Apotheek Hever: 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 Hever
Largest movements
- Receivables within one year +€85,900
up €85,900 (+42.0%), from €204,545 to €290,445
of which Other amounts receivable: +€84,612
- Cash -€50,080
down €50,080 (-33.6%), from €149,170 to €99,089
mainly Receivables within one year (-€85,900) and Contributions, distributions and other (-€78,000)
- Intangible fixed assets -€41,879
no longer reported in 2024 (was €41,879)
- Stocks and contracts +€30,669
up €30,669 (+26.6%), from €115,262 to €145,932
- Tangible fixed assets -€21,160
down €21,160 (-5.8%), from €365,843 to €344,683
of which Land and buildings: -€10,701
- Trade debts +€18,604
up €18,604 (+23.4%), from €79,629 to €98,233
- Other debts +€18,000
up €18,000 (+30.0%), from €60,000 to €78,000
- Debts after one year -€17,838
down €17,838 (-5.9%), from €304,365 to €286,528
- Current portion of long-term debt -€15,841
down €15,841 (-47.0%), from €33,679 to €17,838
- Gross operating margin +€19,673
up €19,673 (+10.9%), from €180,649 to €200,322
- Staff costs +€8,837
up €8,837 (+22.5%), from €39,275 to €48,111
- Depreciation -€5,784
down €5,784 (-8.4%), from €68,824 to €63,040
- Financial income -€2,777
down €2,777 (-82.3%), from €3,375 to €597
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €886,082 | €889,085 | +€3,003 | +0.3% |
| Fixed assets | 21/28 | €407,722 | €344,683 | -€63,040 | -15.5% |
| Intangible fixed assets | 21 | €41,879 | - | -€41,879 | |
| Tangible fixed assets | 22/27 | €365,843 | €344,683 | -€21,160 | -5.8% |
| Land and buildings | 22 | €353,085 | €342,384 | -€10,701 | -3.0% |
| Plant, machinery and equipment | 23 | €12,758 | €2,299 | -€10,459 | -82.0% |
| Current assets | 29/58 | €478,360 | €544,402 | +€66,043 | +13.8% |
| Stocks and contracts in progress | 3 | €115,262 | €145,932 | +€30,669 | +26.6% |
| Stocks | 30/36 | €115,262 | €145,932 | +€30,669 | +26.6% |
| Amounts receivable within one year | 40/41 | €204,545 | €290,445 | +€85,900 | +42.0% |
| Trade receivables | 40 | €67,838 | €69,127 | +€1,288 | +1.9% |
| Other amounts receivable | 41 | €136,706 | €221,318 | +€84,612 | +61.9% |
| Cash at bank and in hand | 54/58 | €149,170 | €99,089 | -€50,080 | -33.6% |
| Deferred charges and accrued income | 490/1 | €9,383 | €8,937 | -€446 | -4.8% |
| Total equity and liabilities | 10/49 | €886,082 | €889,085 | +€3,003 | +0.3% |
| Equity | 10/15 | €396,095 | €396,022 | -€73 | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €375,690 | €375,617 | -€73 | 0.0% |
| Amounts payable | 17/49 | €489,987 | €493,063 | +€3,076 | +0.6% |
| Amounts payable after more than one year | 17 | €304,365 | €286,528 | -€17,838 | -5.9% |
| Financial debts | 170/4 | €304,365 | €286,528 | -€17,838 | -5.9% |
| Amounts payable within one year | 42/48 | €182,556 | €203,397 | +€20,841 | +11.4% |
| Current portion of amounts payable after more than one year | 42 | €33,679 | €17,838 | -€15,841 | -47.0% |
| Financial debts | 43 | €21 | - | -€21 | |
| Credit institutions | 430/8 | €21 | - | -€21 | |
| Trade debts | 44 | €79,629 | €98,233 | +€18,604 | +23.4% |
| Suppliers | 440/4 | €79,629 | €98,233 | +€18,604 | +23.4% |
| Taxes, remuneration and social security | 45 | €9,227 | €9,327 | +€99 | +1.1% |
| Taxes | 450/3 | €1,192 | €1,866 | +€674 | +56.5% |
| Remuneration and social security | 454/9 | €8,035 | €7,460 | -€575 | -7.2% |
| Other amounts payable | 47/48 | €60,000 | €78,000 | +€18,000 | +30.0% |
| Accrued charges and deferred income | 492/3 | €3,065 | €3,138 | +€73 | +2.4% |
| Remuneration, social security and pensions | 62 | €39,275 | €48,111 | +€8,837 | +22.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,824 | €63,040 | -€5,784 | -8.4% |
| Other operating charges | 640/8 | €2,376 | €2,441 | +€65 | +2.7% |
| Gross operating margin | 9900 | €180,649 | €200,322 | +€19,673 | +10.9% |
| Operating profit (loss) | 9901 | €70,174 | €86,729 | +€16,556 | +23.6% |
| Financial income | 75/76B | €3,375 | €597 | -€2,777 | -82.3% |
| Recurring financial income | 75 | €3,375 | €597 | -€2,777 | -82.3% |
| Financial charges | 65/66B | €10,036 | €8,935 | -€1,101 | -11.0% |
| Recurring financial charges | 65 | €10,036 | €8,935 | -€1,101 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €63,512 | €78,392 | +€14,880 | +23.4% |
| Income taxes | 67/77 | €2,095 | €465 | -€1,631 | -77.8% |
| Profit (loss) for the period | 9904 | €61,417 | €77,927 | +€16,510 | +26.9% |
| Profit (loss) for the period to be appropriated | 9905 | €61,417 | €77,927 | +€16,510 | +26.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.