Apotheek Kinget Bertem: 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 Kinget Bertem
Largest movements
- Intangible fixed assets +€361,363
new in 2025: €361,363
- Cash +€132,440
up €132,440 (+62.8%), from €210,872 to €343,311
mainly Net result for the year (+€565,016) and Debts after one year (+€244,592)
- Receivables within one year +€84,221
up €84,221 (+12.1%), from €693,210 to €777,432
of which Trade receivables: +€295,980
- Tangible fixed assets -€71,811
down €71,811 (-7.7%), from €928,681 to €856,870
of which Land and buildings: -€87,410
- Stocks and contracts -€30,286
down €30,286 (-12.9%), from €235,129 to €204,844
- Reserves +€565,016
up €565,016 (+86.6%), from €652,417 to €1.2m
- Other debts -€519,627
down €519,627 (-99.7%), from €521,023 to €1,396
- Debts after one year +€244,592
up €244,592 (+65.4%), from €373,726 to €618,319
- Trade debts +€118,968
up €118,968 (+31.2%), from €381,319 to €500,287
- Current portion of long-term debt +€36,628
up €36,628 (+28.5%), from €128,540 to €165,168
- Gross operating margin +€241,329
up €241,329 (+40.2%), from €600,645 to €841,974
- Taxes +€191,593
up €191,593 (+69,423%), from €276 to €191,869
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 | €2,078,396 | €2,554,889 | +€476,493 | +22.9% |
| Fixed assets | 21/28 | €928,681 | €1,218,233 | +€289,552 | +31.2% |
| Intangible fixed assets | 21 | - | €361,363 | +€361,363 | |
| Tangible fixed assets | 22/27 | €928,681 | €856,870 | -€71,811 | -7.7% |
| Land and buildings | 22 | €925,103 | €837,693 | -€87,410 | -9.4% |
| Plant, machinery and equipment | 23 | €3,577 | €16,661 | +€13,083 | +366% |
| Furniture and vehicles | 24 | - | €2,515 | +€2,515 | |
| Current assets | 29/58 | €1,149,715 | €1,336,656 | +€186,941 | +16.3% |
| Stocks and contracts in progress | 3 | €235,129 | €204,844 | -€30,286 | -12.9% |
| Stocks | 30/36 | €235,129 | €204,844 | -€30,286 | -12.9% |
| Amounts receivable within one year | 40/41 | €693,210 | €777,432 | +€84,221 | +12.1% |
| Trade receivables | 40 | €222,621 | €518,601 | +€295,980 | +133% |
| Other amounts receivable | 41 | €470,589 | €258,831 | -€211,758 | -45.0% |
| Cash at bank and in hand | 54/58 | €210,872 | €343,311 | +€132,440 | +62.8% |
| Deferred charges and accrued income | 490/1 | €10,504 | €11,070 | +€566 | +5.4% |
| Total equity and liabilities | 10/49 | €2,078,396 | €2,554,889 | +€476,493 | +22.9% |
| Equity | 10/15 | €672,417 | €1,237,433 | +€565,016 | +84.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €652,417 | €1,217,433 | +€565,016 | +86.6% |
| Distributable reserves | 133 | €652,417 | €1,217,433 | +€565,016 | +86.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,405,979 | €1,317,456 | -€88,523 | -6.3% |
| Amounts payable after more than one year | 17 | €373,726 | €618,319 | +€244,592 | +65.4% |
| Financial debts | 170/4 | €373,726 | €618,319 | +€244,592 | +65.4% |
| Amounts payable within one year | 42/48 | €1,031,612 | €698,670 | -€332,942 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €128,540 | €165,168 | +€36,628 | +28.5% |
| Trade debts | 44 | €381,319 | €500,287 | +€118,968 | +31.2% |
| Suppliers | 440/4 | €381,319 | €500,287 | +€118,968 | +31.2% |
| Taxes, remuneration and social security | 45 | €730 | €31,820 | +€31,090 | +4,261% |
| Taxes | 450/3 | €730 | €31,820 | +€31,090 | +4,261% |
| Other amounts payable | 47/48 | €521,023 | €1,396 | -€519,627 | -99.7% |
| Accrued charges and deferred income | 492/3 | €641 | €467 | -€174 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,261 | €89,518 | +€2,256 | +2.6% |
| Other operating charges | 640/8 | €5,241 | €5,406 | +€165 | +3.1% |
| Gross operating margin | 9900 | €600,645 | €841,974 | +€241,329 | +40.2% |
| Operating profit (loss) | 9901 | €508,143 | €747,050 | +€238,908 | +47.0% |
| Financial income | 75/76B | €21,988 | €23,073 | +€1,085 | +4.9% |
| Recurring financial income | 75 | €21,988 | €23,073 | +€1,085 | +4.9% |
| Financial charges | 65/66B | €11,816 | €13,238 | +€1,422 | +12.0% |
| Recurring financial charges | 65 | €11,816 | €13,238 | +€1,422 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €518,315 | €756,885 | +€238,570 | +46.0% |
| Income taxes | 67/77 | €276 | €191,869 | +€191,593 | +69,423% |
| Profit (loss) for the period | 9904 | €518,039 | €565,016 | +€46,977 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €518,039 | €565,016 | +€46,977 | +9.1% |
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 26 October 2026 via checked.be.