APOTHEEK MARROYEN: 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.
What changed
APOTHEEK MARROYEN
NACE 47.730, Retail sale of pharmaceutical products
financial year 2024 compared with 2023filed annual accounts (NBB)
Net result for the year
€3,417
2023 · -€39,913+€43,330
Equity
-€28,755
2023 · -€32,172+€3,417
Cash
€8,360
2023 · €3,254+€5,105
Balance sheet total
€701,375
2023 · €760,789-€59,415
Largest movements
Assets
- Tangible fixed assets -€54,391
down €54,391 (-13.9%), from €390,956 to €336,565
of which Plant, machinery and equipment: -€32,254
Equity and liabilities
- Debts after one year -€48,889
down €48,889 (-10.3%), from €473,307 to €424,418
- Trade debts -€14,715
down €14,715 (-14.5%), from €101,485 to €86,770
Income statement
- Staff costs -€31,282
down €31,282, from €30,955 to -€327
- Gross operating margin +€9,389
up €9,389 (+11.7%), from €80,036 to €89,426
- Write-downs +€4,160
no longer reported in 2024 (was -€4,160)
- Other operating charges -€3,955
down €3,955 (-49.3%), from €8,025 to €4,071
- Financial charges -€1,754
down €1,754 (-5.8%), from €30,341 to €28,587
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.
Result 2023
-€39,913
Gross operating margin
+€9,389
Staff costs
+€31,282
Depreciation
+€982
Write-downs
-€4,160
Other operating charges
+€3,955
Financial income
+€128
Financial charges
+€1,754
Result 2024
€3,417
raises the resultlowers the result
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.
From operations
+€52,483
Investment
-€286
Financing
-€47,092
Cash 2023
€3,254
From operations (derived)
+€52,483
Net result for the year
+€3,417
Depreciation
+€54,391
Stocks and contracts
+€7,604
Receivables within one year
-€721
Deferred charges and accrued income
+€3,532
Trade debts
-€14,715
Tax, wage and social debts
-€944
Other debts
+€2,110
Accrued charges and deferred income
-€2,190
Investment (derived)
-€286
Current investments
-€286
Financing
-€47,092
Debts after one year
-€48,889
Current portion of long-term debt
+€1,840
Short-term financial debts
-€43
Cash 2024
€8,360
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €760,789 | €701,375 | -€59,415 | -7.8% |
| Fixed assets | 21/28 | €395,956 | €341,565 | -€54,391 | -13.7% |
| Tangible fixed assets | 22/27 | €390,956 | €336,565 | -€54,391 | -13.9% |
| Land and buildings | 22 | €326,514 | €304,378 | -€22,137 | -6.8% |
| Plant, machinery and equipment | 23 | €64,441 | €32,187 | -€32,254 | -50.1% |
| Furniture and vehicles | 24 | €0 | - | -€0 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €364,833 | €359,810 | -€5,024 | -1.4% |
| Stocks and contracts in progress | 3 | €264,853 | €257,250 | -€7,604 | -2.9% |
| Stocks | 30/36 | €264,853 | €257,250 | -€7,604 | -2.9% |
| Amounts receivable within one year | 40/41 | €23,934 | €24,655 | +€721 | +3.0% |
| Trade receivables | 40 | €23,180 | €22,713 | -€467 | -2.0% |
| Other amounts receivable | 41 | €754 | €1,942 | +€1,188 | +158% |
| Current investments | 50/53 | €69,245 | €69,531 | +€286 | +0.4% |
| Cash at bank and in hand | 54/58 | €3,254 | €8,360 | +€5,105 | +157% |
| Deferred charges and accrued income | 490/1 | €3,547 | €15 | -€3,532 | -99.6% |
| Total equity and liabilities | 10/49 | €760,789 | €701,375 | -€59,415 | -7.8% |
| Equity | 10/15 | -€32,172 | -€28,755 | +€3,417 | +10.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €90,163 | €90,163 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | €1,900 | - | -€1,900 | |
| Tax-exempt reserves | 132 | €20 | €20 | = | 0.0% |
| Distributable reserves | 133 | €88,243 | €90,143 | +€1,900 | +2.2% |
| Profit (loss) carried forward | 14 | -€128,534 | -€125,118 | +€3,417 | +2.7% |
| Amounts payable | 17/49 | €792,961 | €730,129 | -€62,831 | -7.9% |
| Amounts payable after more than one year | 17 | €473,307 | €424,418 | -€48,889 | -10.3% |
| Financial debts | 170/4 | €473,307 | €424,418 | -€48,889 | -10.3% |
| Amounts payable within one year | 42/48 | €314,988 | €303,235 | -€11,752 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €51,045 | €52,885 | +€1,840 | +3.6% |
| Financial debts | 43 | €84,435 | €84,392 | -€43 | -0.1% |
| Credit institutions | 430/8 | €84,435 | €84,392 | -€43 | -0.1% |
| Trade debts | 44 | €101,485 | €86,770 | -€14,715 | -14.5% |
| Suppliers | 440/4 | €101,485 | €86,770 | -€14,715 | -14.5% |
| Taxes, remuneration and social security | 45 | €1,132 | €189 | -€944 | -83.3% |
| Taxes | 450/3 | €746 | €189 | -€557 | -74.7% |
| Remuneration and social security | 454/9 | €387 | - | -€387 | |
| Other amounts payable | 47/48 | €76,890 | €79,000 | +€2,110 | +2.7% |
| Accrued charges and deferred income | 492/3 | €4,666 | €2,476 | -€2,190 | -46.9% |
| Remuneration, social security and pensions | 62 | €30,955 | -€327 | -€31,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,373 | €54,391 | -€982 | -1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,160 | - | +€4,160 | |
| Other operating charges | 640/8 | €8,025 | €4,071 | -€3,955 | -49.3% |
| Gross operating margin | 9900 | €80,036 | €89,426 | +€9,389 | +11.7% |
| Operating profit (loss) | 9901 | -€10,156 | €31,291 | +€41,448 | |
| Financial income | 75/76B | €584 | €712 | +€128 | +21.9% |
| Recurring financial income | 75 | €584 | €712 | +€128 | +21.9% |
| Financial charges | 65/66B | €30,341 | €28,587 | -€1,754 | -5.8% |
| Recurring financial charges | 65 | €30,341 | €28,587 | -€1,754 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | -€39,913 | €3,417 | +€43,330 | |
| Profit (loss) for the period | 9904 | -€39,913 | €3,417 | +€43,330 | |
| Profit (loss) for the period to be appropriated | 9905 | -€39,913 | €3,417 | +€43,330 |
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 20 October 2026 via checked.be.