APOTHEEK KASTEELSTRAAT: what changed
APOTHEEK KASTEELSTRAAT
Largest movements
- Cash -€189,022
down €189,022 (-45.8%), from €412,852 to €223,831
mainly Contributions, distributions and other (-€350,000) and Investment in fixed assets (net) (-€96,767)
- Tangible fixed assets +€66,456
up €66,456 (+100%), from €66,312 to €132,768
of which Furniture and vehicles: +€47,021
- Receivables within one year +€52,360
up €52,360 (+33.3%), from €157,353 to €209,714
of which Other amounts receivable: +€53,377
- Stocks and contracts +€26,427
up €26,427 (+5.9%), from €446,188 to €472,615
- Other debts -€51,406
down €51,406 (-12.8%), from €401,770 to €350,364
- Reserves +€28,968
up €28,968 (+5.9%), from €493,030 to €521,998
of which Distributable reserves: +€28,968
- Debts after one year -€19,000
down €19,000 (-44.4%), from €42,749 to €23,749
- Tax, wage and social debts +€13,062
up €13,062 (+69.5%), from €18,786 to €31,848
of which Taxes: +€7,287
- Staff costs +€39,555
up €39,555 (+36.6%), from €108,019 to €147,574
- Gross operating margin -€16,283
down €16,283 (-2.8%), from €584,436 to €568,153
- Financial income +€5,919
up €5,919 (+218%), from €2,712 to €8,630
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,088,731 | €1,048,103 | -€40,628 | -3.7% |
| Fixed assets | 21/28 | €71,312 | €137,768 | +€66,456 | +93.2% |
| Tangible fixed assets | 22/27 | €66,312 | €132,768 | +€66,456 | +100% |
| Plant, machinery and equipment | 23 | €9,505 | €9,066 | -€439 | -4.6% |
| Furniture and vehicles | 24 | €5,701 | €52,722 | +€47,021 | +825% |
| Other tangible fixed assets | 26 | €51,105 | €70,980 | +€19,875 | +38.9% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,017,419 | €910,335 | -€107,084 | -10.5% |
| Stocks and contracts in progress | 3 | €446,188 | €472,615 | +€26,427 | +5.9% |
| Stocks | 30/36 | €446,188 | €472,615 | +€26,427 | +5.9% |
| Amounts receivable within one year | 40/41 | €157,353 | €209,714 | +€52,360 | +33.3% |
| Trade receivables | 40 | €34,567 | €33,551 | -€1,016 | -2.9% |
| Other amounts receivable | 41 | €122,786 | €176,163 | +€53,377 | +43.5% |
| Cash at bank and in hand | 54/58 | €412,852 | €223,831 | -€189,022 | -45.8% |
| Deferred charges and accrued income | 490/1 | €1,025 | €4,176 | +€3,151 | +307% |
| Total equity and liabilities | 10/49 | €1,088,731 | €1,048,103 | -€40,628 | -3.7% |
| Equity | 10/15 | €511,622 | €540,590 | +€28,968 | +5.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €493,030 | €521,998 | +€28,968 | +5.9% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €476,030 | €504,998 | +€28,968 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €577,109 | €507,513 | -€69,596 | -12.1% |
| Amounts payable after more than one year | 17 | €42,749 | €23,749 | -€19,000 | -44.4% |
| Financial debts | 170/4 | €42,749 | €23,749 | -€19,000 | -44.4% |
| Amounts payable within one year | 42/48 | €532,319 | €483,763 | -€48,556 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €19,000 | €19,000 | = | 0.0% |
| Trade debts | 44 | €92,763 | €82,551 | -€10,212 | -11.0% |
| Suppliers | 440/4 | €92,763 | €82,551 | -€10,212 | -11.0% |
| Taxes, remuneration and social security | 45 | €18,786 | €31,848 | +€13,062 | +69.5% |
| Taxes | 450/3 | €5,418 | €12,705 | +€7,287 | +135% |
| Remuneration and social security | 454/9 | €13,368 | €19,143 | +€5,774 | +43.2% |
| Other amounts payable | 47/48 | €401,770 | €350,364 | -€51,406 | -12.8% |
| Accrued charges and deferred income | 492/3 | €2,040 | €0 | -€2,040 | -100% |
| Remuneration, social security and pensions | 62 | €108,019 | €147,574 | +€39,555 | +36.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,475 | €30,311 | -€3,164 | -9.5% |
| Other operating charges | 640/8 | €1,194 | €3,471 | +€2,277 | +191% |
| Gross operating margin | 9900 | €584,436 | €568,153 | -€16,283 | -2.8% |
| Operating profit (loss) | 9901 | €441,748 | €386,798 | -€54,951 | -12.4% |
| Financial income | 75/76B | €2,712 | €8,630 | +€5,919 | +218% |
| Recurring financial income | 75 | €2,712 | €8,630 | +€5,919 | +218% |
| Financial charges | 65/66B | €4,930 | €5,166 | +€236 | +4.8% |
| Recurring financial charges | 65 | €4,930 | €5,166 | +€236 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €439,530 | €390,262 | -€49,268 | -11.2% |
| Income taxes | 67/77 | €10,419 | €11,295 | +€875 | +8.4% |
| Profit (loss) for the period | 9904 | €429,111 | €378,968 | -€50,143 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €429,111 | €378,968 | -€50,143 | -11.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.