Apotheek Legrand: 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 Legrand
Largest movements
- Tangible fixed assets -€30,664
down €30,664 (-13.8%), from €222,222 to €191,558
of which Plant, machinery and equipment: -€24,593
- Stocks and contracts +€13,748
up €13,748 (+7.3%), from €188,622 to €202,370
- Cash -€12,974
down €12,974 (-7.7%), from €169,285 to €156,311
mainly Contributions, distributions and other (-€240,750) and Trade debts (-€25,306)
- Receivables within one year -€9,284
down €9,284 (-7.4%), from €125,058 to €115,774
of which Other amounts receivable: -€13,069
- Trade debts -€25,306
down €25,306 (-30.9%), from €81,966 to €56,660
- Other debts -€10,974
down €10,974 (-4.3%), from €252,579 to €241,606
- Gross operating margin +€41,465
up €41,465 (+13.5%), from €307,014 to €348,478
- Staff costs -€13,264
down €13,264 (-15.9%), from €83,476 to €70,212
- Depreciation +€7,689
up €7,689 (+31.6%), from €24,364 to €32,052
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 | €708,661 | €669,625 | -€39,035 | -5.5% |
| Fixed assets | 21/28 | €222,222 | €191,558 | -€30,664 | -13.8% |
| Tangible fixed assets | 22/27 | €222,222 | €191,558 | -€30,664 | -13.8% |
| Land and buildings | 22 | €74,124 | €68,344 | -€5,780 | -7.8% |
| Plant, machinery and equipment | 23 | €147,153 | €122,561 | -€24,593 | -16.7% |
| Furniture and vehicles | 24 | €944 | €653 | -€291 | -30.8% |
| Current assets | 29/58 | €486,439 | €478,067 | -€8,371 | -1.7% |
| Stocks and contracts in progress | 3 | €188,622 | €202,370 | +€13,748 | +7.3% |
| Stocks | 30/36 | €188,622 | €202,370 | +€13,748 | +7.3% |
| Amounts receivable within one year | 40/41 | €125,058 | €115,774 | -€9,284 | -7.4% |
| Trade receivables | 40 | €105,995 | €109,781 | +€3,785 | +3.6% |
| Other amounts receivable | 41 | €19,063 | €5,994 | -€13,069 | -68.6% |
| Cash at bank and in hand | 54/58 | €169,285 | €156,311 | -€12,974 | -7.7% |
| Deferred charges and accrued income | 490/1 | €3,474 | €3,613 | +€138 | +4.0% |
| Total equity and liabilities | 10/49 | €708,661 | €669,625 | -€39,035 | -5.5% |
| Equity | 10/15 | €358,934 | €359,207 | +€273 | +0.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €296,961 | €297,234 | +€273 | +0.1% |
| Tax-exempt reserves | 132 | €13,659 | €13,659 | = | 0.0% |
| Distributable reserves | 133 | €283,302 | €283,575 | +€273 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €349,726 | €310,418 | -€39,308 | -11.2% |
| Amounts payable within one year | 42/48 | €349,726 | €310,418 | -€39,308 | -11.2% |
| Trade debts | 44 | €81,966 | €56,660 | -€25,306 | -30.9% |
| Suppliers | 440/4 | €81,966 | €56,660 | -€25,306 | -30.9% |
| Taxes, remuneration and social security | 45 | €15,181 | €12,152 | -€3,029 | -20.0% |
| Taxes | 450/3 | €275 | €978 | +€703 | +256% |
| Remuneration and social security | 454/9 | €14,906 | €11,174 | -€3,732 | -25.0% |
| Other amounts payable | 47/48 | €252,579 | €241,606 | -€10,974 | -4.3% |
| Remuneration, social security and pensions | 62 | €83,476 | €70,212 | -€13,264 | -15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,364 | €32,052 | +€7,689 | +31.6% |
| Other operating charges | 640/8 | €1,898 | €1,952 | +€54 | +2.9% |
| Gross operating margin | 9900 | €307,014 | €348,478 | +€41,465 | +13.5% |
| Operating profit (loss) | 9901 | €197,276 | €244,262 | +€46,985 | +23.8% |
| Financial income | 75/76B | €1,947 | €1,390 | -€558 | -28.6% |
| Recurring financial income | 75 | €1,947 | €1,390 | -€558 | -28.6% |
| Financial charges | 65/66B | €3,569 | €3,791 | +€222 | +6.2% |
| Recurring financial charges | 65 | €3,569 | €3,791 | +€222 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €195,654 | €241,860 | +€46,206 | +23.6% |
| Income taxes | 67/77 | - | €837 | +€837 | |
| Profit (loss) for the period | 9904 | €195,654 | €241,023 | +€45,368 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €195,654 | €241,023 | +€45,368 | +23.2% |
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 20 October 2026 via checked.be.