Apotheek Mannenberg: what changed
Two fiscal 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 Mannenberg
Largest movements
- Cash -€318,536
down €318,536 (-47.1%), from €675,720 to €357,183
mainly Contributions, distributions and other (-€335,000) and Other debts (-€175,110)
- Receivables within one year +€162,930
up €162,930 (+84.6%), from €192,654 to €355,584
of which Other amounts receivable: +€111,003
- Tangible fixed assets -€53,263
down €53,263 (-3.2%), from €1.6m to €1.6m
of which Land and buildings: -€51,474
- Stocks and contracts -€48,528
down €48,528 (-17.8%), from €272,939 to €224,411
- Other debts -€175,110
down €175,110 (-21.4%), from €816,553 to €641,443
- Debts after one year -€85,376
down €85,376 (-10.0%), from €850,987 to €765,611
- Gross operating margin -€172,868
down €172,868 (-29.6%), from €583,910 to €411,043
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.
Cash bridge derived
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 | €2,802,992 | €2,548,910 | -€254,083 | -9.1% |
| Fixed assets | 21/28 | €1,650,080 | €1,596,817 | -€53,263 | -3.2% |
| Tangible fixed assets | 22/27 | €1,649,129 | €1,595,866 | -€53,263 | -3.2% |
| Land and buildings | 22 | €1,641,872 | €1,590,398 | -€51,474 | -3.1% |
| Plant, machinery and equipment | 23 | €4,682 | €3,240 | -€1,442 | -30.8% |
| Furniture and vehicles | 24 | €2,575 | €2,228 | -€347 | -13.5% |
| Financial fixed assets | 28 | €951 | €951 | = | 0.0% |
| Current assets | 29/58 | €1,152,912 | €952,092 | -€200,820 | -17.4% |
| Stocks and contracts in progress | 3 | €272,939 | €224,411 | -€48,528 | -17.8% |
| Stocks | 30/36 | €272,939 | €224,411 | -€48,528 | -17.8% |
| Amounts receivable within one year | 40/41 | €192,654 | €355,584 | +€162,930 | +84.6% |
| Trade receivables | 40 | €192,009 | €243,936 | +€51,927 | +27.0% |
| Other amounts receivable | 41 | €645 | €111,648 | +€111,003 | +17222.4% |
| Cash at bank and in hand | 54/58 | €675,720 | €357,183 | -€318,536 | -47.1% |
| Deferred charges and accrued income | 490/1 | €11,599 | €14,914 | +€3,315 | +28.6% |
| Total equity and liabilities | 10/49 | €2,802,992 | €2,548,910 | -€254,083 | -9.1% |
| Equity | 10/15 | €450,650 | €454,550 | +€3,900 | +0.9% |
| Contributions | 10/11 | €62,469 | €62,469 | = | 0.0% |
| Capital | 10 | €62,469 | €62,469 | = | 0.0% |
| Issued capital | 100 | €62,469 | €62,469 | = | 0.0% |
| Reserves | 13 | €96,261 | €96,261 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,247 | €6,247 | = | 0.0% |
| Legal reserve | 130 | €6,247 | €6,247 | = | 0.0% |
| Distributable reserves | 133 | €90,014 | €90,014 | = | 0.0% |
| Profit (loss) carried forward | 14 | €291,920 | €295,819 | +€3,900 | +1.3% |
| Amounts payable | 17/49 | €2,352,342 | €2,094,360 | -€257,983 | -11.0% |
| Amounts payable after more than one year | 17 | €850,987 | €765,611 | -€85,376 | -10.0% |
| Financial debts | 170/4 | €850,987 | €765,611 | -€85,376 | -10.0% |
| Amounts payable within one year | 42/48 | €1,497,696 | €1,327,048 | -€170,648 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €84,587 | €85,376 | +€789 | +0.9% |
| Trade debts | 44 | €590,397 | €598,385 | +€7,989 | +1.4% |
| Suppliers | 440/4 | €590,397 | €598,385 | +€7,989 | +1.4% |
| Taxes, remuneration and social security | 45 | €6,159 | €1,844 | -€4,316 | -70.1% |
| Taxes | 450/3 | €6,159 | €1,844 | -€4,316 | -70.1% |
| Other amounts payable | 47/48 | €816,553 | €641,443 | -€175,110 | -21.4% |
| Accrued charges and deferred income | 492/3 | €3,660 | €1,701 | -€1,959 | -53.5% |
| Remuneration, social security and pensions | 62 | €11 | - | -€11 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,470 | €54,883 | -€1,587 | -2.8% |
| Other operating charges | 640/8 | €5,836 | €5,724 | -€112 | -1.9% |
| Gross operating margin | 9900 | €583,910 | €411,043 | -€172,868 | -29.6% |
| Operating profit (loss) | 9901 | €521,593 | €350,436 | -€171,158 | -32.8% |
| Financial income | 75/76B | €2,278 | €2,063 | -€215 | -9.5% |
| Recurring financial income | 75 | €2,278 | €2,063 | -€215 | -9.5% |
| Financial charges | 65/66B | €12,704 | €11,831 | -€873 | -6.9% |
| Recurring financial charges | 65 | €12,704 | €11,831 | -€873 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | €511,168 | €340,667 | -€170,500 | -33.4% |
| Income taxes | 67/77 | €1,581 | €1,768 | +€187 | +11.8% |
| Profit (loss) for the period | 9904 | €509,587 | €338,900 | -€170,687 | -33.5% |
| Profit (loss) for the period to be appropriated | 9905 | €509,587 | €338,900 | -€170,687 | -33.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.