APOTHEEK MATTHYSSEN: 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 MATTHYSSEN
Largest movements
- Current investments -€250,021
down €250,021 (-99.4%), from €251,514 to €1,493
- Receivables within one year +€24,844
up €24,844 (+25.3%), from €98,104 to €122,948
of which Trade receivables: +€27,315
- Tangible fixed assets -€22,302
down €22,302 (-66.9%), from €33,312 to €11,011
- Stocks and contracts +€10,612
up €10,612 (+7.3%), from €145,094 to €155,706
- Other debts -€251,077
down €251,077 (-86.2%), from €291,393 to €40,316
- Reserves +€11,279
up €11,279 (+3.6%), from €316,003 to €327,281
- Financial income +€123,517
up €123,517 (+6,040%), from €2,045 to €125,562
- Gross operating margin +€37,366
up €37,366 (+15.3%), from €244,905 to €282,271
- Staff costs +€31,834
up €31,834 (+22.1%), from €143,725 to €175,559
- Taxes +€15,122
up €15,122 (+90.3%), from €16,738 to €31,861
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 | €701,242 | €466,800 | -€234,442 | -33.4% |
| Fixed assets | 21/28 | €34,670 | €11,709 | -€22,962 | -66.2% |
| Intangible fixed assets | 21 | €1,358 | €698 | -€660 | -48.6% |
| Tangible fixed assets | 22/27 | €33,312 | €11,011 | -€22,302 | -66.9% |
| Plant, machinery and equipment | 23 | €33,312 | €11,011 | -€22,302 | -66.9% |
| Current assets | 29/58 | €666,571 | €455,091 | -€211,480 | -31.7% |
| Stocks and contracts in progress | 3 | €145,094 | €155,706 | +€10,612 | +7.3% |
| Stocks | 30/36 | €145,094 | €155,706 | +€10,612 | +7.3% |
| Amounts receivable within one year | 40/41 | €98,104 | €122,948 | +€24,844 | +25.3% |
| Trade receivables | 40 | €89,060 | €116,375 | +€27,315 | +30.7% |
| Other amounts receivable | 41 | €9,044 | €6,573 | -€2,471 | -27.3% |
| Current investments | 50/53 | €251,514 | €1,493 | -€250,021 | -99.4% |
| Cash at bank and in hand | 54/58 | €149,350 | €153,756 | +€4,406 | +3.0% |
| Deferred charges and accrued income | 490/1 | €22,509 | €21,188 | -€1,321 | -5.9% |
| Total equity and liabilities | 10/49 | €701,242 | €466,800 | -€234,442 | -33.4% |
| Equity | 10/15 | €334,595 | €345,873 | +€11,279 | +3.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €316,003 | €327,281 | +€11,279 | +3.6% |
| Distributable reserves | 133 | €316,003 | €327,281 | +€11,279 | +3.6% |
| Amounts payable | 17/49 | €366,647 | €120,927 | -€245,720 | -67.0% |
| Amounts payable within one year | 42/48 | €366,647 | €120,927 | -€245,720 | -67.0% |
| Trade debts | 44 | €59,206 | €62,642 | +€3,437 | +5.8% |
| Suppliers | 440/4 | €59,206 | €62,642 | +€3,437 | +5.8% |
| Taxes, remuneration and social security | 45 | €16,048 | €17,969 | +€1,920 | +12.0% |
| Remuneration and social security | 454/9 | €16,048 | €17,969 | +€1,920 | +12.0% |
| Other amounts payable | 47/48 | €291,393 | €40,316 | -€251,077 | -86.2% |
| Remuneration, social security and pensions | 62 | €143,725 | €175,559 | +€31,834 | +22.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,035 | €28,497 | +€461 | +1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €171 | - | -€171 | |
| Other operating charges | 640/8 | €1,086 | €770 | -€316 | -29.1% |
| Gross operating margin | 9900 | €244,905 | €282,271 | +€37,366 | +15.3% |
| Operating profit (loss) | 9901 | €71,889 | €77,446 | +€5,557 | +7.7% |
| Financial income | 75/76B | €2,045 | €125,562 | +€123,517 | +6,040% |
| Recurring financial income | 75 | €2,045 | €125,562 | +€123,517 | +6,040% |
| Financial charges | 65/66B | €10,112 | €9,868 | -€243 | -2.4% |
| Recurring financial charges | 65 | €10,112 | €9,868 | -€243 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €63,822 | €193,139 | +€129,317 | +203% |
| Income taxes | 67/77 | €16,738 | €31,861 | +€15,122 | +90.3% |
| Profit (loss) for the period | 9904 | €47,083 | €161,279 | +€114,195 | +243% |
| Profit (loss) for the period to be appropriated | 9905 | €47,083 | €161,279 | +€114,195 | +243% |
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.