social security and pensions | 62 | €106,070 | €135,611 | +€29,541 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,758 | €62,037 | +€2,278 | +3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €5,120 | €5,924 | +€805 | +15.7% |
| Gross operating margin | 9900 | €200,435 | €227,629 | +€27,194 | +13.6% |
| Operating profit (loss) | 9901 | €29,487 | €24,057 | -€5,430 | -18.4% |
| Financial income | 75/76B | €9,293 | €8,163 | -€1,130 | -12.2% |
| Recurring financial income | 75 | €9,293 | €8,163 | -€1,130 | -12.2% |
| Financial charges | 65/66B | €26,378 | €25,529 | -€849 | -3.2% |
| Recurring financial charges | 65 | €26,378 | €25,529 | -€849 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €12,402 | €6,691 | -€5,711 | -46.0% |
| Income taxes | 67/77 | €0 | €604 | +€604 | |
| Profit (loss) for the period | 9904 | €12,402 | €6,087 | -€6,315 | -50.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,402 | €6,087 | -€6,315 | -50.9% |
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.