APOTHEEK LEROY: 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 LEROY
Largest movements
- Current investments +€247,736
up €247,736 (+12.5%), from €2.0m to €2.2m
- Receivables within one year +€74,030
up €74,030 (+27.2%), from €272,111 to €346,141
of which Trade receivables: +€76,044
- Reserves +€381,910
up €381,910 (+20.4%), from €1.9m to €2.3m
of which Distributable reserves: +€381,910
- Trade debts -€85,352
down €85,352 (-83.0%), from €102,795 to €17,444
- Tax, wage and social debts +€46,127
up €46,127 (+22.8%), from €202,507 to €248,634
of which Taxes: +€33,338
- Gross operating margin +€110,096
up €110,096 (+12.9%), from €851,208 to €961,304
- Taxes +€34,130
up €34,130 (+24.4%), from €140,057 to €174,188
- Depreciation +€12,528
up €12,528 (+30.0%), from €41,729 to €54,257
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 | €3,703,400 | €4,026,359 | +€322,959 | +8.7% |
| Fixed assets | 21/28 | €96,182 | €74,237 | -€21,944 | -22.8% |
| Tangible fixed assets | 22/27 | €89,932 | €67,987 | -€21,944 | -24.4% |
| Land and buildings | 22 | €50,738 | €25,349 | -€25,389 | -50.0% |
| Plant, machinery and equipment | 23 | €37,922 | €42,638 | +€4,717 | +12.4% |
| Furniture and vehicles | 24 | €1,272 | €0 | -€1,272 | -100% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €3,607,218 | €3,952,122 | +€344,903 | +9.6% |
| Stocks and contracts in progress | 3 | €424,320 | €451,981 | +€27,661 | +6.5% |
| Stocks | 30/36 | €424,320 | €451,981 | +€27,661 | +6.5% |
| Amounts receivable within one year | 40/41 | €272,111 | €346,141 | +€74,030 | +27.2% |
| Trade receivables | 40 | €265,097 | €341,141 | +€76,044 | +28.7% |
| Other amounts receivable | 41 | €7,014 | €5,000 | -€2,013 | -28.7% |
| Current investments | 50/53 | €1,982,363 | €2,230,099 | +€247,736 | +12.5% |
| Cash at bank and in hand | 54/58 | €909,394 | €903,986 | -€5,408 | -0.6% |
| Deferred charges and accrued income | 490/1 | €19,030 | €19,914 | +€884 | +4.6% |
| Total equity and liabilities | 10/49 | €3,703,400 | €4,026,359 | +€322,959 | +8.7% |
| Equity | 10/15 | €2,623,077 | €3,004,987 | +€381,910 | +14.6% |
| Contributions | 10/11 | €750,000 | €750,000 | = | 0.0% |
| Reserves | 13 | €1,873,077 | €2,254,987 | +€381,910 | +20.4% |
| Non-distributable reserves | 130/1 | €48,230 | €48,230 | = | 0.0% |
| Reserves not available under the articles | 1311 | €48,230 | €48,230 | = | 0.0% |
| Tax-exempt reserves | 132 | €71 | €71 | = | 0.0% |
| Distributable reserves | 133 | €1,824,776 | €2,206,686 | +€381,910 | +20.9% |
| Amounts payable | 17/49 | €1,080,323 | €1,021,372 | -€58,951 | -5.5% |
| Amounts payable within one year | 42/48 | €1,035,821 | €985,591 | -€50,231 | -4.8% |
| Trade debts | 44 | €102,795 | €17,444 | -€85,352 | -83.0% |
| Suppliers | 440/4 | €102,795 | €17,444 | -€85,352 | -83.0% |
| Taxes, remuneration and social security | 45 | €202,507 | €248,634 | +€46,127 | +22.8% |
| Taxes | 450/3 | €48,492 | €81,830 | +€33,338 | +68.8% |
| Remuneration and social security | 454/9 | €154,015 | €166,804 | +€12,789 | +8.3% |
| Other amounts payable | 47/48 | €730,519 | €719,513 | -€11,006 | -1.5% |
| Accrued charges and deferred income | 492/3 | €44,502 | €35,782 | -€8,721 | -19.6% |
| Remuneration, social security and pensions | 62 | €258,415 | €257,962 | -€453 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,729 | €54,257 | +€12,528 | +30.0% |
| Other operating charges | 640/8 | €14,194 | €6,661 | -€7,533 | -53.1% |
| Gross operating margin | 9900 | €851,208 | €961,304 | +€110,096 | +12.9% |
| Operating profit (loss) | 9901 | €536,870 | €642,424 | +€105,554 | +19.7% |
| Financial income | 75/76B | €11,979 | €13,243 | +€1,264 | +10.6% |
| Recurring financial income | 75 | €11,979 | €13,243 | +€1,264 | +10.6% |
| Financial charges | 65/66B | €99,223 | €99,569 | +€346 | +0.3% |
| Recurring financial charges | 65 | €99,223 | €99,569 | +€346 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €449,626 | €556,098 | +€106,472 | +23.7% |
| Income taxes | 67/77 | €140,057 | €174,188 | +€34,130 | +24.4% |
| Profit (loss) for the period | 9904 | €309,569 | €381,910 | +€72,341 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €309,569 | €381,910 | +€72,341 | +23.4% |
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 26 October 2026 via checked.be.