APOTHEEK MORTELMANS: what changed
APOTHEEK MORTELMANS
Largest movements
- Receivables within one year +€214,616
up €214,616 (+97.3%), from €220,623 to €435,239
of which Other amounts receivable: +€244,235
- Receivables after one year -€209,753
down €209,753 (-67.6%), from €310,489 to €100,736
- Cash -€60,643
down €60,643 (-18.1%), from €335,623 to €274,980
- Stocks and contracts +€30,149
up €30,149 (+13.3%), from €226,688 to €256,837
- Financial fixed assets +€27,304
new in 2024: €27,304
- Debts after one year -€55,988
down €55,988 (-14.5%), from €386,816 to €330,828
- Tax, wage and social debts +€48,780
up €48,780 (+97.0%), from €50,307 to €99,087
of which Remuneration and social security: +€30,538
- Reserves +€31,713
up €31,713 (+5.3%), from €598,110 to €629,823
of which Distributable reserves: +€31,713
- Trade debts -€24,740
down €24,740 (-57.6%), from €42,953 to €18,213
- Turnover +€1.6m
new in 2024: €1.6m
- Purchases and services +€1.2m
new in 2024: €1.2m
- Gross operating margin +€88,751
up €88,751 (+35.3%), from €251,515 to €340,265
- Staff costs +€62,020
up €62,020 (+31.9%), from €194,432 to €256,452
Change in the result, 2022 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
A cash bridge needs two consecutive financial years. One year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,440,533 | €1,436,983 | -€3,550 | -0.2% |
| Fixed assets | 21/28 | €323,327 | €353,877 | +€30,550 | +9.4% |
| Tangible fixed assets | 22/27 | €323,327 | €326,573 | +€3,246 | +1.0% |
| Land and buildings | 22 | €283,836 | €249,029 | -€34,807 | -12.3% |
| Plant, machinery and equipment | 23 | - | €13,957 | +€13,957 | |
| Furniture and vehicles | 24 | €39,491 | €63,587 | +€24,096 | +61.0% |
| Financial fixed assets | 28 | - | €27,304 | +€27,304 | |
| Current assets | 29/58 | €1,117,206 | €1,083,106 | -€34,100 | -3.1% |
| Amounts receivable after more than one year | 29 | €310,489 | €100,736 | -€209,753 | -67.6% |
| Other amounts receivable | 291 | €310,489 | €100,736 | -€209,753 | -67.6% |
| Stocks and contracts in progress | 3 | €226,688 | €256,837 | +€30,149 | +13.3% |
| Stocks | 30/36 | €226,688 | €256,837 | +€30,149 | +13.3% |
| Amounts receivable within one year | 40/41 | €220,623 | €435,239 | +€214,616 | +97.3% |
| Trade receivables | 40 | €88,793 | €59,175 | -€29,618 | -33.4% |
| Other amounts receivable | 41 | €131,829 | €376,064 | +€244,235 | +185% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €335,623 | €274,980 | -€60,643 | -18.1% |
| Deferred charges and accrued income | 490/1 | €23,784 | €10,314 | -€13,470 | -56.6% |
| Total equity and liabilities | 10/49 | €1,440,533 | €1,436,983 | -€3,550 | -0.2% |
| Equity | 10/15 | €931,141 | €962,855 | +€31,714 | +3.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €598,110 | €629,823 | +€31,713 | +5.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €56,250 | €56,250 | = | 0.0% |
| Distributable reserves | 133 | €540,000 | €571,713 | +€31,713 | +5.9% |
| Profit (loss) carried forward | 14 | €320,631 | €320,632 | +€1 | 0.0% |
| Amounts payable | 17/49 | €509,391 | €474,128 | -€35,263 | -6.9% |
| Amounts payable after more than one year | 17 | €386,816 | €330,828 | -€55,988 | -14.5% |
| Financial debts | 170/4 | €386,816 | €330,828 | -€55,988 | -14.5% |
| Amounts payable within one year | 42/48 | €122,575 | €143,300 | +€20,725 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €28,413 | €26,000 | -€2,413 | -8.5% |
| Trade debts | 44 | €42,953 | €18,213 | -€24,740 | -57.6% |
| Suppliers | 440/4 | €42,953 | €18,213 | -€24,740 | -57.6% |
| Taxes, remuneration and social security | 45 | €50,307 | €99,087 | +€48,780 | +97.0% |
| Taxes | 450/3 | €14,077 | €32,319 | +€18,242 | +130% |
| Remuneration and social security | 454/9 | €36,230 | €66,768 | +€30,538 | +84.3% |
| Other amounts payable | 47/48 | €903 | - | -€903 | |
| Turnover | 70 | - | €1,555,561 | +€1.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,215,296 | +€1.2m | |
| Remuneration, social security and pensions | 62 | €194,432 | €256,452 | +€62,020 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,831 | €60,874 | +€15,043 | +32.8% |
| Other operating charges | 640/8 | €4,937 | €6,939 | +€2,002 | +40.6% |
| Gross operating margin | 9900 | €251,515 | €340,265 | +€88,751 | +35.3% |
| Operating profit (loss) | 9901 | €6,315 | €16,000 | +€9,685 | +153% |
| Financial income | 75/76B | €4,308 | - | -€4,308 | |
| Recurring financial income | 75 | €4,308 | - | -€4,308 | |
| Financial charges | 65/66B | €8,875 | €5,201 | -€3,674 | -41.4% |
| Recurring financial charges | 65 | €8,875 | €5,201 | -€3,674 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €1,748 | €10,799 | +€9,051 | +518% |
| Income taxes | 67/77 | €1,557 | €3,254 | +€1,697 | +109% |
| Profit (loss) for the period | 9904 | €191 | €7,545 | +€7,354 | +3,849% |
| Profit (loss) for the period to be appropriated | 9905 | €191 | €7,545 | +€7,354 | +3,849% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.