APOTHEEK LAROCKSTRAAT: 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 LAROCKSTRAAT
Largest movements
- Cash +€38,857
up €38,857 (+10.7%), from €364,684 to €403,541
mainly Other debts (+€84,248) and Net result for the year (+€55,519)
- Tangible fixed assets -€22,583
down €22,583 (-30.7%), from €73,578 to €50,995
of which Plant, machinery and equipment: -€13,670
- Stocks and contracts +€19,210
up €19,210 (+16.8%), from €114,290 to €133,501
- Other debts +€84,248
up €84,248 (+215%), from €39,134 to €123,382
- Reserves -€67,863
down €67,863 (-26.1%), from €259,814 to €191,951
- Trade debts +€39,308
up €39,308 (+21.7%), from €180,797 to €220,105
- Short-term financial debts -€8,472
down €8,472 (-100%), from €8,472 to €0
- Gross operating margin -€46,750
down €46,750 (-18.2%), from €256,365 to €209,615
- Staff costs -€22,219
down €22,219 (-17.6%), from €126,479 to €104,259
- Taxes -€6,688
down €6,688 (-22.6%), from €29,543 to €22,855
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 | €679,258 | €724,107 | +€44,850 | +6.6% |
| Fixed assets | 21/28 | €73,878 | €51,295 | -€22,583 | -30.6% |
| Tangible fixed assets | 22/27 | €73,578 | €50,995 | -€22,583 | -30.7% |
| Land and buildings | 22 | €16,680 | €8,340 | -€8,340 | -50.0% |
| Plant, machinery and equipment | 23 | €56,032 | €42,362 | -€13,670 | -24.4% |
| Furniture and vehicles | 24 | €867 | €293 | -€574 | -66.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €605,379 | €672,812 | +€67,433 | +11.1% |
| Stocks and contracts in progress | 3 | €114,290 | €133,501 | +€19,210 | +16.8% |
| Stocks | 30/36 | €114,290 | €133,501 | +€19,210 | +16.8% |
| Amounts receivable within one year | 40/41 | €126,405 | €132,854 | +€6,448 | +5.1% |
| Trade receivables | 40 | €94,719 | €107,820 | +€13,100 | +13.8% |
| Other amounts receivable | 41 | €31,686 | €25,034 | -€6,652 | -21.0% |
| Cash at bank and in hand | 54/58 | €364,684 | €403,541 | +€38,857 | +10.7% |
| Deferred charges and accrued income | 490/1 | €0 | €2,917 | +€2,917 | |
| Total equity and liabilities | 10/49 | €679,258 | €724,107 | +€44,850 | +6.6% |
| Equity | 10/15 | €432,301 | €364,438 | -€67,863 | -15.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €259,814 | €191,951 | -€67,863 | -26.1% |
| Distributable reserves | 133 | €259,814 | €191,951 | -€67,863 | -26.1% |
| Profit (loss) carried forward | 14 | €166,287 | €166,287 | = | 0.0% |
| Amounts payable | 17/49 | €246,957 | €359,669 | +€112,712 | +45.6% |
| Amounts payable within one year | 42/48 | €246,957 | €359,669 | +€112,712 | +45.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €8,472 | €0 | -€8,472 | -100% |
| Credit institutions | 430/8 | €8,472 | €0 | -€8,472 | -100% |
| Trade debts | 44 | €180,797 | €220,105 | +€39,308 | +21.7% |
| Suppliers | 440/4 | €180,797 | €220,105 | +€39,308 | +21.7% |
| Taxes, remuneration and social security | 45 | €18,553 | €16,183 | -€2,371 | -12.8% |
| Taxes | 450/3 | €7,066 | €1,824 | -€5,241 | -74.2% |
| Remuneration and social security | 454/9 | €11,488 | €14,358 | +€2,870 | +25.0% |
| Other amounts payable | 47/48 | €39,134 | €123,382 | +€84,248 | +215% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €126,479 | €104,259 | -€22,219 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,655 | €22,583 | -€72 | -0.3% |
| Other operating charges | 640/8 | €4,558 | €3,889 | -€670 | -14.7% |
| Gross operating margin | 9900 | €256,365 | €209,615 | -€46,750 | -18.2% |
| Operating profit (loss) | 9901 | €102,673 | €78,884 | -€23,789 | -23.2% |
| Financial income | 75/76B | €2,147 | €2,108 | -€40 | -1.8% |
| Recurring financial income | 75 | €2,147 | €2,108 | -€40 | -1.8% |
| Financial charges | 65/66B | €2,177 | €2,617 | +€441 | +20.3% |
| Recurring financial charges | 65 | €2,177 | €2,617 | +€441 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €102,644 | €78,374 | -€24,269 | -23.6% |
| Income taxes | 67/77 | €29,543 | €22,855 | -€6,688 | -22.6% |
| Profit (loss) for the period | 9904 | €73,100 | €55,519 | -€17,581 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,100 | €55,519 | -€17,581 | -24.1% |
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 25 October 2026 via checked.be.