APOTHEEK LEEMPUT: 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 LEEMPUT
Largest movements
- Cash +€91,884
up €91,884 (+48.6%), from €189,203 to €281,087
mainly Net result for the year (+€154,857) and Depreciation (+€33,050)
- Stocks and contracts +€18,600
up €18,600 (+11.0%), from €168,982 to €187,582
- Receivables within one year +€14,336
up €14,336 (+24.5%), from €58,499 to €72,835
of which Trade receivables: +€14,765
- Tangible fixed assets -€11,395
down €11,395 (-10.4%), from €109,133 to €97,739
of which Furniture and vehicles: -€6,091
- Reserves +€86,788
up €86,788 (+19.4%), from €446,396 to €533,183
- Tax, wage and social debts +€14,047
up €14,047 (+100%), from €13,984 to €28,031
of which Taxes: +€13,292
- Other debts +€12,343
up €12,343 (+62.0%), from €19,903 to €32,246
- Current portion of long-term debt -€8,397
down €8,397 (-100%), from €8,397 to €0
- Gross operating margin +€38,752
up €38,752 (+14.8%), from €261,481 to €300,233
- Taxes +€10,360
up €10,360 (+17.5%), from €59,163 to €69,523
- Staff costs +€5,600
up €5,600 (+16.1%), from €34,794 to €40,394
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 | €541,369 | €649,890 | +€108,521 | +20.0% |
| Fixed assets | 21/28 | €115,121 | €99,077 | -€16,045 | -13.9% |
| Intangible fixed assets | 21 | €5,988 | €1,338 | -€4,650 | -77.7% |
| Tangible fixed assets | 22/27 | €109,133 | €97,739 | -€11,395 | -10.4% |
| Plant, machinery and equipment | 23 | €88,690 | €83,386 | -€5,303 | -6.0% |
| Furniture and vehicles | 24 | €20,444 | €14,353 | -€6,091 | -29.8% |
| Current assets | 29/58 | €426,248 | €550,813 | +€124,565 | +29.2% |
| Stocks and contracts in progress | 3 | €168,982 | €187,582 | +€18,600 | +11.0% |
| Stocks | 30/36 | €168,982 | €187,582 | +€18,600 | +11.0% |
| Amounts receivable within one year | 40/41 | €58,499 | €72,835 | +€14,336 | +24.5% |
| Trade receivables | 40 | €58,055 | €72,819 | +€14,765 | +25.4% |
| Other amounts receivable | 41 | €445 | €15 | -€429 | -96.5% |
| Current investments | 50/53 | €3,248 | €3,248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €189,203 | €281,087 | +€91,884 | +48.6% |
| Deferred charges and accrued income | 490/1 | €6,316 | €6,062 | -€254 | -4.0% |
| Total equity and liabilities | 10/49 | €541,369 | €649,890 | +€108,521 | +20.0% |
| Equity | 10/15 | €449,396 | €536,183 | +€86,788 | +19.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €446,396 | €533,183 | +€86,788 | +19.4% |
| Distributable reserves | 133 | €446,396 | €533,183 | +€86,788 | +19.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €91,973 | €113,706 | +€21,733 | +23.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,195 | €111,298 | +€22,103 | +24.8% |
| Current portion of amounts payable after more than one year | 42 | €8,397 | €0 | -€8,397 | -100% |
| Trade debts | 44 | €46,911 | €51,021 | +€4,111 | +8.8% |
| Suppliers | 440/4 | €46,911 | €51,021 | +€4,111 | +8.8% |
| Taxes, remuneration and social security | 45 | €13,984 | €28,031 | +€14,047 | +100% |
| Taxes | 450/3 | €8,986 | €22,278 | +€13,292 | +148% |
| Remuneration and social security | 454/9 | €4,998 | €5,753 | +€755 | +15.1% |
| Other amounts payable | 47/48 | €19,903 | €32,246 | +€12,343 | +62.0% |
| Accrued charges and deferred income | 492/3 | €2,778 | €2,408 | -€370 | -13.3% |
| Remuneration, social security and pensions | 62 | €34,794 | €40,394 | +€5,600 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,647 | €33,050 | +€1,403 | +4.4% |
| Other operating charges | 640/8 | €1,032 | €1,220 | +€189 | +18.3% |
| Gross operating margin | 9900 | €261,481 | €300,233 | +€38,752 | +14.8% |
| Operating profit (loss) | 9901 | €194,008 | €225,568 | +€31,560 | +16.3% |
| Financial income | 75/76B | €1,097 | €861 | -€236 | -21.5% |
| Recurring financial income | 75 | €1,097 | €861 | -€236 | -21.5% |
| Financial charges | 65/66B | €2,192 | €2,048 | -€144 | -6.6% |
| Recurring financial charges | 65 | €2,192 | €2,048 | -€144 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €192,912 | €224,380 | +€31,468 | +16.3% |
| Income taxes | 67/77 | €59,163 | €69,523 | +€10,360 | +17.5% |
| Profit (loss) for the period | 9904 | €133,749 | €154,857 | +€21,108 | +15.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,749 | €154,857 | +€21,108 | +15.8% |
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 18 October 2026 via checked.be.