Apotheek Leviora: 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 Leviora
Largest movements
- Receivables within one year -€35,953
down €35,953 (-9.4%), from €383,945 to €347,991
of which Other amounts receivable: -€46,687
- Stocks and contracts +€8,033
up €8,033 (+8.4%), from €95,957 to €103,990
- Tangible fixed assets -€6,838
down €6,838 (-54.2%), from €12,607 to €5,768
- Trade debts -€49,972
down €49,972 (-33.6%), from €148,722 to €98,749
- Other debts +€14,064
up €14,064 (+87.8%), from €16,015 to €30,080
- Depreciation -€10,530
down €10,530 (-63.9%), from €16,470 to €5,939
- Gross operating margin +€6,744
up €6,744 (+5.6%), from €120,329 to €127,073
- Staff costs +€2,509
up €2,509 (+3.3%), from €75,127 to €77,636
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 | €577,549 | €545,471 | -€32,078 | -5.6% |
| Fixed assets | 21/28 | €12,607 | €5,768 | -€6,838 | -54.2% |
| Tangible fixed assets | 22/27 | €12,607 | €5,768 | -€6,838 | -54.2% |
| Land and buildings | 22 | €1,650 | - | -€1,650 | |
| Plant, machinery and equipment | 23 | €8,408 | €5,768 | -€2,639 | -31.4% |
| Furniture and vehicles | 24 | €899 | - | -€899 | |
| Leasing and similar rights | 25 | €1,650 | - | -€1,650 | |
| Current assets | 29/58 | €564,942 | €539,702 | -€25,240 | -4.5% |
| Stocks and contracts in progress | 3 | €95,957 | €103,990 | +€8,033 | +8.4% |
| Stocks | 30/36 | €95,957 | €103,990 | +€8,033 | +8.4% |
| Amounts receivable within one year | 40/41 | €383,945 | €347,991 | -€35,953 | -9.4% |
| Trade receivables | 40 | €93,994 | €104,728 | +€10,734 | +11.4% |
| Other amounts receivable | 41 | €289,951 | €243,264 | -€46,687 | -16.1% |
| Cash at bank and in hand | 54/58 | €80,428 | €84,083 | +€3,656 | +4.5% |
| Deferred charges and accrued income | 490/1 | €4,613 | €3,638 | -€975 | -21.1% |
| Total equity and liabilities | 10/49 | €577,549 | €545,471 | -€32,078 | -5.6% |
| Equity | 10/15 | €401,639 | €402,330 | +€691 | +0.2% |
| Contributions | 10/11 | €31,000 | €31,000 | = | 0.0% |
| Reserves | 13 | €368,016 | €368,016 | = | 0.0% |
| Distributable reserves | 133 | €368,016 | €368,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,623 | €3,314 | +€691 | +26.4% |
| Amounts payable | 17/49 | €175,910 | €143,141 | -€32,770 | -18.6% |
| Amounts payable within one year | 42/48 | €175,614 | €142,949 | -€32,666 | -18.6% |
| Trade debts | 44 | €148,722 | €98,749 | -€49,972 | -33.6% |
| Suppliers | 440/4 | €148,722 | €98,749 | -€49,972 | -33.6% |
| Taxes, remuneration and social security | 45 | €10,877 | €14,119 | +€3,242 | +29.8% |
| Taxes | 450/3 | €853 | €887 | +€35 | +4.1% |
| Remuneration and social security | 454/9 | €10,025 | €13,232 | +€3,207 | +32.0% |
| Other amounts payable | 47/48 | €16,015 | €30,080 | +€14,064 | +87.8% |
| Accrued charges and deferred income | 492/3 | €296 | €192 | -€104 | -35.1% |
| Remuneration, social security and pensions | 62 | €75,127 | €77,636 | +€2,509 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,470 | €5,939 | -€10,530 | -63.9% |
| Other operating charges | 640/8 | €1,061 | €1,135 | +€75 | +7.0% |
| Non-recurring operating charges | 66A | - | €899 | +€899 | |
| Gross operating margin | 9900 | €120,329 | €127,073 | +€6,744 | +5.6% |
| Operating profit (loss) | 9901 | €27,672 | €41,463 | +€13,791 | +49.8% |
| Financial income | 75/76B | - | €40 | +€40 | |
| Recurring financial income | 75 | - | €40 | +€40 | |
| Financial charges | 65/66B | €10,249 | €9,926 | -€323 | -3.2% |
| Recurring financial charges | 65 | €10,249 | €9,926 | -€323 | -3.2% |
| Profit (loss) for the period before taxes | 9903 | €17,423 | €31,577 | +€14,154 | +81.2% |
| Income taxes | 67/77 | €853 | €886 | +€33 | +3.9% |
| Profit (loss) for the period | 9904 | €16,571 | €30,691 | +€14,121 | +85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,571 | €30,691 | +€14,121 | +85.2% |
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 17 October 2026 via checked.be.