APOTHEEK LELEU: what changed
What changed
APOTHEEK LELEU
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€72,652
2024 · €178,916-€106,264
Equity
€522,700
2024 · €522,049+€652
Cash
€229,881
2024 · €215,562+€14,319
Balance sheet total
€908,279
2024 · €1.0m-€120,264
Largest movements
Assets
- Receivables within one year -€91,969
down €91,969 (-35.3%), from €260,727 to €168,757
of which Other amounts receivable: -€125,106
- Tangible fixed assets -€52,980
down €52,980 (-16.2%), from €327,230 to €274,250
of which Plant, machinery and equipment: -€35,910
- Stocks and contracts +€18,369
up €18,369 (+9.4%), from €195,670 to €214,039
- Cash +€14,319
up €14,319 (+6.6%), from €215,562 to €229,881
mainly Receivables within one year (+€91,969) and Net result for the year (+€72,652)
Equity and liabilities
- Other debts -€105,756
down €105,756 (-59.2%), from €178,750 to €72,994
- Debts after one year -€46,542
down €46,542 (-20.2%), from €230,046 to €183,504
- Trade debts +€32,763
up €32,763 (+85.2%), from €38,457 to €71,220
Income statement
- Other operating charges +€75,072
up €75,072 (+7,866%), from €954 to €76,026
- Gross operating margin -€22,555
down €22,555 (-6.7%), from €334,933 to €312,379
- Staff costs +€3,912
up €3,912 (+4.0%), from €97,239 to €101,151
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€178,916
Gross operating margin
-€22,555
Staff costs
-€3,912
Depreciation
-€1,824
Other operating charges
-€75,072
Other operating items
-€197
Financial income
-€2,168
Financial charges
-€177
Taxes
-€360
Result 2025
€72,652
lowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€138,036
Investment
-€5,455
Financing
-€118,262
Cash 2024
€215,562
From operations (derived)
+€138,036
Net result for the year
+€72,652
Depreciation
+€58,490
Stocks and contracts
-€18,369
Receivables within one year
+€91,969
Deferred charges and accrued income
+€7,948
Trade debts
+€32,763
Tax, wage and social debts
-€1,660
Other debts
-€105,756
Investment (derived)
-€5,455
Investment in fixed assets (net)
-€5,455
Financing
-€118,262
Debts after one year
-€46,542
Current portion of long-term debt
+€280
Contributions, distributions and other
-€72,000
Cash 2025
€229,881
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,028,543 | €908,279 | -€120,264 | -11.7% |
| Fixed assets | 21/28 | €339,164 | €286,130 | -€53,035 | -15.6% |
| Tangible fixed assets | 22/27 | €327,230 | €274,250 | -€52,980 | -16.2% |
| Plant, machinery and equipment | 23 | €247,875 | €211,965 | -€35,910 | -14.5% |
| Furniture and vehicles | 24 | €62,901 | €46,701 | -€16,200 | -25.8% |
| Other tangible fixed assets | 26 | €16,454 | €15,584 | -€871 | -5.3% |
| Financial fixed assets | 28 | €11,934 | €11,879 | -€55 | -0.5% |
| Current assets | 29/58 | €689,379 | €622,149 | -€67,229 | -9.8% |
| Stocks and contracts in progress | 3 | €195,670 | €214,039 | +€18,369 | +9.4% |
| Stocks | 30/36 | €195,670 | €214,039 | +€18,369 | +9.4% |
| Amounts receivable within one year | 40/41 | €260,727 | €168,757 | -€91,969 | -35.3% |
| Trade receivables | 40 | €82,570 | €115,706 | +€33,136 | +40.1% |
| Other amounts receivable | 41 | €178,157 | €53,052 | -€125,106 | -70.2% |
| Cash at bank and in hand | 54/58 | €215,562 | €229,881 | +€14,319 | +6.6% |
| Deferred charges and accrued income | 490/1 | €17,420 | €9,472 | -€7,948 | -45.6% |
| Total equity and liabilities | 10/49 | €1,028,543 | €908,279 | -€120,264 | -11.7% |
| Equity | 10/15 | €522,049 | €522,700 | +€652 | +0.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €460,049 | €460,700 | +€652 | +0.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €453,849 | €454,500 | +€652 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €506,494 | €385,578 | -€120,916 | -23.9% |
| Amounts payable after more than one year | 17 | €230,046 | €183,504 | -€46,542 | -20.2% |
| Financial debts | 170/4 | €230,046 | €183,504 | -€46,542 | -20.2% |
| Amounts payable within one year | 42/48 | €276,448 | €202,074 | -€74,373 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €46,262 | €46,542 | +€280 | +0.6% |
| Trade debts | 44 | €38,457 | €71,220 | +€32,763 | +85.2% |
| Suppliers | 440/4 | €38,457 | €71,220 | +€32,763 | +85.2% |
| Taxes, remuneration and social security | 45 | €12,979 | €11,318 | -€1,660 | -12.8% |
| Taxes | 450/3 | €2,251 | €40 | -€2,211 | -98.2% |
| Remuneration and social security | 454/9 | €10,728 | €11,278 | +€551 | +5.1% |
| Other amounts payable | 47/48 | €178,750 | €72,994 | -€105,756 | -59.2% |
| Remuneration, social security and pensions | 62 | €97,239 | €101,151 | +€3,912 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,666 | €58,490 | +€1,824 | +3.2% |
| Other operating charges | 640/8 | €954 | €76,026 | +€75,072 | +7,866% |
| Non-recurring operating charges | 66A | €24 | €221 | +€197 | +821% |
| Gross operating margin | 9900 | €334,933 | €312,379 | -€22,555 | -6.7% |
| Operating profit (loss) | 9901 | €180,051 | €76,491 | -€103,560 | -57.5% |
| Financial income | 75/76B | €6,345 | €4,177 | -€2,168 | -34.2% |
| Recurring financial income | 75 | €6,345 | €4,177 | -€2,168 | -34.2% |
| Financial charges | 65/66B | €6,185 | €6,362 | +€177 | +2.9% |
| Recurring financial charges | 65 | €6,126 | €6,362 | +€236 | +3.8% |
| Non-recurring financial charges | 66B | €59 | €0 | -€59 | -100% |
| Profit (loss) for the period before taxes | 9903 | €180,211 | €74,306 | -€105,905 | -58.8% |
| Income taxes | 67/77 | €1,295 | €1,655 | +€360 | +27.8% |
| Profit (loss) for the period | 9904 | €178,916 | €72,652 | -€106,264 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €178,916 | €72,652 | -€106,264 | -59.4% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.