APOTHEEK JOYE: 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 JOYE
Largest movements
- Receivables within one year -€30,888
down €30,888 (-23.6%), from €130,703 to €99,814
of which Other amounts receivable: -€31,631
- Tangible fixed assets -€14,424
down €14,424 (-23.6%), from €61,184 to €46,760
of which Leasing and similar rights: -€10,181
- Stocks and contracts +€8,002
up €8,002 (+5.1%), from €157,283 to €165,284
- Cash -€7,167
down €7,167 (-18.8%), from €38,187 to €31,020
mainly Debts after one year (-€22,402) and Current portion of long-term debt (-€11,321)
- Debts after one year -€22,402
down €22,402 (-55.2%), from €40,610 to €18,209
- Current portion of long-term debt -€11,321
down €11,321 (-33.6%), from €33,723 to €22,402
- Short-term financial debts -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Trade debts -€6,124
down €6,124 (-12.3%), from €49,688 to €43,564
- Gross operating margin -€10,413
down €10,413 (-15.9%), from €65,357 to €54,944
- Depreciation -€7,874
down €7,874 (-30.0%), from €26,241 to €18,367
- Financial charges -€2,446
down €2,446 (-22.8%), from €10,723 to €8,276
- Staff costs -€948
down €948 (-4.0%), from €23,501 to €22,554
- Financial income -€820
down €820 (-91.4%), from €897 to €77
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 | €391,193 | €346,818 | -€44,376 | -11.3% |
| Fixed assets | 21/28 | €61,184 | €46,760 | -€14,424 | -23.6% |
| Tangible fixed assets | 22/27 | €61,184 | €46,760 | -€14,424 | -23.6% |
| Plant, machinery and equipment | 23 | €6,615 | €4,982 | -€1,632 | -24.7% |
| Furniture and vehicles | 24 | €8,379 | €7,436 | -€944 | -11.3% |
| Leasing and similar rights | 25 | €35,843 | €25,662 | -€10,181 | -28.4% |
| Other tangible fixed assets | 26 | €10,347 | €8,680 | -€1,667 | -16.1% |
| Current assets | 29/58 | €330,009 | €300,058 | -€29,952 | -9.1% |
| Stocks and contracts in progress | 3 | €157,283 | €165,284 | +€8,002 | +5.1% |
| Stocks | 30/36 | €157,283 | €165,284 | +€8,002 | +5.1% |
| Amounts receivable within one year | 40/41 | €130,703 | €99,814 | -€30,888 | -23.6% |
| Trade receivables | 40 | €43,765 | €44,507 | +€743 | +1.7% |
| Other amounts receivable | 41 | €86,938 | €55,307 | -€31,631 | -36.4% |
| Current investments | 50/53 | €1,007 | €1,007 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €38,187 | €31,020 | -€7,167 | -18.8% |
| Deferred charges and accrued income | 490/1 | €2,830 | €2,932 | +€102 | +3.6% |
| Total equity and liabilities | 10/49 | €391,193 | €346,818 | -€44,376 | -11.3% |
| Equity | 10/15 | €223,408 | €225,903 | +€2,496 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €204,808 | €207,303 | +€2,496 | +1.2% |
| Distributable reserves | 133 | €204,808 | €207,303 | +€2,496 | +1.2% |
| Amounts payable | 17/49 | €167,786 | €120,915 | -€46,871 | -27.9% |
| Amounts payable after more than one year | 17 | €40,610 | €18,209 | -€22,402 | -55.2% |
| Financial debts | 170/4 | €40,610 | €18,209 | -€22,402 | -55.2% |
| Amounts payable within one year | 42/48 | €126,477 | €101,533 | -€24,944 | -19.7% |
| Current portion of amounts payable after more than one year | 42 | €33,723 | €22,402 | -€11,321 | -33.6% |
| Financial debts | 43 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Credit institutions | 430/8 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Trade debts | 44 | €49,688 | €43,564 | -€6,124 | -12.3% |
| Suppliers | 440/4 | €49,688 | €43,564 | -€6,124 | -12.3% |
| Taxes, remuneration and social security | 45 | €4,863 | €5,766 | +€903 | +18.6% |
| Taxes | 450/3 | €0 | €2,373 | +€2,373 | |
| Remuneration and social security | 454/9 | €4,863 | €3,393 | -€1,470 | -30.2% |
| Other amounts payable | 47/48 | €8,203 | €9,801 | +€1,598 | +19.5% |
| Accrued charges and deferred income | 492/3 | €699 | €1,173 | +€475 | +68.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €23,501 | €22,554 | -€948 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,241 | €18,367 | -€7,874 | -30.0% |
| Other operating charges | 640/8 | €1,795 | €2,094 | +€298 | +16.6% |
| Non-recurring operating charges | 66A | €2,315 | €0 | -€2,315 | -100% |
| Gross operating margin | 9900 | €65,357 | €54,944 | -€10,413 | -15.9% |
| Operating profit (loss) | 9901 | €11,505 | €11,930 | +€425 | +3.7% |
| Financial income | 75/76B | €897 | €77 | -€820 | -91.4% |
| Recurring financial income | 75 | €897 | €77 | -€820 | -91.4% |
| Financial charges | 65/66B | €10,723 | €8,276 | -€2,446 | -22.8% |
| Recurring financial charges | 65 | €10,723 | €8,276 | -€2,446 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €1,679 | €3,730 | +€2,051 | +122% |
| Income taxes | 67/77 | €851 | €1,234 | +€383 | +45.0% |
| Profit (loss) for the period | 9904 | €828 | €2,496 | +€1,667 | +201% |
| Profit (loss) for the period to be appropriated | 9905 | €828 | €2,496 | +€1,667 | +201% |
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 17 October 2026 via checked.be.