Apotheek Macharis: 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 Macharis
Largest movements
- Stocks and contracts +€16,879
up €16,879 (+10.4%), from €162,273 to €179,152
- Current investments +€12,781
up €12,781 (+7.7%), from €165,402 to €178,183
- Tangible fixed assets -€12,423
down €12,423 (-26.4%), from €47,034 to €34,611
of which Furniture and vehicles: -€11,360
- Cash +€11,822
up €11,822 (+2.5%), from €463,860 to €475,682
mainly Net result for the year (+€82,060) and Trade debts (+€17,128)
- Reserves +€39,117
up €39,117 (+5.1%), from €759,895 to €799,012
- Trade debts +€17,128
up €17,128 (+37.9%), from €45,178 to €62,305
- Tax, wage and social debts -€14,558
down €14,558 (-37.9%), from €38,425 to €23,867
of which Taxes: -€15,721
- Gross operating margin -€19,813
down €19,813 (-11.2%), from €177,254 to €157,440
- Taxes -€8,126
down €8,126 (-20.3%), from €40,054 to €31,928
- Other operating charges +€7,208
up €7,208 (+1,151%), from €626 to €7,835
- Financial income +€2,963
up €2,963 (+279%), from €1,061 to €4,025
- Staff costs +€1,797
up €1,797 (+8.4%), from €21,470 to €23,267
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 | €929,294 | €965,260 | +€35,965 | +3.9% |
| Fixed assets | 21/28 | €47,034 | €34,611 | -€12,423 | -26.4% |
| Tangible fixed assets | 22/27 | €47,034 | €34,611 | -€12,423 | -26.4% |
| Land and buildings | 22 | €7,635 | €6,766 | -€869 | -11.4% |
| Plant, machinery and equipment | 23 | €194 | - | -€194 | |
| Furniture and vehicles | 24 | €39,205 | €27,845 | -€11,360 | -29.0% |
| Current assets | 29/58 | €882,260 | €930,648 | +€48,388 | +5.5% |
| Stocks and contracts in progress | 3 | €162,273 | €179,152 | +€16,879 | +10.4% |
| Stocks | 30/36 | €162,273 | €179,152 | +€16,879 | +10.4% |
| Amounts receivable within one year | 40/41 | €89,891 | €95,269 | +€5,378 | +6.0% |
| Trade receivables | 40 | €89,633 | €95,269 | +€5,637 | +6.3% |
| Other amounts receivable | 41 | €258 | - | -€258 | |
| Current investments | 50/53 | €165,402 | €178,183 | +€12,781 | +7.7% |
| Cash at bank and in hand | 54/58 | €463,860 | €475,682 | +€11,822 | +2.5% |
| Deferred charges and accrued income | 490/1 | €835 | €2,363 | +€1,528 | +183% |
| Total equity and liabilities | 10/49 | €929,294 | €965,260 | +€35,965 | +3.9% |
| Equity | 10/15 | €778,495 | €817,612 | +€39,117 | +5.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €759,895 | €799,012 | +€39,117 | +5.1% |
| Distributable reserves | 133 | €759,895 | €799,012 | +€39,117 | +5.1% |
| Amounts payable | 17/49 | €150,799 | €147,648 | -€3,151 | -2.1% |
| Amounts payable after more than one year | 17 | €22,852 | €15,750 | -€7,102 | -31.1% |
| Financial debts | 170/4 | €22,852 | €15,750 | -€7,102 | -31.1% |
| Amounts payable within one year | 42/48 | €125,957 | €130,075 | +€4,117 | +3.3% |
| Current portion of amounts payable after more than one year | 42 | €6,820 | €7,102 | +€281 | +4.1% |
| Trade debts | 44 | €45,178 | €62,305 | +€17,128 | +37.9% |
| Suppliers | 440/4 | €45,178 | €62,305 | +€17,128 | +37.9% |
| Taxes, remuneration and social security | 45 | €38,425 | €23,867 | -€14,558 | -37.9% |
| Taxes | 450/3 | €35,538 | €19,817 | -€15,721 | -44.2% |
| Remuneration and social security | 454/9 | €2,887 | €4,050 | +€1,163 | +40.3% |
| Other amounts payable | 47/48 | €35,534 | €36,800 | +€1,266 | +3.6% |
| Accrued charges and deferred income | 492/3 | €1,990 | €1,823 | -€167 | -8.4% |
| Remuneration, social security and pensions | 62 | €21,470 | €23,267 | +€1,797 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,560 | €12,423 | -€137 | -1.1% |
| Other operating charges | 640/8 | €626 | €7,835 | +€7,208 | +1,151% |
| Gross operating margin | 9900 | €177,254 | €157,440 | -€19,813 | -11.2% |
| Operating profit (loss) | 9901 | €142,598 | €113,916 | -€28,682 | -20.1% |
| Financial income | 75/76B | €1,061 | €4,025 | +€2,963 | +279% |
| Recurring financial income | 75 | €1,061 | €4,025 | +€2,963 | +279% |
| Financial charges | 65/66B | €4,264 | €3,953 | -€311 | -7.3% |
| Recurring financial charges | 65 | €4,264 | €3,953 | -€311 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €139,395 | €113,988 | -€25,407 | -18.2% |
| Income taxes | 67/77 | €40,054 | €31,928 | -€8,126 | -20.3% |
| Profit (loss) for the period | 9904 | €99,341 | €82,060 | -€17,281 | -17.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,341 | €82,060 | -€17,281 | -17.4% |
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 29 October 2026 via checked.be.