APOTHEEK JASPERS: 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 JASPERS
Largest movements
- Cash +€53,308
up €53,308 (+242.3%), from €21,997 to €75,305
mainly Net result for the year (+€81,492) and Current investments (+€25,851)
- Current investments -€25,851
down €25,851 (-19.5%), from €132,329 to €106,478
- Tangible fixed assets -€7,780
down €7,780 (-13.7%), from €56,593 to €48,813
of which Furniture and vehicles: -€5,088
- Stocks and contracts -€6,217
down €6,217 (-2.6%), from €237,878 to €231,661
- Reserves +€37,360
up €37,360 (+23.9%), from €156,282 to €193,642
- Trade debts -€10,852
down €10,852 (-3.5%), from €308,931 to €298,078
- Tax, wage and social debts -€7,120
down €7,120 (-42.1%), from €16,898 to €9,778
of which Remuneration and social security: -€10,396
- Staff costs -€62,405
down €62,405 (-42.2%), from €147,925 to €85,520
- Gross operating margin -€19,225
down €19,225 (-6.1%), from €313,577 to €294,351
- Taxes +€15,960
up €15,960 (+75.4%), from €21,153 to €37,113
- Depreciation -€15,099
down €15,099 (-44.2%), from €34,152 to €19,053
- Financial charges +€3,971
up €3,971 (+6.0%), from €66,268 to €70,239
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €586,732 | €598,362 | +€11,630 | +2.0% |
| Fixed assets | 21/28 | €56,593 | €48,813 | -€7,780 | -13.7% |
| Tangible fixed assets | 22/27 | €56,593 | €48,813 | -€7,780 | -13.7% |
| Land and buildings | 22 | €6,967 | €6,590 | -€377 | -5.4% |
| Plant, machinery and equipment | 23 | €6,866 | €4,917 | -€1,950 | -28.4% |
| Furniture and vehicles | 24 | €39,234 | €34,146 | -€5,088 | -13.0% |
| Other tangible fixed assets | 26 | €3,526 | €3,160 | -€366 | -10.4% |
| Current assets | 29/58 | €530,139 | €549,549 | +€19,410 | +3.7% |
| Stocks and contracts in progress | 3 | €237,878 | €231,661 | -€6,217 | -2.6% |
| Stocks | 30/36 | €237,878 | €231,661 | -€6,217 | -2.6% |
| Amounts receivable within one year | 40/41 | €129,053 | €128,317 | -€736 | -0.6% |
| Trade receivables | 40 | €117,647 | €114,462 | -€3,185 | -2.7% |
| Other amounts receivable | 41 | €11,406 | €13,856 | +€2,449 | +21.5% |
| Current investments | 50/53 | €132,329 | €106,478 | -€25,851 | -19.5% |
| Cash at bank and in hand | 54/58 | €21,997 | €75,305 | +€53,308 | +242.3% |
| Deferred charges and accrued income | 490/1 | €8,881 | €7,788 | -€1,093 | -12.3% |
| Total equity and liabilities | 10/49 | €586,732 | €598,362 | +€11,630 | +2.0% |
| Equity | 10/15 | €174,832 | €212,192 | +€37,360 | +21.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €156,282 | €193,642 | +€37,360 | +23.9% |
| Distributable reserves | 133 | €156,282 | €193,642 | +€37,360 | +23.9% |
| Amounts payable | 17/49 | €411,899 | €386,170 | -€25,730 | -6.2% |
| Amounts payable within one year | 42/48 | €406,397 | €382,940 | -€23,456 | -5.8% |
| Trade debts | 44 | €308,931 | €298,078 | -€10,852 | -3.5% |
| Suppliers | 440/4 | €308,931 | €298,078 | -€10,852 | -3.5% |
| Taxes, remuneration and social security | 45 | €16,898 | €9,778 | -€7,120 | -42.1% |
| Taxes | 450/3 | €515 | €3,791 | +€3,276 | +636.4% |
| Remuneration and social security | 454/9 | €16,384 | €5,987 | -€10,396 | -63.5% |
| Other amounts payable | 47/48 | €80,567 | €75,083 | -€5,484 | -6.8% |
| Accrued charges and deferred income | 492/3 | €5,503 | €3,230 | -€2,273 | -41.3% |
| Non-recurring operating income | 76A | €1,240 | - | -€1,240 | |
| Remuneration, social security and pensions | 62 | €147,925 | €85,520 | -€62,405 | -42.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,152 | €19,053 | -€15,099 | -44.2% |
| Other operating charges | 640/8 | €472 | €1,288 | +€816 | +172.7% |
| Gross operating margin | 9900 | €313,577 | €294,351 | -€19,225 | -6.1% |
| Operating profit (loss) | 9901 | €131,027 | €188,490 | +€57,463 | +43.9% |
| Financial income | 75/76B | €503 | €353 | -€150 | -29.8% |
| Recurring financial income | 75 | €503 | €353 | -€150 | -29.8% |
| Financial charges | 65/66B | €66,268 | €70,239 | +€3,971 | +6.0% |
| Recurring financial charges | 65 | €66,268 | €70,239 | +€3,971 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €65,262 | €118,604 | +€53,343 | +81.7% |
| Income taxes | 67/77 | €21,153 | €37,113 | +€15,960 | +75.4% |
| Profit (loss) for the period | 9904 | €44,109 | €81,492 | +€37,383 | +84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €44,109 | €81,492 | +€37,383 | +84.8% |
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 10 October 2026 via checked.be.