Apotheek LMS: 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 LMS
Largest movements
- Cash +€50,146
up €50,146 (+17.3%), from €290,234 to €340,379
mainly Depreciation (+€108,201) and Net result for the year (+€11,086)
- Intangible fixed assets -€49,200
down €49,200 (-66.7%), from €73,800 to €24,600
- Tangible fixed assets -€34,917
down €34,917 (-12.8%), from €273,280 to €238,363
of which Furniture and vehicles: -€27,862
- Other debts -€17,812
down €17,812 (-16.3%), from €109,467 to €91,655
- Current portion of long-term debt -€16,202
down €16,202 (-78.7%), from €20,587 to €4,384
- Profit (loss) carried forward +€11,086
up €11,086 (+22.8%), from -€48,539 to -€37,453
- Trade debts -€9,372
down €9,372 (-10.3%), from €90,596 to €81,223
- Gross operating margin +€9,670
up €9,670 (+4.8%), from €203,562 to €213,232
- Financial income +€4,650
up €4,650 (+197%), from €2,362 to €7,012
- Staff costs +€2,774
up €2,774 (+4.4%), from €63,612 to €66,386
- Depreciation +€2,425
up €2,425 (+2.3%), from €105,777 to €108,201
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 | €828,370 | €792,467 | -€35,903 | -4.3% |
| Fixed assets | 21/28 | €347,080 | €262,963 | -€84,117 | -24.2% |
| Intangible fixed assets | 21 | €73,800 | €24,600 | -€49,200 | -66.7% |
| Tangible fixed assets | 22/27 | €273,280 | €238,363 | -€34,917 | -12.8% |
| Land and buildings | 22 | €207,224 | €200,169 | -€7,055 | -3.4% |
| Furniture and vehicles | 24 | €66,056 | €38,194 | -€27,862 | -42.2% |
| Current assets | 29/58 | €481,290 | €529,504 | +€48,213 | +10.0% |
| Stocks and contracts in progress | 3 | €90,428 | €89,564 | -€864 | -1.0% |
| Stocks | 30/36 | €90,428 | €89,564 | -€864 | -1.0% |
| Amounts receivable within one year | 40/41 | €97,320 | €95,897 | -€1,423 | -1.5% |
| Trade receivables | 40 | €94,477 | €91,922 | -€2,555 | -2.7% |
| Other amounts receivable | 41 | €2,842 | €3,975 | +€1,132 | +39.8% |
| Cash at bank and in hand | 54/58 | €290,234 | €340,379 | +€50,146 | +17.3% |
| Deferred charges and accrued income | 490/1 | €3,309 | €3,663 | +€354 | +10.7% |
| Total equity and liabilities | 10/49 | €828,370 | €792,467 | -€35,903 | -4.3% |
| Equity | 10/15 | €261,170 | €272,257 | +€11,086 | +4.2% |
| Contributions | 10/11 | €262,000 | €262,000 | = | 0.0% |
| Reserves | 13 | €47,709 | €47,709 | = | 0.0% |
| Distributable reserves | 133 | €47,709 | €47,709 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,539 | -€37,453 | +€11,086 | +22.8% |
| Amounts payable | 17/49 | €567,199 | €520,210 | -€46,989 | -8.3% |
| Amounts payable after more than one year | 17 | €308,462 | €304,078 | -€4,384 | -1.4% |
| Financial debts | 170/4 | €308,462 | €304,078 | -€4,384 | -1.4% |
| Amounts payable within one year | 42/48 | €237,612 | €194,844 | -€42,768 | -18.0% |
| Current portion of amounts payable after more than one year | 42 | €20,587 | €4,384 | -€16,202 | -78.7% |
| Trade debts | 44 | €90,596 | €81,223 | -€9,372 | -10.3% |
| Suppliers | 440/4 | €90,596 | €81,223 | -€9,372 | -10.3% |
| Taxes, remuneration and social security | 45 | €16,963 | €17,581 | +€618 | +3.6% |
| Taxes | 450/3 | €9,054 | €9,124 | +€70 | +0.8% |
| Remuneration and social security | 454/9 | €7,909 | €8,457 | +€549 | +6.9% |
| Other amounts payable | 47/48 | €109,467 | €91,655 | -€17,812 | -16.3% |
| Accrued charges and deferred income | 492/3 | €21,126 | €21,288 | +€163 | +0.8% |
| Remuneration, social security and pensions | 62 | €63,612 | €66,386 | +€2,774 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,777 | €108,201 | +€2,425 | +2.3% |
| Other operating charges | 640/8 | €2,835 | €2,335 | -€500 | -17.6% |
| Gross operating margin | 9900 | €203,562 | €213,232 | +€9,670 | +4.8% |
| Operating profit (loss) | 9901 | €31,338 | €36,310 | +€4,971 | +15.9% |
| Financial income | 75/76B | €2,362 | €7,012 | +€4,650 | +197% |
| Recurring financial income | 75 | €2,362 | €7,012 | +€4,650 | +197% |
| Financial charges | 65/66B | €33,006 | €31,976 | -€1,030 | -3.1% |
| Recurring financial charges | 65 | €33,006 | €31,976 | -€1,030 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €695 | €11,346 | +€10,651 | +1,533% |
| Income taxes | 67/77 | €126 | €260 | +€134 | +106% |
| Profit (loss) for the period | 9904 | €569 | €11,086 | +€10,517 | +1,849% |
| Profit (loss) for the period to be appropriated | 9905 | €569 | €11,086 | +€10,517 | +1,849% |
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 15 October 2026 via checked.be.