APOTHEEK NAUTILUS: 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 NAUTILUS
Largest movements
- Cash +€30,947
up €30,947 (+27.4%), from €112,743 to €143,690
mainly Other debts (+€52,961) and Net result for the year (+€37,791)
- Deferred charges and accrued income +€15,146
up €15,146 (+593%), from €2,552 to €17,698
- Receivables within one year -€7,907
down €7,907 (-13.1%), from €60,143 to €52,236
of which Trade receivables: -€7,947
- Stocks and contracts -€6,782
down €6,782 (-9.9%), from €68,335 to €61,553
- Other debts +€52,961
up €52,961 (+249%), from €21,249 to €74,210
- Reserves -€33,332
down €33,332 (-18.9%), from €176,233 to €142,901
of which Distributable reserves: -€33,332
- Trade debts +€8,973
up €8,973 (+35.3%), from €25,442 to €34,415
- Gross operating margin +€11,017
up €11,017 (+19.4%), from €56,810 to €67,827
- Depreciation +€1,308
up €1,308 (+110%), from €1,192 to €2,501
- Other operating charges +€680
up €680 (+70.0%), from €971 to €1,651
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 | €251,764 | €281,890 | +€30,126 | +12.0% |
| Fixed assets | 21/28 | €7,990 | €6,712 | -€1,278 | -16.0% |
| Tangible fixed assets | 22/27 | €7,990 | €6,712 | -€1,278 | -16.0% |
| Land and buildings | 22 | €1,686 | €1,264 | -€421 | -25.0% |
| Plant, machinery and equipment | 23 | €1,391 | €946 | -€445 | -32.0% |
| Furniture and vehicles | 24 | €4,913 | €4,502 | -€411 | -8.4% |
| Current assets | 29/58 | €243,773 | €275,177 | +€31,404 | +12.9% |
| Stocks and contracts in progress | 3 | €68,335 | €61,553 | -€6,782 | -9.9% |
| Stocks | 30/36 | €68,335 | €61,553 | -€6,782 | -9.9% |
| Amounts receivable within one year | 40/41 | €60,143 | €52,236 | -€7,907 | -13.1% |
| Trade receivables | 40 | €60,143 | €52,196 | -€7,947 | -13.2% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €112,743 | €143,690 | +€30,947 | +27.4% |
| Deferred charges and accrued income | 490/1 | €2,552 | €17,698 | +€15,146 | +593% |
| Total equity and liabilities | 10/49 | €251,764 | €281,890 | +€30,126 | +12.0% |
| Equity | 10/15 | €193,562 | €160,229 | -€33,332 | -17.2% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €176,233 | €142,901 | -€33,332 | -18.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,852 | €2,852 | = | 0.0% |
| Distributable reserves | 133 | €171,381 | €138,049 | -€33,332 | -19.4% |
| Profit (loss) carried forward | 14 | €10,328 | €10,328 | = | 0.0% |
| Amounts payable | 17/49 | €58,202 | €121,660 | +€63,458 | +109% |
| Amounts payable within one year | 42/48 | €58,202 | €121,660 | +€63,458 | +109% |
| Trade debts | 44 | €25,442 | €34,415 | +€8,973 | +35.3% |
| Suppliers | 440/4 | €25,442 | €34,415 | +€8,973 | +35.3% |
| Taxes, remuneration and social security | 45 | €11,512 | €13,035 | +€1,524 | +13.2% |
| Taxes | 450/3 | €11,512 | €13,035 | +€1,524 | +13.2% |
| Other amounts payable | 47/48 | €21,249 | €74,210 | +€52,961 | +249% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,192 | €2,501 | +€1,308 | +110% |
| Other operating charges | 640/8 | €971 | €1,651 | +€680 | +70.0% |
| Non-recurring operating charges | 66A | - | €10,922 | +€10,922 | |
| Gross operating margin | 9900 | €56,810 | €67,827 | +€11,017 | +19.4% |
| Operating profit (loss) | 9901 | €54,647 | €52,753 | -€1,893 | -3.5% |
| Financial income | 75/76B | €1,618 | €951 | -€667 | -41.2% |
| Recurring financial income | 75 | €1,618 | €951 | -€667 | -41.2% |
| Financial charges | 65/66B | €331 | €265 | -€66 | -19.9% |
| Recurring financial charges | 65 | €331 | €265 | -€66 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €55,934 | €53,439 | -€2,494 | -4.5% |
| Income taxes | 67/77 | €16,136 | €15,649 | -€488 | -3.0% |
| Profit (loss) for the period | 9904 | €39,797 | €37,791 | -€2,007 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,797 | €37,791 | -€2,007 | -5.0% |
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 23 October 2026 via checked.be.