Apotheek Lisp: 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 Lisp
Largest movements
- Cash +€57,430
up €57,430 (+34.8%), from €165,199 to €222,629
mainly Net result for the year (+€170,185) and Depreciation (+€51,739)
- Tangible fixed assets -€25,355
down €25,355 (-8.5%), from €297,149 to €271,794
of which Land and buildings: -€26,343
- Intangible fixed assets -€21,928
down €21,928 (-27.3%), from €80,377 to €58,449
- Stocks and contracts +€16,904
up €16,904 (+11.5%), from €147,026 to €163,929
- Other debts +€43,945
up €43,945 (+25.5%), from €172,616 to €216,561
- Debts after one year -€35,929
down €35,929 (-18.3%), from €196,088 to €160,158
- Reserves +€17,685
up €17,685 (+5.8%), from €304,812 to €322,497
- Gross operating margin +€32,069
up €32,069 (+8.7%), from €369,201 to €401,270
- Depreciation -€13,272
down €13,272 (-20.4%), from €65,011 to €51,739
- Staff costs +€9,918
up €9,918 (+6.5%), from €152,432 to €162,351
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 | €819,444 | €846,887 | +€27,443 | +3.3% |
| Fixed assets | 21/28 | €377,526 | €330,243 | -€47,284 | -12.5% |
| Intangible fixed assets | 21 | €80,377 | €58,449 | -€21,928 | -27.3% |
| Tangible fixed assets | 22/27 | €297,149 | €271,794 | -€25,355 | -8.5% |
| Land and buildings | 22 | €287,252 | €260,909 | -€26,343 | -9.2% |
| Plant, machinery and equipment | 23 | €8,148 | €9,606 | +€1,459 | +17.9% |
| Furniture and vehicles | 24 | €1,749 | €1,279 | -€471 | -26.9% |
| Current assets | 29/58 | €441,918 | €516,644 | +€74,727 | +16.9% |
| Stocks and contracts in progress | 3 | €147,026 | €163,929 | +€16,904 | +11.5% |
| Stocks | 30/36 | €147,026 | €163,929 | +€16,904 | +11.5% |
| Amounts receivable within one year | 40/41 | €107,876 | €108,187 | +€311 | +0.3% |
| Trade receivables | 40 | €106,294 | €106,830 | +€536 | +0.5% |
| Other amounts receivable | 41 | €1,582 | €1,357 | -€225 | -14.2% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €165,199 | €222,629 | +€57,430 | +34.8% |
| Deferred charges and accrued income | 490/1 | €16,817 | €16,899 | +€82 | +0.5% |
| Total equity and liabilities | 10/49 | €819,444 | €846,887 | +€27,443 | +3.3% |
| Equity | 10/15 | €311,012 | €328,697 | +€17,685 | +5.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €304,812 | €322,497 | +€17,685 | +5.8% |
| Distributable reserves | 133 | €304,812 | €322,497 | +€17,685 | +5.8% |
| Amounts payable | 17/49 | €508,432 | €518,190 | +€9,758 | +1.9% |
| Amounts payable after more than one year | 17 | €196,088 | €160,158 | -€35,929 | -18.3% |
| Financial debts | 170/4 | €196,088 | €160,158 | -€35,929 | -18.3% |
| Amounts payable within one year | 42/48 | €304,380 | €351,120 | +€46,740 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €35,423 | €35,929 | +€506 | +1.4% |
| Trade debts | 44 | €71,586 | €73,111 | +€1,525 | +2.1% |
| Suppliers | 440/4 | €71,586 | €73,111 | +€1,525 | +2.1% |
| Taxes, remuneration and social security | 45 | €24,755 | €25,519 | +€764 | +3.1% |
| Taxes | 450/3 | €3,992 | €4,515 | +€523 | +13.1% |
| Remuneration and social security | 454/9 | €20,762 | €21,004 | +€241 | +1.2% |
| Other amounts payable | 47/48 | €172,616 | €216,561 | +€43,945 | +25.5% |
| Accrued charges and deferred income | 492/3 | €7,964 | €6,912 | -€1,052 | -13.2% |
| Non-recurring operating income | 76A | - | €166 | +€166 | |
| Remuneration, social security and pensions | 62 | €152,432 | €162,351 | +€9,918 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,011 | €51,739 | -€13,272 | -20.4% |
| Other operating charges | 640/8 | €2,054 | €2,117 | +€64 | +3.1% |
| Gross operating margin | 9900 | €369,201 | €401,270 | +€32,069 | +8.7% |
| Operating profit (loss) | 9901 | €149,704 | €185,064 | +€35,360 | +23.6% |
| Financial income | 75/76B | €4,086 | €3,348 | -€738 | -18.1% |
| Recurring financial income | 75 | €4,086 | €3,348 | -€738 | -18.1% |
| Financial charges | 65/66B | €12,300 | €11,679 | -€621 | -5.0% |
| Recurring financial charges | 65 | €12,300 | €11,679 | -€621 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €141,490 | €176,732 | +€35,242 | +24.9% |
| Income taxes | 67/77 | €7,968 | €6,547 | -€1,421 | -17.8% |
| Profit (loss) for the period | 9904 | €133,522 | €170,185 | +€36,663 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €133,522 | €170,185 | +€36,663 | +27.5% |
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 19 October 2026 via checked.be.