APOTHEEK MOPERTINGEN: 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 MOPERTINGEN
Largest movements
- Receivables within one year +€140,326
up €140,326 (+55.6%), from €252,435 to €392,761
of which Trade receivables: +€79,473
- Tangible fixed assets -€17,764
down €17,764 (-5.9%), from €301,625 to €283,860
of which Land and buildings: -€13,343
- Cash +€12,107
up €12,107 (+119%), from €10,213 to €22,320
mainly Net result for the year (+€138,643) and Trade debts (+€123,410)
- Stocks and contracts +€8,718
up €8,718 (+5.9%), from €147,714 to €156,432
- Trade debts +€123,410
up €123,410 (+126%), from €97,619 to €221,029
- Other debts +€42,928
up €42,928 (+23.2%), from €184,858 to €227,786
- Debts after one year -€27,406
down €27,406 (-12.8%), from €213,800 to €186,394
- Gross operating margin +€31,658
up €31,658 (+21.4%), from €148,197 to €179,855
- Taxes +€5,526
up €5,526 (+583%), from €949 to €6,475
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 | €715,959 | €858,407 | +€142,448 | +19.9% |
| Fixed assets | 21/28 | €301,637 | €283,860 | -€17,777 | -5.9% |
| Tangible fixed assets | 22/27 | €301,625 | €283,860 | -€17,764 | -5.9% |
| Land and buildings | 22 | €291,587 | €278,244 | -€13,343 | -4.6% |
| Plant, machinery and equipment | 23 | €8,888 | €5,617 | -€3,271 | -36.8% |
| Furniture and vehicles | 24 | €1,150 | €0 | -€1,150 | -100% |
| Financial fixed assets | 28 | €12 | €0 | -€12 | -100% |
| Current assets | 29/58 | €414,322 | €574,547 | +€160,225 | +38.7% |
| Stocks and contracts in progress | 3 | €147,714 | €156,432 | +€8,718 | +5.9% |
| Stocks | 30/36 | €147,714 | €156,432 | +€8,718 | +5.9% |
| Amounts receivable within one year | 40/41 | €252,435 | €392,761 | +€140,326 | +55.6% |
| Trade receivables | 40 | €74,454 | €153,927 | +€79,473 | +107% |
| Other amounts receivable | 41 | €177,981 | €238,834 | +€60,853 | +34.2% |
| Cash at bank and in hand | 54/58 | €10,213 | €22,320 | +€12,107 | +119% |
| Deferred charges and accrued income | 490/1 | €3,960 | €3,034 | -€927 | -23.4% |
| Total equity and liabilities | 10/49 | €715,959 | €858,407 | +€142,448 | +19.9% |
| Equity | 10/15 | €137,493 | €138,636 | +€1,143 | +0.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €131,295 | €132,438 | +€1,143 | +0.9% |
| Distributable reserves | 133 | €131,295 | €132,438 | +€1,143 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €578,466 | €719,771 | +€141,305 | +24.4% |
| Amounts payable after more than one year | 17 | €213,800 | €186,394 | -€27,406 | -12.8% |
| Financial debts | 170/4 | €213,800 | €186,394 | -€27,406 | -12.8% |
| Amounts payable within one year | 42/48 | €360,143 | €530,372 | +€170,229 | +47.3% |
| Current portion of amounts payable after more than one year | 42 | €26,689 | €27,406 | +€717 | +2.7% |
| Financial debts | 43 | €50,000 | €51,682 | +€1,682 | +3.4% |
| Credit institutions | 430/8 | €50,000 | €51,682 | +€1,682 | +3.4% |
| Trade debts | 44 | €97,619 | €221,029 | +€123,410 | +126% |
| Suppliers | 440/4 | €97,619 | €221,029 | +€123,410 | +126% |
| Taxes, remuneration and social security | 45 | €977 | €2,469 | +€1,492 | +153% |
| Taxes | 450/3 | €977 | €2,469 | +€1,492 | +153% |
| Other amounts payable | 47/48 | €184,858 | €227,786 | +€42,928 | +23.2% |
| Accrued charges and deferred income | 492/3 | €4,523 | €3,005 | -€1,518 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,231 | €17,764 | -€467 | -2.6% |
| Other operating charges | 640/8 | €2,539 | €2,469 | -€70 | -2.8% |
| Gross operating margin | 9900 | €148,197 | €179,855 | +€31,658 | +21.4% |
| Operating profit (loss) | 9901 | €127,427 | €159,622 | +€32,195 | +25.3% |
| Financial income | 75/76B | €298 | €70 | -€228 | -76.5% |
| Recurring financial income | 75 | €298 | €70 | -€228 | -76.5% |
| Financial charges | 65/66B | €13,174 | €14,575 | +€1,401 | +10.6% |
| Recurring financial charges | 65 | €13,174 | €14,575 | +€1,401 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €114,552 | €145,117 | +€30,566 | +26.7% |
| Income taxes | 67/77 | €949 | €6,475 | +€5,526 | +583% |
| Profit (loss) for the period | 9904 | €113,603 | €138,643 | +€25,040 | +22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €113,603 | €138,643 | +€25,040 | +22.0% |
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 30 October 2026 via checked.be.