APOTHEEK LENSSEN: what changed
What changed
APOTHEEK LENSSEN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€41,293
2024 · -€28,574+€69,867
Equity
€318,252
2024 · €289,678+€28,574
Cash
€3,823
2024 · €7,051-€3,228
Balance sheet total
€1.1m
2024 · €1.1m+€2,382
Largest movements
Assets
- Stocks and contracts +€11,199
up €11,199 (+4.1%), from €275,905 to €287,105
Equity and liabilities
- Tax, wage and social debts -€59,024
down €59,024 (-63.3%), from €93,278 to €34,254
of which Remuneration and social security: -€49,562
- Profit (loss) carried forward +€28,574
up €28,574, from -€28,574 to €0
- Trade debts +€16,412
up €16,412 (+5.8%), from €282,718 to €299,130
Income statement
- Gross operating margin +€34,862
up €34,862 (+12.5%), from €279,612 to €314,473
- Staff costs -€30,033
down €30,033 (-11.3%), from €265,991 to €235,957
- Financial charges -€10,761
down €10,761 (-28.6%), from €37,642 to €26,882
- Taxes +€4,705
up €4,705, from €0 to €4,705
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
-€28,574
Gross operating margin
+€34,862
Staff costs
+€30,033
Depreciation
-€522
Other operating charges
-€169
Financial income
-€393
Financial charges
+€10,761
Taxes
-€4,705
Result 2025
€41,293
raises the resultlowers the result
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
+€947
Investment
€0
Financing
-€4,175
Cash 2024
€7,051
From operations (derived)
+€947
Net result for the year
+€41,293
Depreciation
+€3,112
Stocks and contracts
-€11,199
Receivables within one year
+€1,197
Deferred charges and accrued income
+€1,282
Trade debts
+€16,412
Tax, wage and social debts
-€59,024
Other debts
+€10,612
Accrued charges and deferred income
-€2,736
Financing
-€4,175
Short-term financial debts
+€8,544
Contributions, distributions and other
-€12,718
Cash 2025
€3,823
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,077,471 | €1,079,853 | +€2,382 | +0.2% |
| Fixed assets | 21/28 | €10,570 | €7,458 | -€3,112 | -29.4% |
| Tangible fixed assets | 22/27 | €9,768 | €6,657 | -€3,112 | -31.9% |
| Land and buildings | 22 | €2,353 | €1,385 | -€967 | -41.1% |
| Plant, machinery and equipment | 23 | €4,102 | €2,997 | -€1,104 | -26.9% |
| Furniture and vehicles | 24 | €3,314 | €2,274 | -€1,040 | -31.4% |
| Financial fixed assets | 28 | €801 | €801 | = | 0.0% |
| Current assets | 29/58 | €1,066,902 | €1,072,395 | +€5,493 | +0.5% |
| Stocks and contracts in progress | 3 | €275,905 | €287,105 | +€11,199 | +4.1% |
| Stocks | 30/36 | €275,905 | €287,105 | +€11,199 | +4.1% |
| Amounts receivable within one year | 40/41 | €766,340 | €765,144 | -€1,197 | -0.2% |
| Trade receivables | 40 | €161,690 | €152,636 | -€9,055 | -5.6% |
| Other amounts receivable | 41 | €604,650 | €612,508 | +€7,858 | +1.3% |
| Cash at bank and in hand | 54/58 | €7,051 | €3,823 | -€3,228 | -45.8% |
| Deferred charges and accrued income | 490/1 | €17,605 | €16,323 | -€1,282 | -7.3% |
| Total equity and liabilities | 10/49 | €1,077,471 | €1,079,853 | +€2,382 | +0.2% |
| Equity | 10/15 | €289,678 | €318,252 | +€28,574 | +9.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €299,660 | €299,660 | = | 0.0% |
| Distributable reserves | 133 | €299,660 | €299,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,574 | €0 | +€28,574 | |
| Amounts payable | 17/49 | €787,794 | €761,601 | -€26,193 | -3.3% |
| Amounts payable within one year | 42/48 | €780,077 | €756,620 | -€23,457 | -3.0% |
| Financial debts | 43 | €400,000 | €408,544 | +€8,544 | +2.1% |
| Credit institutions | 430/8 | €300,000 | €308,544 | +€8,544 | +2.8% |
| Other loans | 439 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €282,718 | €299,130 | +€16,412 | +5.8% |
| Suppliers | 440/4 | €282,718 | €299,130 | +€16,412 | +5.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €93,278 | €34,254 | -€59,024 | -63.3% |
| Taxes | 450/3 | €18,742 | €9,280 | -€9,462 | -50.5% |
| Remuneration and social security | 454/9 | €74,536 | €24,974 | -€49,562 | -66.5% |
| Other amounts payable | 47/48 | €4,082 | €14,694 | +€10,612 | +260% |
| Accrued charges and deferred income | 492/3 | €7,716 | €4,981 | -€2,736 | -35.5% |
| Remuneration, social security and pensions | 62 | €265,991 | €235,957 | -€30,033 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,590 | €3,112 | +€522 | +20.2% |
| Other operating charges | 640/8 | €2,671 | €2,840 | +€169 | +6.3% |
| Gross operating margin | 9900 | €279,612 | €314,473 | +€34,862 | +12.5% |
| Operating profit (loss) | 9901 | €8,360 | €72,564 | +€64,204 | +768% |
| Financial income | 75/76B | €708 | €316 | -€393 | -55.4% |
| Recurring financial income | 75 | €708 | €316 | -€393 | -55.4% |
| Financial charges | 65/66B | €37,642 | €26,882 | -€10,761 | -28.6% |
| Recurring financial charges | 65 | €37,642 | €26,882 | -€10,761 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | -€28,574 | €45,998 | +€74,572 | |
| Income taxes | 67/77 | €0 | €4,705 | +€4,705 | |
| Profit (loss) for the period | 9904 | -€28,574 | €41,293 | +€69,867 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,574 | €41,293 | +€69,867 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.