APOTHEEK LIBRA: what changed
Two fiscal 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 LIBRA
Largest movements
- Receivables within one year +€36,871
up €36,871 (+6.4%), from €575,316 to €612,188
of which Other amounts receivable: +€21,899
- Tangible fixed assets -€34,452
down €34,452 (-10.6%), from €324,911 to €290,460
of which Land and buildings: -€25,526
- Stocks and contracts -€18,218
down €18,218 (-11.4%), from €159,866 to €141,648
- Trade debts +€51,485
up €51,485 (+47.4%), from €108,577 to €160,062
- Debts after one year -€48,354
down €48,354 (-29.7%), from €163,072 to €114,718
- Other debts -€30,141
down €30,141 (-36.1%), from €83,541 to €53,400
- Current portion of long-term debt +€14,538
up €14,538 (+31.6%), from €46,029 to €60,567
- Gross operating margin -€23,353
down €23,353 (-10.1%), from €230,639 to €207,287
- Staff costs +€9,222
up €9,222 (+13.3%), from €69,531 to €78,752
- Financial charges -€5,504
down €5,504 (-15.2%), from €36,185 to €30,682
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.
Cash bridge derived
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 | €1,076,206 | €1,061,472 | -€14,734 | -1.4% |
| Fixed assets | 21/28 | €324,911 | €290,460 | -€34,452 | -10.6% |
| Tangible fixed assets | 22/27 | €324,911 | €290,460 | -€34,452 | -10.6% |
| Land and buildings | 22 | €288,833 | €263,307 | -€25,526 | -8.8% |
| Plant, machinery and equipment | 23 | €10,090 | €9,224 | -€866 | -8.6% |
| Furniture and vehicles | 24 | €1,747 | €1,497 | -€250 | -14.3% |
| Leasing and similar rights | 25 | €24,243 | €16,433 | -€7,810 | -32.2% |
| Current assets | 29/58 | €751,295 | €771,012 | +€19,717 | +2.6% |
| Stocks and contracts in progress | 3 | €159,866 | €141,648 | -€18,218 | -11.4% |
| Stocks | 30/36 | €159,866 | €141,648 | -€18,218 | -11.4% |
| Amounts receivable within one year | 40/41 | €575,316 | €612,188 | +€36,871 | +6.4% |
| Trade receivables | 40 | €104,899 | €119,871 | +€14,972 | +14.3% |
| Other amounts receivable | 41 | €470,417 | €492,316 | +€21,899 | +4.7% |
| Cash at bank and in hand | 54/58 | €4,732 | €5,007 | +€276 | +5.8% |
| Deferred charges and accrued income | 490/1 | €11,381 | €12,170 | +€789 | +6.9% |
| Total equity and liabilities | 10/49 | €1,076,206 | €1,061,472 | -€14,734 | -1.4% |
| Equity | 10/15 | €277,107 | €277,160 | +€54 | 0.0% |
| 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 | €215,107 | €215,160 | +€54 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €208,907 | €208,960 | +€54 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €799,100 | €784,312 | -€14,788 | -1.9% |
| Amounts payable after more than one year | 17 | €163,072 | €114,718 | -€48,354 | -29.7% |
| Financial debts | 170/4 | €163,072 | €114,718 | -€48,354 | -29.7% |
| Amounts payable within one year | 42/48 | €549,426 | €586,631 | +€37,205 | +6.8% |
| Current portion of amounts payable after more than one year | 42 | €46,029 | €60,567 | +€14,538 | +31.6% |
| Financial debts | 43 | €301,273 | €302,026 | +€753 | +0.2% |
| Credit institutions | 430/8 | €301,273 | €302,026 | +€753 | +0.2% |
| Trade debts | 44 | €108,577 | €160,062 | +€51,485 | +47.4% |
| Suppliers | 440/4 | €108,577 | €160,062 | +€51,485 | +47.4% |
| Taxes, remuneration and social security | 45 | €10,005 | €10,575 | +€570 | +5.7% |
| Taxes | 450/3 | €771 | €773 | +€2 | +0.3% |
| Remuneration and social security | 454/9 | €9,233 | €9,802 | +€568 | +6.2% |
| Other amounts payable | 47/48 | €83,541 | €53,400 | -€30,141 | -36.1% |
| Accrued charges and deferred income | 492/3 | €86,602 | €82,963 | -€3,639 | -4.2% |
| Remuneration, social security and pensions | 62 | €69,531 | €78,752 | +€9,222 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,667 | €34,452 | +€784 | +2.3% |
| Other operating charges | 640/8 | €3,901 | €4,025 | +€124 | +3.2% |
| Gross operating margin | 9900 | €230,639 | €207,287 | -€23,353 | -10.1% |
| Operating profit (loss) | 9901 | €123,540 | €90,058 | -€33,482 | -27.1% |
| Financial income | 75/76B | €1,985 | €1,490 | -€495 | -24.9% |
| Recurring financial income | 75 | €1,985 | €1,490 | -€495 | -24.9% |
| Financial charges | 65/66B | €36,185 | €30,682 | -€5,504 | -15.2% |
| Recurring financial charges | 65 | €36,185 | €30,682 | -€5,504 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €89,340 | €60,866 | -€28,474 | -31.9% |
| Income taxes | 67/77 | €5,774 | €7,412 | +€1,639 | +28.4% |
| Profit (loss) for the period | 9904 | €83,566 | €53,454 | -€30,112 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €83,566 | €53,454 | -€30,112 | -36.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.