Apotheek HOSTE: what changed
Two fiscal 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 HOSTE
Largest movements
- Cash +€95,399
up €95,399 (+174.2%), from €54,767 to €150,166
mainly Net result for the year (+€49,144) and Trade debts (+€33,757)
- Tangible fixed assets -€12,765
down €12,765 (-25.4%), from €50,272 to €37,508
of which Other tangible fixed assets: -€8,386
- Stocks and contracts +€10,203
up €10,203 (+9.7%), from €105,288 to €115,491
- Reserves +€49,144
up €49,144 (+14.5%), from €339,415 to €388,559
of which Distributable reserves: +€48,987
- Trade debts +€33,757
up €33,757 (+113.6%), from €29,722 to €63,479
- Financial income -€6,754
down €6,754 (-65.5%), from €10,311 to €3,557
- Gross operating margin +€4,767
up €4,767 (+5.1%), from €92,734 to €97,501
- Financial charges +€4,475
up €4,475 (+83.7%), from €5,348 to €9,824
- Taxes -€1,551
down €1,551 (-6.8%), from €22,960 to €21,409
- Depreciation +€1,197
up €1,197 (+6.3%), from €19,136 to €20,333
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.
Cash bridge derived
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 | €508,514 | €596,767 | +€88,253 | +17.4% |
| Fixed assets | 21/28 | €59,629 | €45,702 | -€13,927 | -23.4% |
| Intangible fixed assets | 21 | €9,338 | €8,176 | -€1,162 | -12.4% |
| Tangible fixed assets | 22/27 | €50,272 | €37,508 | -€12,765 | -25.4% |
| Land and buildings | 22 | €3,099 | €3,099 | = | 0.0% |
| Furniture and vehicles | 24 | €8,482 | €4,103 | -€4,379 | -51.6% |
| Other tangible fixed assets | 26 | €38,691 | €30,306 | -€8,386 | -21.7% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €448,885 | €551,065 | +€102,180 | +22.8% |
| Stocks and contracts in progress | 3 | €105,288 | €115,491 | +€10,203 | +9.7% |
| Stocks | 30/36 | €105,288 | €115,491 | +€10,203 | +9.7% |
| Amounts receivable within one year | 40/41 | €94,329 | €96,207 | +€1,878 | +2.0% |
| Trade receivables | 40 | €89,416 | €88,293 | -€1,123 | -1.3% |
| Other amounts receivable | 41 | €4,913 | €7,914 | +€3,000 | +61.1% |
| Current investments | 50/53 | €192,634 | €188,298 | -€4,337 | -2.3% |
| Cash at bank and in hand | 54/58 | €54,767 | €150,166 | +€95,399 | +174.2% |
| Deferred charges and accrued income | 490/1 | €1,867 | €904 | -€962 | -51.6% |
| Total equity and liabilities | 10/49 | €508,514 | €596,767 | +€88,253 | +17.4% |
| Equity | 10/15 | €401,415 | €450,559 | +€49,144 | +12.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €339,415 | €388,559 | +€49,144 | +14.5% |
| Non-distributable reserves | 130/1 | €62,250 | €62,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €43,500 | €43,500 | = | 0.0% |
| Other | 1319 | €18,750 | €18,750 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,591 | €1,747 | +€156 | +9.8% |
| Distributable reserves | 133 | €275,574 | €324,562 | +€48,987 | +17.8% |
| Amounts payable | 17/49 | €107,098 | €146,208 | +€39,110 | +36.5% |
| Amounts payable after more than one year | 17 | €59,705 | €59,705 | = | 0.0% |
| Financial debts | 170/4 | €59,705 | €59,705 | = | 0.0% |
| Amounts payable within one year | 42/48 | €44,344 | €81,363 | +€37,018 | +83.5% |
| Trade debts | 44 | €29,722 | €63,479 | +€33,757 | +113.6% |
| Suppliers | 440/4 | €29,722 | €63,479 | +€33,757 | +113.6% |
| Taxes, remuneration and social security | 45 | €12,925 | €15,342 | +€2,417 | +18.7% |
| Taxes | 450/3 | €12,925 | €15,342 | +€2,417 | +18.7% |
| Other amounts payable | 47/48 | €1,698 | €2,542 | +€844 | +49.7% |
| Accrued charges and deferred income | 492/3 | €3,049 | €5,141 | +€2,092 | +68.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,136 | €20,333 | +€1,197 | +6.3% |
| Other operating charges | 640/8 | €334 | €349 | +€15 | +4.5% |
| Gross operating margin | 9900 | €92,734 | €97,501 | +€4,767 | +5.1% |
| Operating profit (loss) | 9901 | €73,264 | €76,819 | +€3,555 | +4.9% |
| Financial income | 75/76B | €10,311 | €3,557 | -€6,754 | -65.5% |
| Recurring financial income | 75 | €10,311 | €3,557 | -€6,754 | -65.5% |
| Financial charges | 65/66B | €5,348 | €9,824 | +€4,475 | +83.7% |
| Recurring financial charges | 65 | €5,348 | €9,824 | +€4,475 | +83.7% |
| Profit (loss) for the period before taxes | 9903 | €78,227 | €70,553 | -€7,674 | -9.8% |
| Income taxes | 67/77 | €22,960 | €21,409 | -€1,551 | -6.8% |
| Profit (loss) for the period | 9904 | €55,267 | €49,144 | -€6,123 | -11.1% |
| Transfer to tax-exempt reserves | 689 | €150 | €156 | +€6 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,117 | €48,987 | -€6,129 | -11.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.