APOTHEEK LISMONDE: what changed
What changed
APOTHEEK LISMONDE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€95,918
2023 · €30,033+€65,884
Equity
€529,982
2023 · €434,064+€95,918
Cash
€105,331
2023 · €31,018+€74,313
Balance sheet total
€653,608
2023 · €544,973+€108,635
Largest movements
Assets
- Cash +€74,313
up €74,313 (+240%), from €31,018 to €105,331
mainly Net result for the year (+€95,918) and Tax, wage and social debts (+€22,848)
- Stocks and contracts +€31,458
up €31,458 (+14.1%), from €223,469 to €254,927
- Receivables within one year +€9,189
up €9,189 (+11.4%), from €80,316 to €89,505
of which Trade receivables: +€5,511
Equity and liabilities
- Reserves +€95,918
up €95,918 (+25.8%), from €372,091 to €468,008
of which Distributable reserves: +€95,918
- Tax, wage and social debts +€22,848
up €22,848 (+70.1%), from €32,605 to €55,453
of which Taxes: +€33,460
- Debts after one year -€7,848
down €7,848 (-74.3%), from €10,564 to €2,716
Income statement
- Gross operating margin +€71,931
up €71,931 (+22.5%), from €319,544 to €391,475
- Taxes +€20,938
up €20,938 (+253%), from €8,288 to €29,226
- Staff costs -€13,637
down €13,637 (-7.3%), from €187,302 to €173,664
Change in the result, 2023 to 2024
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 2023
€30,033
Gross operating margin
+€71,931
Staff costs
+€13,637
Depreciation
+€1,347
Other operating charges
-€239
Financial income
+€173
Financial charges
-€28
Taxes
-€20,938
Result 2024
€95,918
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,583
Investment
-€4,853
Financing
-€7,417
Cash 2023
€31,018
From operations (derived)
+€86,583
Net result for the year
+€95,918
Depreciation
+€10,842
Stocks and contracts
-€31,458
Receivables within one year
-€9,189
Deferred charges and accrued income
+€336
Trade debts
-€2,929
Tax, wage and social debts
+€22,848
Accrued charges and deferred income
+€215
Investment (derived)
-€4,853
Investment in fixed assets (net)
-€4,853
Financing
-€7,417
Debts after one year
-€7,848
Current portion of long-term debt
+€431
Cash 2024
€105,331
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €544,973 | €653,608 | +€108,635 | +19.9% |
| Fixed assets | 21/28 | €197,093 | €191,105 | -€5,989 | -3.0% |
| Tangible fixed assets | 22/27 | €195,375 | €189,386 | -€5,989 | -3.1% |
| Land and buildings | 22 | €155,427 | €149,834 | -€5,593 | -3.6% |
| Plant, machinery and equipment | 23 | €39,948 | €34,838 | -€5,110 | -12.8% |
| Furniture and vehicles | 24 | - | €4,714 | +€4,714 | |
| Financial fixed assets | 28 | €1,719 | €1,719 | = | 0.0% |
| Current assets | 29/58 | €347,879 | €462,503 | +€114,624 | +32.9% |
| Stocks and contracts in progress | 3 | €223,469 | €254,927 | +€31,458 | +14.1% |
| Stocks | 30/36 | €223,469 | €254,927 | +€31,458 | +14.1% |
| Amounts receivable within one year | 40/41 | €80,316 | €89,505 | +€9,189 | +11.4% |
| Trade receivables | 40 | €62,062 | €67,573 | +€5,511 | +8.9% |
| Other amounts receivable | 41 | €18,254 | €21,932 | +€3,678 | +20.1% |
| Cash at bank and in hand | 54/58 | €31,018 | €105,331 | +€74,313 | +240% |
| Deferred charges and accrued income | 490/1 | €13,076 | €12,740 | -€336 | -2.6% |
| Total equity and liabilities | 10/49 | €544,973 | €653,608 | +€108,635 | +19.9% |
| Equity | 10/15 | €434,064 | €529,982 | +€95,918 | +22.1% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €372,091 | €468,008 | +€95,918 | +25.8% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €118 | €118 | = | 0.0% |
| Distributable reserves | 133 | €365,776 | €461,693 | +€95,918 | +26.2% |
| Amounts payable | 17/49 | €110,908 | €123,626 | +€12,718 | +11.5% |
| Amounts payable after more than one year | 17 | €10,564 | €2,716 | -€7,848 | -74.3% |
| Financial debts | 170/4 | €10,564 | €2,716 | -€7,848 | -74.3% |
| Amounts payable within one year | 42/48 | €99,391 | €119,742 | +€20,351 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €7,417 | €7,848 | +€431 | +5.8% |
| Trade debts | 44 | €59,369 | €56,440 | -€2,929 | -4.9% |
| Suppliers | 440/4 | €59,369 | €56,440 | -€2,929 | -4.9% |
| Taxes, remuneration and social security | 45 | €32,605 | €55,453 | +€22,848 | +70.1% |
| Taxes | 450/3 | €6,297 | €39,757 | +€33,460 | +531% |
| Remuneration and social security | 454/9 | €26,308 | €15,696 | -€10,612 | -40.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €953 | €1,168 | +€215 | +22.6% |
| Remuneration, social security and pensions | 62 | €187,302 | €173,664 | -€13,637 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,189 | €10,842 | -€1,347 | -11.0% |
| Other operating charges | 640/8 | €3,483 | €3,722 | +€239 | +6.8% |
| Gross operating margin | 9900 | €319,544 | €391,475 | +€71,931 | +22.5% |
| Operating profit (loss) | 9901 | €116,570 | €203,247 | +€86,677 | +74.4% |
| Financial income | 75/76B | €1,215 | €1,389 | +€173 | +14.3% |
| Recurring financial income | 75 | €1,215 | €1,389 | +€173 | +14.3% |
| Financial charges | 65/66B | €79,465 | €79,492 | +€28 | 0.0% |
| Recurring financial charges | 65 | €79,465 | €79,492 | +€28 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €38,321 | €125,143 | +€86,822 | +227% |
| Income taxes | 67/77 | €8,288 | €29,226 | +€20,938 | +253% |
| Profit (loss) for the period | 9904 | €30,033 | €95,918 | +€65,884 | +219% |
| Profit (loss) for the period to be appropriated | 9905 | €30,033 | €95,918 | +€65,884 | +219% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.