APOTHEEK LEUPE: 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.
What changed
APOTHEEK LEUPE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€13,795
2024 · €14,194-€398
Equity
€141,756
2024 · €133,461+€8,295
Cash
€2,763
2024 · €5,313-€2,550
Balance sheet total
€738,801
2024 · €778,687-€39,885
Largest movements
Assets
- Tangible fixed assets -€38,351
down €38,351 (-5.8%), from €655,843 to €617,492
of which Land and buildings: -€35,647
Equity and liabilities
- Debts after one year -€70,367
down €70,367 (-20.8%), from €338,608 to €268,241
- Other debts +€17,163
up €17,163 (+21.9%), from €78,510 to €95,673
- Reserves +€8,295
up €8,295 (+6.5%), from €127,261 to €135,556
of which Distributable reserves: +€8,295
Income statement
- Taxes +€4,695
up €4,695 (+82.6%), from €5,685 to €10,380
- Depreciation -€4,161
down €4,161 (-6.1%), from €68,108 to €63,947
- Gross operating margin +€2,794
up €2,794 (+2.4%), from €114,784 to €117,578
- Financial charges +€1,684
up €1,684 (+7.0%), from €24,194 to €25,877
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.
Result 2024
€14,194
Gross operating margin
+€2,794
Depreciation
+€4,161
Other operating charges
-€285
Financial income
-€690
Financial charges
-€1,684
Taxes
-€4,695
Result 2025
€13,795
raises the resultlowers the result
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.
From operations
+€96,863
Investment
-€17,952
Financing
-€81,461
Cash 2024
€5,313
From operations (derived)
+€96,863
Net result for the year
+€13,795
Depreciation
+€63,947
Stocks and contracts
-€713
Receivables within one year
-€6,759
Deferred charges and accrued income
-€1,188
Trade debts
+€7,708
Tax, wage and social debts
-€293
Advances received
+€25
Other debts
+€17,163
Accrued charges and deferred income
+€3,178
Investment (derived)
-€17,952
Investment in fixed assets (net)
-€17,952
Financing
-€81,461
Debts after one year
-€70,367
Current portion of long-term debt
-€5,826
Short-term financial debts
+€232
Contributions, distributions and other
-€5,500
Cash 2025
€2,763
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €778,687 | €738,801 | -€39,885 | -5.1% |
| Fixed assets | 21/28 | €663,487 | €617,492 | -€45,995 | -6.9% |
| Intangible fixed assets | 21 | €7,644 | €0 | -€7,644 | -100% |
| Tangible fixed assets | 22/27 | €655,843 | €617,492 | -€38,351 | -5.8% |
| Land and buildings | 22 | €544,277 | €508,630 | -€35,647 | -6.5% |
| Plant, machinery and equipment | 23 | €110,256 | €103,144 | -€7,112 | -6.5% |
| Furniture and vehicles | 24 | €1,311 | €5,718 | +€4,408 | +336% |
| Current assets | 29/58 | €115,199 | €121,309 | +€6,110 | +5.3% |
| Stocks and contracts in progress | 3 | €89,109 | €89,823 | +€713 | +0.8% |
| Stocks | 30/36 | €89,109 | €89,823 | +€713 | +0.8% |
| Amounts receivable within one year | 40/41 | €17,974 | €24,733 | +€6,759 | +37.6% |
| Trade receivables | 40 | €17,735 | €24,340 | +€6,605 | +37.2% |
| Other amounts receivable | 41 | €239 | €393 | +€154 | +64.2% |
| Cash at bank and in hand | 54/58 | €5,313 | €2,763 | -€2,550 | -48.0% |
| Deferred charges and accrued income | 490/1 | €2,803 | €3,991 | +€1,188 | +42.4% |
| Total equity and liabilities | 10/49 | €778,687 | €738,801 | -€39,885 | -5.1% |
| Equity | 10/15 | €133,461 | €141,756 | +€8,295 | +6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €127,261 | €135,556 | +€8,295 | +6.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €127,261 | €135,556 | +€8,295 | +6.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €645,226 | €597,045 | -€48,180 | -7.5% |
| Amounts payable after more than one year | 17 | €338,608 | €268,241 | -€70,367 | -20.8% |
| Financial debts | 170/4 | €338,608 | €268,241 | -€70,367 | -20.8% |
| Amounts payable within one year | 42/48 | €305,834 | €324,843 | +€19,009 | +6.2% |
| Current portion of amounts payable after more than one year | 42 | €77,443 | €71,617 | -€5,826 | -7.5% |
| Financial debts | 43 | €125,116 | €125,348 | +€232 | +0.2% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Other loans | 439 | €116 | €348 | +€232 | +200% |
| Trade debts | 44 | €22,049 | €29,757 | +€7,708 | +35.0% |
| Suppliers | 440/4 | €22,049 | €29,757 | +€7,708 | +35.0% |
| Advances received on contracts in progress | 46 | - | €25 | +€25 | |
| Taxes, remuneration and social security | 45 | €2,716 | €2,423 | -€293 | -10.8% |
| Taxes | 450/3 | €2,716 | €2,423 | -€293 | -10.8% |
| Other amounts payable | 47/48 | €78,510 | €95,673 | +€17,163 | +21.9% |
| Accrued charges and deferred income | 492/3 | €783 | €3,961 | +€3,178 | +406% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,108 | €63,947 | -€4,161 | -6.1% |
| Other operating charges | 640/8 | €3,922 | €4,207 | +€285 | +7.3% |
| Gross operating margin | 9900 | €114,784 | €117,578 | +€2,794 | +2.4% |
| Operating profit (loss) | 9901 | €42,754 | €49,424 | +€6,670 | +15.6% |
| Financial income | 75/76B | €1,319 | €629 | -€690 | -52.3% |
| Recurring financial income | 75 | €1,319 | €629 | -€690 | -52.3% |
| Financial charges | 65/66B | €24,194 | €25,877 | +€1,684 | +7.0% |
| Recurring financial charges | 65 | €24,194 | €25,877 | +€1,684 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €19,879 | €24,175 | +€4,297 | +21.6% |
| Income taxes | 67/77 | €5,685 | €10,380 | +€4,695 | +82.6% |
| Profit (loss) for the period | 9904 | €14,194 | €13,795 | -€398 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,194 | €13,795 | -€398 | -2.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.