APOTHEEK LANOO PASCALE: 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 LANOO PASCALE
Largest movements
- Cash +€62,973
up €62,973 (+77.8%), from €80,926 to €143,899
mainly Net result for the year (+€142,262) and Depreciation (+€56,244)
- Tangible fixed assets -€36,995
down €36,995 (-4.1%), from €902,652 to €865,657
- Receivables within one year -€24,125
down €24,125 (-16.5%), from €145,911 to €121,786
of which Other amounts receivable: -€29,237
- Reserves +€109,262
up €109,262 (+20.1%), from €543,851 to €653,112
- Debts after one year -€87,277
down €87,277 (-18.7%), from €466,275 to €378,999
- Trade debts -€28,088
down €28,088 (-16.2%), from €173,110 to €145,022
- Tax, wage and social debts +€21,242
up €21,242 (+69.0%), from €30,786 to €52,028
of which Taxes: +€33,127
- Gross operating margin +€67,719
up €67,719 (+19.7%), from €344,070 to €411,789
- Taxes +€55,717
up €55,717 (+966%), from €5,768 to €61,484
- Staff costs -€4,277
down €4,277 (-2.9%), from €145,140 to €140,862
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 | €1,330,256 | €1,335,500 | +€5,243 | +0.4% |
| Fixed assets | 21/28 | €907,652 | €870,657 | -€36,995 | -4.1% |
| Tangible fixed assets | 22/27 | €902,652 | €865,657 | -€36,995 | -4.1% |
| Land and buildings | 22 | €749,312 | €738,848 | -€10,465 | -1.4% |
| Plant, machinery and equipment | 23 | €107,543 | €93,646 | -€13,897 | -12.9% |
| Furniture and vehicles | 24 | €45,797 | €33,163 | -€12,634 | -27.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €422,604 | €464,842 | +€42,238 | +10.0% |
| Stocks and contracts in progress | 3 | €180,226 | €187,626 | +€7,400 | +4.1% |
| Stocks | 30/36 | €180,226 | €187,626 | +€7,400 | +4.1% |
| Amounts receivable within one year | 40/41 | €145,911 | €121,786 | -€24,125 | -16.5% |
| Trade receivables | 40 | €116,674 | €121,786 | +€5,112 | +4.4% |
| Other amounts receivable | 41 | €29,237 | €0 | -€29,237 | -100% |
| Cash at bank and in hand | 54/58 | €80,926 | €143,899 | +€62,973 | +77.8% |
| Deferred charges and accrued income | 490/1 | €15,541 | €11,532 | -€4,009 | -25.8% |
| Total equity and liabilities | 10/49 | €1,330,256 | €1,335,500 | +€5,243 | +0.4% |
| Equity | 10/15 | €556,351 | €665,612 | +€109,262 | +19.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €543,851 | €653,112 | +€109,262 | +20.1% |
| Distributable reserves | 133 | €543,851 | €653,112 | +€109,262 | +20.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €773,906 | €669,887 | -€104,019 | -13.4% |
| Amounts payable after more than one year | 17 | €466,275 | €378,999 | -€87,277 | -18.7% |
| Financial debts | 170/4 | €466,275 | €378,999 | -€87,277 | -18.7% |
| Amounts payable within one year | 42/48 | €304,103 | €287,655 | -€16,448 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €95,470 | €87,277 | -€8,194 | -8.6% |
| Trade debts | 44 | €173,110 | €145,022 | -€28,088 | -16.2% |
| Suppliers | 440/4 | €173,110 | €145,022 | -€28,088 | -16.2% |
| Taxes, remuneration and social security | 45 | €30,786 | €52,028 | +€21,242 | +69.0% |
| Taxes | 450/3 | €1,744 | €34,872 | +€33,127 | +1,899% |
| Remuneration and social security | 454/9 | €29,041 | €17,156 | -€11,885 | -40.9% |
| Other amounts payable | 47/48 | €4,738 | €3,329 | -€1,409 | -29.7% |
| Accrued charges and deferred income | 492/3 | €3,527 | €3,233 | -€294 | -8.3% |
| Non-recurring operating income | 76A | €1,441 | €0 | -€1,441 | -100% |
| Remuneration, social security and pensions | 62 | €145,140 | €140,862 | -€4,277 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,654 | €56,244 | +€590 | +1.1% |
| Other operating charges | 640/8 | €1,925 | €1,456 | -€470 | -24.4% |
| Non-recurring operating charges | 66A | €112,904 | €0 | -€112,904 | -100% |
| Gross operating margin | 9900 | €344,070 | €411,789 | +€67,719 | +19.7% |
| Operating profit (loss) | 9901 | €28,447 | €213,227 | +€184,780 | +650% |
| Financial income | 75/76B | €3,160 | €2,025 | -€1,136 | -35.9% |
| Recurring financial income | 75 | €3,160 | €2,025 | -€1,136 | -35.9% |
| Financial charges | 65/66B | €12,634 | €11,506 | -€1,129 | -8.9% |
| Recurring financial charges | 65 | €12,634 | €11,506 | -€1,129 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €18,973 | €203,746 | +€184,774 | +974% |
| Income taxes | 67/77 | €5,768 | €61,484 | +€55,717 | +966% |
| Profit (loss) for the period | 9904 | €13,205 | €142,262 | +€129,057 | +977% |
| Profit (loss) for the period to be appropriated | 9905 | €13,205 | €142,262 | +€129,057 | +977% |
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 31 October 2026 via checked.be.