Apotheek Matton: 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 Matton
Largest movements
- Cash +€146,087
up €146,087 (+32.9%), from €444,649 to €590,737
mainly Net result for the year (+€231,366) and Other debts (+€127,943)
- Receivables within one year +€116,504
up €116,504 (+42.9%), from €271,703 to €388,207
of which Trade receivables: +€71,451
- Tangible fixed assets -€57,093
down €57,093 (-13.9%), from €411,655 to €354,562
of which Other tangible fixed assets: -€44,426
- Stocks and contracts +€46,796
up €46,796 (+13.0%), from €360,897 to €407,694
- Other debts +€127,943
up €127,943 (+125%), from €102,255 to €230,198
- Trade debts +€114,035
up €114,035 (+94.0%), from €121,320 to €235,356
- Debts after one year -€51,276
down €51,276 (-50.2%), from €102,244 to €50,968
- Tax, wage and social debts +€30,896
up €30,896 (+71.5%), from €43,194 to €74,090
of which Remuneration and social security: +€28,793
- Gross operating margin +€64,892
up €64,892 (+10.0%), from €648,683 to €713,574
- Staff costs -€36,349
down €36,349 (-8.2%), from €444,193 to €407,844
- Financial income +€7,643
up €7,643 (+558%), from €1,369 to €9,013
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 | €1,636,476 | €1,873,069 | +€236,593 | +14.5% |
| Fixed assets | 21/28 | €428,168 | €354,562 | -€73,606 | -17.2% |
| Tangible fixed assets | 22/27 | €411,655 | €354,562 | -€57,093 | -13.9% |
| Land and buildings | 22 | €310,823 | €298,940 | -€11,883 | -3.8% |
| Plant, machinery and equipment | 23 | €4,448 | €3,664 | -€784 | -17.6% |
| Other tangible fixed assets | 26 | €96,384 | €51,957 | -€44,426 | -46.1% |
| Financial fixed assets | 28 | €16,513 | - | -€16,513 | |
| Current assets | 29/58 | €1,208,309 | €1,518,508 | +€310,199 | +25.7% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €360,897 | €407,694 | +€46,796 | +13.0% |
| Stocks | 30/36 | €360,897 | €407,694 | +€46,796 | +13.0% |
| Amounts receivable within one year | 40/41 | €271,703 | €388,207 | +€116,504 | +42.9% |
| Trade receivables | 40 | €261,983 | €333,434 | +€71,451 | +27.3% |
| Other amounts receivable | 41 | €9,720 | €54,773 | +€45,052 | +463% |
| Cash at bank and in hand | 54/58 | €444,649 | €590,737 | +€146,087 | +32.9% |
| Deferred charges and accrued income | 490/1 | €6,059 | €6,870 | +€811 | +13.4% |
| Total equity and liabilities | 10/49 | €1,636,476 | €1,873,069 | +€236,593 | +14.5% |
| Equity | 10/15 | €1,213,750 | €1,225,117 | +€11,366 | +0.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,195,158 | €1,206,525 | +€11,366 | +1.0% |
| Non-distributable reserves | 130/1 | €46,859 | €46,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €46,859 | €46,859 | = | 0.0% |
| Distributable reserves | 133 | €1,148,299 | €1,159,666 | +€11,366 | +1.0% |
| Amounts payable | 17/49 | €422,726 | €647,952 | +€225,227 | +53.3% |
| Amounts payable after more than one year | 17 | €102,244 | €50,968 | -€51,276 | -50.2% |
| Financial debts | 170/4 | €102,244 | €50,968 | -€51,276 | -50.2% |
| Amounts payable within one year | 42/48 | €317,393 | €595,163 | +€277,770 | +87.5% |
| Current portion of amounts payable after more than one year | 42 | €50,624 | €55,520 | +€4,895 | +9.7% |
| Trade debts | 44 | €121,320 | €235,356 | +€114,035 | +94.0% |
| Suppliers | 440/4 | €121,320 | €235,356 | +€114,035 | +94.0% |
| Taxes, remuneration and social security | 45 | €43,194 | €74,090 | +€30,896 | +71.5% |
| Taxes | 450/3 | €1,513 | €3,616 | +€2,103 | +139% |
| Remuneration and social security | 454/9 | €41,681 | €70,474 | +€28,793 | +69.1% |
| Other amounts payable | 47/48 | €102,255 | €230,198 | +€127,943 | +125% |
| Accrued charges and deferred income | 492/3 | €3,088 | €1,821 | -€1,267 | -41.0% |
| Non-recurring operating income | 76A | €13,228 | - | -€13,228 | |
| Remuneration, social security and pensions | 62 | €444,193 | €407,844 | -€36,349 | -8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,053 | €59,558 | -€2,496 | -4.0% |
| Other operating charges | 640/8 | €5,285 | €5,500 | +€215 | +4.1% |
| Non-recurring operating charges | 66A | €1,022 | - | -€1,022 | |
| Gross operating margin | 9900 | €648,683 | €713,574 | +€64,892 | +10.0% |
| Operating profit (loss) | 9901 | €136,129 | €240,672 | +€104,543 | +76.8% |
| Financial income | 75/76B | €1,369 | €9,013 | +€7,643 | +558% |
| Recurring financial income | 75 | €1,369 | €9,013 | +€7,643 | +558% |
| Financial charges | 65/66B | €9,985 | €9,227 | -€759 | -7.6% |
| Recurring financial charges | 65 | €9,985 | €9,227 | -€759 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €127,513 | €240,458 | +€112,945 | +88.6% |
| Income taxes | 67/77 | €10,884 | €9,092 | -€1,792 | -16.5% |
| Profit (loss) for the period | 9904 | €116,629 | €231,366 | +€114,737 | +98.4% |
| Profit (loss) for the period to be appropriated | 9905 | €116,629 | €231,366 | +€114,737 | +98.4% |
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 21 October 2026 via checked.be.