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
- Stocks and contracts +€22,979
up €22,979 (+14.3%), from €160,915 to €183,894
- Cash +€17,154
up €17,154 (+11.5%), from €148,983 to €166,138
mainly Net result for the year (+€179,561) and Depreciation (+€27,584)
- Intangible fixed assets -€12,500
down €12,500 (-100%), from €12,500 to €0
- Receivables within one year -€11,111
down €11,111 (-8.9%), from €124,273 to €113,162
of which Trade receivables: -€8,423
- Tangible fixed assets -€8,619
down €8,619 (-3.8%), from €226,359 to €217,740
of which Plant, machinery and equipment: -€6,729
- Other debts +€24,975
up €24,975 (+16.6%), from €150,659 to €175,634
- Trade debts -€18,910
down €18,910 (-31.5%), from €60,018 to €41,108
- Debts after one year -€13,845
down €13,845 (-100%), from €13,845 to €0
- Gross operating margin +€51,709
up €51,709 (+20.0%), from €258,501 to €310,210
- Staff costs +€14,009
up €14,009 (+66.6%), from €21,041 to €35,050
- Taxes +€9,077
up €9,077 (+17.5%), from €51,931 to €61,008
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 | €782,239 | €783,698 | +€1,459 | +0.2% |
| Fixed assets | 21/28 | €238,859 | €217,740 | -€21,119 | -8.8% |
| Intangible fixed assets | 21 | €12,500 | €0 | -€12,500 | -100% |
| Tangible fixed assets | 22/27 | €226,359 | €217,740 | -€8,619 | -3.8% |
| Land and buildings | 22 | €162,672 | €157,917 | -€4,755 | -2.9% |
| Plant, machinery and equipment | 23 | €61,372 | €54,642 | -€6,729 | -11.0% |
| Furniture and vehicles | 24 | €2,315 | €5,180 | +€2,866 | +124% |
| Current assets | 29/58 | €543,380 | €565,958 | +€22,578 | +4.2% |
| Stocks and contracts in progress | 3 | €160,915 | €183,894 | +€22,979 | +14.3% |
| Stocks | 30/36 | €160,915 | €183,894 | +€22,979 | +14.3% |
| Amounts receivable within one year | 40/41 | €124,273 | €113,162 | -€11,111 | -8.9% |
| Trade receivables | 40 | €119,684 | €111,261 | -€8,423 | -7.0% |
| Other amounts receivable | 41 | €4,590 | €1,901 | -€2,689 | -58.6% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €148,983 | €166,138 | +€17,154 | +11.5% |
| Deferred charges and accrued income | 490/1 | €9,208 | €2,765 | -€6,444 | -70.0% |
| Total equity and liabilities | 10/49 | €782,239 | €783,698 | +€1,459 | +0.2% |
| Equity | 10/15 | €529,550 | €533,512 | +€3,961 | +0.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €469,550 | €473,512 | +€3,961 | +0.8% |
| Distributable reserves | 133 | €469,550 | €473,512 | +€3,961 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €252,689 | €250,187 | -€2,502 | -1.0% |
| Amounts payable after more than one year | 17 | €13,845 | €0 | -€13,845 | -100% |
| Financial debts | 170/4 | €13,845 | €0 | -€13,845 | -100% |
| Amounts payable within one year | 42/48 | €236,506 | €247,723 | +€11,217 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €13,281 | €13,845 | +€564 | +4.2% |
| Financial debts | 43 | €1,691 | €0 | -€1,691 | -100% |
| Credit institutions | 430/8 | €1,691 | €0 | -€1,691 | -100% |
| Trade debts | 44 | €60,018 | €41,108 | -€18,910 | -31.5% |
| Suppliers | 440/4 | €60,018 | €41,108 | -€18,910 | -31.5% |
| Taxes, remuneration and social security | 45 | €10,858 | €17,137 | +€6,279 | +57.8% |
| Taxes | 450/3 | €6,848 | €11,278 | +€4,430 | +64.7% |
| Remuneration and social security | 454/9 | €4,010 | €5,859 | +€1,849 | +46.1% |
| Other amounts payable | 47/48 | €150,659 | €175,634 | +€24,975 | +16.6% |
| Accrued charges and deferred income | 492/3 | €2,339 | €2,464 | +€125 | +5.3% |
| Remuneration, social security and pensions | 62 | €21,041 | €35,050 | +€14,009 | +66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,616 | €27,584 | +€968 | +3.6% |
| Other operating charges | 640/8 | €2,549 | €2,591 | +€43 | +1.7% |
| Non-recurring operating charges | 66A | - | €368 | +€368 | |
| Gross operating margin | 9900 | €258,501 | €310,210 | +€51,709 | +20.0% |
| Operating profit (loss) | 9901 | €208,295 | €244,617 | +€36,322 | +17.4% |
| Financial income | 75/76B | €3,727 | €1,813 | -€1,914 | -51.3% |
| Recurring financial income | 75 | €3,727 | €1,813 | -€1,914 | -51.3% |
| Financial charges | 65/66B | €5,553 | €5,861 | +€309 | +5.6% |
| Recurring financial charges | 65 | €5,553 | €5,861 | +€309 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €206,470 | €240,569 | +€34,099 | +16.5% |
| Income taxes | 67/77 | €51,931 | €61,008 | +€9,077 | +17.5% |
| Profit (loss) for the period | 9904 | €154,539 | €179,561 | +€25,022 | +16.2% |
| Profit (loss) for the period to be appropriated | 9905 | €154,539 | €179,561 | +€25,022 | +16.2% |
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 25 October 2026 via checked.be.