Apotheek Lox: 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 Lox
Largest movements
- Current investments +€265,553
up €265,553 (+6.7%), from €4.0m to €4.2m
- Cash -€247,230
down €247,230 (-37.2%), from €664,481 to €417,251
mainly Current investments (-€265,553) and Contributions, distributions and other (-€150,000)
- Receivables within one year +€97,492
up €97,492 (+64.6%), from €151,011 to €248,502
of which Trade receivables: +€56,397
- Other debts +€175,226
up €175,226 (+17.1%), from €1.0m to €1.2m
- Trade debts -€76,656
down €76,656 (-16.5%), from €465,581 to €388,925
- Profit (loss) carried forward +€55,355
up €55,355 (+2.6%), from €2.2m to €2.2m
- Gross operating margin +€64,014
up €64,014 (+14.8%), from €432,481 to €496,495
- Staff costs +€47,265
up €47,265 (+19.9%), from €237,823 to €285,088
- Taxes +€10,419
up €10,419 (+138%), from €7,532 to €17,951
- Financial income +€6,376
up €6,376 (+23.6%), from €26,981 to €33,357
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,159,785 | €5,281,738 | +€121,953 | +2.4% |
| Fixed assets | 21/28 | €48,098 | €52,902 | +€4,804 | +10.0% |
| Tangible fixed assets | 22/27 | €43,098 | €47,902 | +€4,804 | +11.1% |
| Plant, machinery and equipment | 23 | €39,331 | €45,213 | +€5,882 | +15.0% |
| Furniture and vehicles | 24 | €3,768 | €2,689 | -€1,078 | -28.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €5,111,687 | €5,228,836 | +€117,149 | +2.3% |
| Stocks and contracts in progress | 3 | €285,692 | €294,796 | +€9,104 | +3.2% |
| Stocks | 30/36 | €285,692 | €294,796 | +€9,104 | +3.2% |
| Amounts receivable within one year | 40/41 | €151,011 | €248,502 | +€97,492 | +64.6% |
| Trade receivables | 40 | €148,848 | €205,244 | +€56,397 | +37.9% |
| Other amounts receivable | 41 | €2,163 | €43,258 | +€41,095 | +1,900% |
| Current investments | 50/53 | €3,978,702 | €4,244,256 | +€265,553 | +6.7% |
| Cash at bank and in hand | 54/58 | €664,481 | €417,251 | -€247,230 | -37.2% |
| Deferred charges and accrued income | 490/1 | €31,801 | €24,031 | -€7,770 | -24.4% |
| Total equity and liabilities | 10/49 | €5,159,785 | €5,281,738 | +€121,953 | +2.4% |
| Equity | 10/15 | €3,617,523 | €3,672,878 | +€55,355 | +1.5% |
| Contributions | 10/11 | €62,067 | €62,067 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Contributions outside capital | 11 | €67 | €67 | = | 0.0% |
| Share premium | 1100/10 | €67 | €67 | = | 0.0% |
| Reserves | 13 | €1,388,667 | €1,388,667 | = | 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 | €1,382,467 | €1,382,467 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,166,789 | €2,222,144 | +€55,355 | +2.6% |
| Amounts payable | 17/49 | €1,542,263 | €1,608,860 | +€66,598 | +4.3% |
| Amounts payable within one year | 42/48 | €1,542,263 | €1,608,860 | +€66,598 | +4.3% |
| Trade debts | 44 | €465,581 | €388,925 | -€76,656 | -16.5% |
| Suppliers | 440/4 | €465,581 | €388,925 | -€76,656 | -16.5% |
| Taxes, remuneration and social security | 45 | €49,996 | €18,024 | -€31,972 | -63.9% |
| Taxes | 450/3 | €20,110 | €31 | -€20,079 | -99.8% |
| Remuneration and social security | 454/9 | €29,886 | €17,993 | -€11,893 | -39.8% |
| Other amounts payable | 47/48 | €1,026,685 | €1,201,912 | +€175,226 | +17.1% |
| Remuneration, social security and pensions | 62 | €237,823 | €285,088 | +€47,265 | +19.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,005 | €5,540 | +€1,535 | +38.3% |
| Other operating charges | 640/8 | €1,568 | €3,024 | +€1,456 | +92.9% |
| Non-recurring operating charges | 66A | €1,900 | - | -€1,900 | |
| Gross operating margin | 9900 | €432,481 | €496,495 | +€64,014 | +14.8% |
| Operating profit (loss) | 9901 | €187,185 | €202,843 | +€15,659 | +8.4% |
| Financial income | 75/76B | €26,981 | €33,357 | +€6,376 | +23.6% |
| Recurring financial income | 75 | €26,981 | €33,357 | +€6,376 | +23.6% |
| Financial charges | 65/66B | €11,154 | €12,894 | +€1,740 | +15.6% |
| Recurring financial charges | 65 | €11,154 | €12,894 | +€1,740 | +15.6% |
| Profit (loss) for the period before taxes | 9903 | €203,012 | €223,306 | +€20,294 | +10.0% |
| Income taxes | 67/77 | €7,532 | €17,951 | +€10,419 | +138% |
| Profit (loss) for the period | 9904 | €195,480 | €205,355 | +€9,875 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €195,480 | €205,355 | +€9,875 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.