APOTHEEK JANS: 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 JANS
Largest movements
- Tangible fixed assets -€43,352
down €43,352 (-6.7%), from €651,534 to €608,182
of which Plant, machinery and equipment: -€24,570
- Receivables within one year +€15,017
up €15,017 (+15.9%), from €94,217 to €109,234
of which Trade receivables: +€9,059
- Stocks and contracts +€14,315
up €14,315 (+6.6%), from €215,377 to €229,692
- Debts after one year -€34,114
down €34,114 (-6.5%), from €528,699 to €494,585
- Other debts +€26,225
up €26,225 (+17.4%), from €150,999 to €177,223
- Current portion of long-term debt -€21,980
down €21,980 (-39.9%), from €55,097 to €33,117
- Trade debts +€21,840
up €21,840 (+23.1%), from €94,653 to €116,492
- Taxes -€4,189
down €4,189 (-29.5%), from €14,179 to €9,990
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 | €1,029,287 | €1,018,291 | -€10,996 | -1.1% |
| Fixed assets | 21/28 | €653,127 | €609,776 | -€43,352 | -6.6% |
| Tangible fixed assets | 22/27 | €651,534 | €608,182 | -€43,352 | -6.7% |
| Land and buildings | 22 | €449,802 | €432,036 | -€17,765 | -3.9% |
| Plant, machinery and equipment | 23 | €200,715 | €176,146 | -€24,570 | -12.2% |
| Furniture and vehicles | 24 | €1,017 | €0 | -€1,017 | -100% |
| Financial fixed assets | 28 | €1,594 | €1,594 | = | 0.0% |
| Current assets | 29/58 | €376,160 | €408,516 | +€32,356 | +8.6% |
| Stocks and contracts in progress | 3 | €215,377 | €229,692 | +€14,315 | +6.6% |
| Stocks | 30/36 | €215,377 | €229,692 | +€14,315 | +6.6% |
| Amounts receivable within one year | 40/41 | €94,217 | €109,234 | +€15,017 | +15.9% |
| Trade receivables | 40 | €93,131 | €102,191 | +€9,059 | +9.7% |
| Other amounts receivable | 41 | €1,086 | €7,043 | +€5,957 | +549% |
| Cash at bank and in hand | 54/58 | €57,438 | €60,949 | +€3,511 | +6.1% |
| Deferred charges and accrued income | 490/1 | €9,128 | €8,640 | -€487 | -5.3% |
| Total equity and liabilities | 10/49 | €1,029,287 | €1,018,291 | -€10,996 | -1.1% |
| Equity | 10/15 | €179,657 | €179,657 | = | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €117,657 | €117,657 | = | 0.0% |
| Distributable reserves | 133 | €117,657 | €117,657 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €849,630 | €838,635 | -€10,996 | -1.3% |
| Amounts payable after more than one year | 17 | €528,699 | €494,585 | -€34,114 | -6.5% |
| Financial debts | 170/4 | €528,699 | €494,585 | -€34,114 | -6.5% |
| Amounts payable within one year | 42/48 | €320,931 | €344,050 | +€23,118 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €55,097 | €33,117 | -€21,980 | -39.9% |
| Trade debts | 44 | €94,653 | €116,492 | +€21,840 | +23.1% |
| Suppliers | 440/4 | €94,653 | €116,492 | +€21,840 | +23.1% |
| Taxes, remuneration and social security | 45 | €20,183 | €17,217 | -€2,966 | -14.7% |
| Taxes | 450/3 | €195 | €179 | -€16 | -8.0% |
| Remuneration and social security | 454/9 | €19,988 | €17,038 | -€2,950 | -14.8% |
| Other amounts payable | 47/48 | €150,999 | €177,223 | +€26,225 | +17.4% |
| Remuneration, social security and pensions | 62 | €117,153 | €119,090 | +€1,937 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,118 | €45,736 | -€382 | -0.8% |
| Other operating charges | 640/8 | €3,155 | €3,003 | -€152 | -4.8% |
| Gross operating margin | 9900 | €246,915 | €245,040 | -€1,875 | -0.8% |
| Operating profit (loss) | 9901 | €80,490 | €77,211 | -€3,278 | -4.1% |
| Financial income | 75/76B | €1,556 | €1,315 | -€240 | -15.5% |
| Recurring financial income | 75 | €1,556 | €1,315 | -€240 | -15.5% |
| Financial charges | 65/66B | €17,455 | €16,390 | -€1,065 | -6.1% |
| Recurring financial charges | 65 | €17,455 | €16,390 | -€1,065 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €64,590 | €62,136 | -€2,454 | -3.8% |
| Income taxes | 67/77 | €14,179 | €9,990 | -€4,189 | -29.5% |
| Profit (loss) for the period | 9904 | €50,411 | €52,146 | +€1,735 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,411 | €52,146 | +€1,735 | +3.4% |
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 23 October 2026 via checked.be.