Apotheek Luyten: 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 Luyten
Largest movements
- Receivables within one year +€183,844
up €183,844 (+70.8%), from €259,497 to €443,341
of which Trade receivables: +€101,765
- Cash -€31,057
down €31,057 (-30.8%), from €100,999 to €69,942
mainly Receivables within one year (-€183,844) and Debts after one year (-€39,232)
- Profit (loss) carried forward +€86,059
up €86,059 (+20.8%), from €413,066 to €499,125
- Trade debts +€73,381
up €73,381 (+89.8%), from €81,731 to €155,113
- Debts after one year -€39,232
down €39,232 (-4.2%), from €937,102 to €897,870
- Gross operating margin +€73,333
up €73,333 (+34.5%), from €212,369 to €285,702
- Taxes +€38,986
up €38,986, from -€27,589 to €11,398
- Staff costs +€5,637
up €5,637 (+4.5%), from €126,407 to €132,044
- Other operating charges +€4,857
up €4,857 (+804%), from €604 to €5,462
- Depreciation +€2,919
up €2,919 (+8.7%), from €33,674 to €36,593
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 | €1,617,235 | €1,755,865 | +€138,630 | +8.6% |
| Fixed assets | 21/28 | €1,069,483 | €1,054,539 | -€14,944 | -1.4% |
| Tangible fixed assets | 22/27 | €1,069,483 | €1,054,539 | -€14,944 | -1.4% |
| Land and buildings | 22 | €1,045,456 | €1,026,463 | -€18,993 | -1.8% |
| Plant, machinery and equipment | 23 | €10,217 | €16,567 | +€6,350 | +62.2% |
| Other tangible fixed assets | 26 | €13,810 | €11,508 | -€2,302 | -16.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €547,752 | €701,326 | +€153,574 | +28.0% |
| Stocks and contracts in progress | 3 | €182,040 | €183,880 | +€1,840 | +1.0% |
| Stocks | 30/36 | €182,040 | €183,880 | +€1,840 | +1.0% |
| Amounts receivable within one year | 40/41 | €259,497 | €443,341 | +€183,844 | +70.8% |
| Trade receivables | 40 | €3,798 | €105,563 | +€101,765 | +2,680% |
| Other amounts receivable | 41 | €255,700 | €337,778 | +€82,079 | +32.1% |
| Cash at bank and in hand | 54/58 | €100,999 | €69,942 | -€31,057 | -30.8% |
| Deferred charges and accrued income | 490/1 | €5,216 | €4,163 | -€1,053 | -20.2% |
| Total equity and liabilities | 10/49 | €1,617,235 | €1,755,865 | +€138,630 | +8.6% |
| Equity | 10/15 | €528,879 | €614,938 | +€86,059 | +16.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €103,413 | €103,413 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,715 | €17,715 | = | 0.0% |
| Reserves not available under the articles | 1311 | €17,715 | €17,715 | = | 0.0% |
| Distributable reserves | 133 | €85,698 | €85,698 | = | 0.0% |
| Profit (loss) carried forward | 14 | €413,066 | €499,125 | +€86,059 | +20.8% |
| Amounts payable | 17/49 | €1,088,356 | €1,140,927 | +€52,571 | +4.8% |
| Amounts payable after more than one year | 17 | €937,102 | €897,870 | -€39,232 | -4.2% |
| Financial debts | 170/4 | €937,102 | €897,870 | -€39,232 | -4.2% |
| Amounts payable within one year | 42/48 | €151,253 | €242,033 | +€90,779 | +60.0% |
| Current portion of amounts payable after more than one year | 42 | €38,105 | €39,232 | +€1,128 | +3.0% |
| Trade debts | 44 | €81,731 | €155,113 | +€73,381 | +89.8% |
| Suppliers | 440/4 | €81,731 | €155,113 | +€73,381 | +89.8% |
| Taxes, remuneration and social security | 45 | €31,417 | €47,688 | +€16,271 | +51.8% |
| Taxes | 450/3 | €2,142 | €18,178 | +€16,037 | +749% |
| Remuneration and social security | 454/9 | €29,276 | €29,510 | +€234 | +0.8% |
| Accrued charges and deferred income | 492/3 | - | €1,024 | +€1,024 | |
| Remuneration, social security and pensions | 62 | €126,407 | €132,044 | +€5,637 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,674 | €36,593 | +€2,919 | +8.7% |
| Other operating charges | 640/8 | €604 | €5,462 | +€4,857 | +804% |
| Gross operating margin | 9900 | €212,369 | €285,702 | +€73,333 | +34.5% |
| Operating profit (loss) | 9901 | €51,684 | €111,604 | +€59,920 | +116% |
| Financial income | 75/76B | €13,160 | €13,964 | +€803 | +6.1% |
| Recurring financial income | 75 | €13,160 | €13,964 | +€803 | +6.1% |
| Financial charges | 65/66B | €29,979 | €28,111 | -€1,867 | -6.2% |
| Recurring financial charges | 65 | €29,979 | €28,111 | -€1,867 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €34,865 | €97,456 | +€62,591 | +180% |
| Income taxes | 67/77 | -€27,589 | €11,398 | +€38,986 | |
| Profit (loss) for the period | 9904 | €62,454 | €86,059 | +€23,605 | +37.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,454 | €86,059 | +€23,605 | +37.8% |
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 31 October 2026 via checked.be.