APOTHEEK MOOS HERK: what changed
What changed
APOTHEEK MOOS HERK
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€307,250
2024 · €178,629+€128,621
Equity
€129,749
2024 · €122,500+€7,250
Cash
€122,172
2024 · €149,920-€27,748
Balance sheet total
€1.6m
2024 · €1.7m-€51,137
Largest movements
Assets
- Tangible fixed assets -€64,775
down €64,775 (-5.6%), from €1.2m to €1.1m
of which Land and buildings: -€36,188
- Cash -€27,748
down €27,748 (-18.5%), from €149,920 to €122,172
mainly Contributions, distributions and other (-€300,000) and Debts after one year (-€80,828)
- Stocks and contracts +€25,878
up €25,878 (+14.1%), from €183,009 to €208,887
Equity and liabilities
- Debts after one year -€80,828
down €80,828 (-9.7%), from €830,245 to €749,417
- Accrued charges and deferred income -€75,965
down €75,965 (-93.9%), from €80,937 to €4,972
- Other debts +€75,858
up €75,858 (+23.0%), from €329,282 to €405,140
- Trade debts +€61,622
up €61,622 (+41.8%), from €147,322 to €208,944
- Current portion of long-term debt -€58,890
down €58,890 (-42.1%), from €139,718 to €80,828
Income statement
- Gross operating margin +€153,863
up €153,863 (+39.5%), from €389,335 to €543,198
- Taxes +€13,558
up €13,558 (+5,812%), from €233 to €13,792
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€178,629
Gross operating margin
+€153,863
Staff costs
-€4,110
Depreciation
-€2,297
Other operating charges
-€2,159
Financial income
-€492
Financial charges
-€2,625
Taxes
-€13,558
Result 2025
€307,250
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€406,350
Investment
-€12,506
Financing
-€421,593
Cash 2024
€149,920
From operations (derived)
+€406,350
Net result for the year
+€307,250
Depreciation
+€77,281
Stocks and contracts
-€25,878
Receivables within one year
-€16,503
Deferred charges and accrued income
+€996
Trade debts
+€61,622
Tax, wage and social debts
+€1,690
Other debts
+€75,858
Accrued charges and deferred income
-€75,965
Investment (derived)
-€12,506
Investment in fixed assets (net)
-€12,506
Financing
-€421,593
Debts after one year
-€80,828
Current portion of long-term debt
-€58,890
Short-term financial debts
+€18,125
Contributions, distributions and other
-€300,000
Cash 2025
€122,172
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,667,765 | €1,616,628 | -€51,137 | -3.1% |
| Fixed assets | 21/28 | €1,162,680 | €1,097,905 | -€64,775 | -5.6% |
| Tangible fixed assets | 22/27 | €1,158,344 | €1,093,569 | -€64,775 | -5.6% |
| Land and buildings | 22 | €772,756 | €736,568 | -€36,188 | -4.7% |
| Plant, machinery and equipment | 23 | €303,192 | €285,219 | -€17,973 | -5.9% |
| Furniture and vehicles | 24 | €11,270 | €8,713 | -€2,557 | -22.7% |
| Leasing and similar rights | 25 | €71,127 | €63,069 | -€8,058 | -11.3% |
| Financial fixed assets | 28 | €4,336 | €4,336 | = | 0.0% |
| Current assets | 29/58 | €505,085 | €518,723 | +€13,638 | +2.7% |
| Stocks and contracts in progress | 3 | €183,009 | €208,887 | +€25,878 | +14.1% |
| Stocks | 30/36 | €183,009 | €208,887 | +€25,878 | +14.1% |
| Amounts receivable within one year | 40/41 | €154,334 | €170,838 | +€16,503 | +10.7% |
| Trade receivables | 40 | €154,267 | €168,702 | +€14,436 | +9.4% |
| Other amounts receivable | 41 | €68 | €2,135 | +€2,068 | +3,061% |
| Cash at bank and in hand | 54/58 | €149,920 | €122,172 | -€27,748 | -18.5% |
| Deferred charges and accrued income | 490/1 | €17,822 | €16,826 | -€996 | -5.6% |
| Total equity and liabilities | 10/49 | €1,667,765 | €1,616,628 | -€51,137 | -3.1% |
| Equity | 10/15 | €122,500 | €129,749 | +€7,250 | +5.9% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €103,500 | €110,749 | +€7,250 | +7.0% |
| Distributable reserves | 133 | €103,500 | €110,749 | +€7,250 | +7.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,545,266 | €1,486,878 | -€58,387 | -3.8% |
| Amounts payable after more than one year | 17 | €830,245 | €749,417 | -€80,828 | -9.7% |
| Financial debts | 170/4 | €830,245 | €749,417 | -€80,828 | -9.7% |
| Amounts payable within one year | 42/48 | €634,084 | €732,489 | +€98,405 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €139,718 | €80,828 | -€58,890 | -42.1% |
| Financial debts | 43 | - | €18,125 | +€18,125 | |
| Credit institutions | 430/8 | - | €18,125 | +€18,125 | |
| Trade debts | 44 | €147,322 | €208,944 | +€61,622 | +41.8% |
| Suppliers | 440/4 | €147,322 | €208,944 | +€61,622 | +41.8% |
| Taxes, remuneration and social security | 45 | €17,763 | €19,453 | +€1,690 | +9.5% |
| Taxes | 450/3 | €418 | €248 | -€170 | -40.7% |
| Remuneration and social security | 454/9 | €17,346 | €19,205 | +€1,860 | +10.7% |
| Other amounts payable | 47/48 | €329,282 | €405,140 | +€75,858 | +23.0% |
| Accrued charges and deferred income | 492/3 | €80,937 | €4,972 | -€75,965 | -93.9% |
| Remuneration, social security and pensions | 62 | €104,107 | €108,217 | +€4,110 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,984 | €77,281 | +€2,297 | +3.1% |
| Other operating charges | 640/8 | €3,004 | €5,163 | +€2,159 | +71.9% |
| Gross operating margin | 9900 | €389,335 | €543,198 | +€153,863 | +39.5% |
| Operating profit (loss) | 9901 | €207,240 | €352,537 | +€145,297 | +70.1% |
| Financial income | 75/76B | €1,076 | €584 | -€492 | -45.7% |
| Recurring financial income | 75 | €1,076 | €584 | -€492 | -45.7% |
| Financial charges | 65/66B | €29,455 | €32,080 | +€2,625 | +8.9% |
| Recurring financial charges | 65 | €29,455 | €32,080 | +€2,625 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €178,862 | €321,042 | +€142,179 | +79.5% |
| Income taxes | 67/77 | €233 | €13,792 | +€13,558 | +5,812% |
| Profit (loss) for the period | 9904 | €178,629 | €307,250 | +€128,621 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | €178,629 | €307,250 | +€128,621 | +72.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.