APOTHEEK JASMIJN: 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 JASMIJN
Largest movements
- Tangible fixed assets +€189,519
up €189,519 (+387%), from €49,007 to €238,526
of which Land and buildings: +€201,495
- Receivables within one year +€11,619
up €11,619 (+29.8%), from €38,959 to €50,577
of which Trade receivables: +€10,234
- Debts after one year +€193,114
new in 2025: €193,114
- Other debts -€19,349
down €19,349 (-37.4%), from €51,780 to €32,431
- Profit (loss) carried forward +€10,149
up €10,149 (+8.1%), from €124,942 to €135,091
- Trade debts +€8,815
up €8,815 (+36.7%), from €23,986 to €32,801
- Current portion of long-term debt +€6,886
new in 2025: €6,886
- Gross operating margin -€9,243
down €9,243 (-14.5%), from €63,852 to €54,609
- Depreciation +€3,518
up €3,518 (+32.6%), from €10,793 to €14,311
- Other operating charges +€1,339
up €1,339 (+278%), from €482 to €1,820
- Taxes -€1,129
down €1,129 (-22.7%), from €4,976 to €3,847
- Financial charges +€669
up €669 (+7.6%), from €8,814 to €9,483
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 | €229,938 | €430,192 | +€200,255 | +87.1% |
| Fixed assets | 21/28 | €49,007 | €238,526 | +€189,519 | +387% |
| Tangible fixed assets | 22/27 | €49,007 | €238,526 | +€189,519 | +387% |
| Land and buildings | 22 | - | €201,495 | +€201,495 | |
| Plant, machinery and equipment | 23 | €11,980 | €8,944 | -€3,036 | -25.3% |
| Furniture and vehicles | 24 | €37,027 | €28,087 | -€8,940 | -24.1% |
| Current assets | 29/58 | €180,931 | €191,666 | +€10,735 | +5.9% |
| Stocks and contracts in progress | 3 | €68,490 | €65,698 | -€2,792 | -4.1% |
| Stocks | 30/36 | €68,490 | €65,698 | -€2,792 | -4.1% |
| Amounts receivable within one year | 40/41 | €38,959 | €50,577 | +€11,619 | +29.8% |
| Trade receivables | 40 | €36,712 | €46,946 | +€10,234 | +27.9% |
| Other amounts receivable | 41 | €2,247 | €3,631 | +€1,384 | +61.6% |
| Cash at bank and in hand | 54/58 | €67,786 | €69,755 | +€1,969 | +2.9% |
| Deferred charges and accrued income | 490/1 | €5,696 | €5,636 | -€61 | -1.1% |
| Total equity and liabilities | 10/49 | €229,938 | €430,192 | +€200,255 | +87.1% |
| Equity | 10/15 | €152,171 | €162,320 | +€10,149 | +6.7% |
| Contributions | 10/11 | €23,600 | €23,600 | = | 0.0% |
| Reserves | 13 | €3,629 | €3,629 | = | 0.0% |
| Distributable reserves | 133 | €3,629 | €3,629 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,942 | €135,091 | +€10,149 | +8.1% |
| Amounts payable | 17/49 | €77,767 | €267,873 | +€190,106 | +244% |
| Amounts payable after more than one year | 17 | - | €193,114 | +€193,114 | |
| Financial debts | 170/4 | - | €193,114 | +€193,114 | |
| Amounts payable within one year | 42/48 | €77,767 | €74,758 | -€3,009 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | - | €6,886 | +€6,886 | |
| Trade debts | 44 | €23,986 | €32,801 | +€8,815 | +36.7% |
| Suppliers | 440/4 | €23,986 | €32,801 | +€8,815 | +36.7% |
| Taxes, remuneration and social security | 45 | €2,000 | €2,641 | +€640 | +32.0% |
| Taxes | 450/3 | €2,000 | €2,641 | +€640 | +32.0% |
| Other amounts payable | 47/48 | €51,780 | €32,431 | -€19,349 | -37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,793 | €14,311 | +€3,518 | +32.6% |
| Other operating charges | 640/8 | €482 | €1,820 | +€1,339 | +278% |
| Gross operating margin | 9900 | €63,852 | €54,609 | -€9,243 | -14.5% |
| Operating profit (loss) | 9901 | €52,578 | €38,478 | -€14,100 | -26.8% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €8,814 | €9,483 | +€669 | +7.6% |
| Recurring financial charges | 65 | €8,814 | €9,483 | +€669 | +7.6% |
| Profit (loss) for the period before taxes | 9903 | €43,766 | €28,995 | -€14,771 | -33.7% |
| Income taxes | 67/77 | €4,976 | €3,847 | -€1,129 | -22.7% |
| Profit (loss) for the period | 9904 | €38,791 | €25,149 | -€13,642 | -35.2% |
| Profit (loss) for the period to be appropriated | 9905 | €38,791 | €25,149 | -€13,642 | -35.2% |
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 16 October 2026 via checked.be.