APOTHEEK JANSSEN: 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 JANSSEN
Largest movements
- Tangible fixed assets -€22,060
down €22,060 (-14.7%), from €149,769 to €127,710
of which Other tangible fixed assets: -€13,615
- Cash +€11,822
up €11,822, from €0 to €11,822
mainly Trade debts (+€35,041) and Depreciation (+€26,477)
- Receivables within one year +€10,237
up €10,237 (+9.4%), from €109,207 to €119,443
of which Trade receivables: +€10,126
- Trade debts +€35,041
up €35,041 (+198%), from €17,655 to €52,696
- Debts after one year -€24,248
down €24,248 (-15.6%), from €155,092 to €130,844
- Short-term financial debts -€7,423
no longer reported in 2026 (was €7,423)
- Gross operating margin +€20,087
up €20,087 (+84.8%), from €23,676 to €43,763
- Staff costs -€4,698
down €4,698 (-29.5%), from €15,926 to €11,228
- Financial charges +€1,075
up €1,075 (+15.2%), from €7,090 to €8,165
- Depreciation -€842
down €842 (-3.1%), from €27,319 to €26,477
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €399,532 | €398,271 | -€1,262 | -0.3% |
| Fixed assets | 21/28 | €149,769 | €127,710 | -€22,060 | -14.7% |
| Tangible fixed assets | 22/27 | €149,769 | €127,710 | -€22,060 | -14.7% |
| Plant, machinery and equipment | 23 | €46,665 | €38,220 | -€8,445 | -18.1% |
| Other tangible fixed assets | 26 | €103,105 | €89,490 | -€13,615 | -13.2% |
| Current assets | 29/58 | €249,763 | €270,561 | +€20,798 | +8.3% |
| Stocks and contracts in progress | 3 | €138,430 | €137,161 | -€1,269 | -0.9% |
| Stocks | 30/36 | €138,430 | €137,161 | -€1,269 | -0.9% |
| Amounts receivable within one year | 40/41 | €109,207 | €119,443 | +€10,237 | +9.4% |
| Trade receivables | 40 | €49,923 | €60,049 | +€10,126 | +20.3% |
| Other amounts receivable | 41 | €59,283 | €59,394 | +€111 | +0.2% |
| Cash at bank and in hand | 54/58 | €0 | €11,822 | +€11,822 | |
| Deferred charges and accrued income | 490/1 | €2,126 | €2,135 | +€8 | +0.4% |
| Total equity and liabilities | 10/49 | €399,532 | €398,271 | -€1,262 | -0.3% |
| Equity | 10/15 | €191,250 | €189,458 | -€1,792 | -0.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,826 | €7,826 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,626 | €1,626 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121,424 | €119,632 | -€1,792 | -1.5% |
| Amounts payable | 17/49 | €208,282 | €208,812 | +€530 | +0.3% |
| Amounts payable after more than one year | 17 | €155,092 | €130,844 | -€24,248 | -15.6% |
| Financial debts | 170/4 | €155,092 | €130,844 | -€24,248 | -15.6% |
| Amounts payable within one year | 42/48 | €53,190 | €77,968 | +€24,779 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €23,904 | €24,248 | +€344 | +1.4% |
| Financial debts | 43 | €7,423 | - | -€7,423 | |
| Credit institutions | 430/8 | €7,423 | - | -€7,423 | |
| Trade debts | 44 | €17,655 | €52,696 | +€35,041 | +198% |
| Suppliers | 440/4 | €17,655 | €52,696 | +€35,041 | +198% |
| Taxes, remuneration and social security | 45 | €1,789 | €1,024 | -€765 | -42.8% |
| Taxes | 450/3 | €24 | €24 | = | 0.0% |
| Remuneration and social security | 454/9 | €1,765 | €1,000 | -€765 | -43.3% |
| Other amounts payable | 47/48 | €2,418 | - | -€2,418 | |
| Remuneration, social security and pensions | 62 | €15,926 | €11,228 | -€4,698 | -29.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,319 | €26,477 | -€842 | -3.1% |
| Other operating charges | 640/8 | €664 | €657 | -€7 | -1.1% |
| Gross operating margin | 9900 | €23,676 | €43,763 | +€20,087 | +84.8% |
| Operating profit (loss) | 9901 | -€20,232 | €5,401 | +€25,634 | |
| Financial income | 75/76B | €1,083 | €971 | -€112 | -10.3% |
| Recurring financial income | 75 | €1,083 | €971 | -€112 | -10.3% |
| Financial charges | 65/66B | €7,090 | €8,165 | +€1,075 | +15.2% |
| Recurring financial charges | 65 | €7,090 | €8,165 | +€1,075 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | -€26,239 | -€1,792 | +€24,447 | +93.2% |
| Profit (loss) for the period | 9904 | -€26,239 | -€1,792 | +€24,447 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,239 | -€1,792 | +€24,447 | +93.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.