APOTHEEK NOSSEGEM: 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 NOSSEGEM
Largest movements
- Current investments -€49,824
down €49,824 (-99.5%), from €50,071 to €247
- Receivables within one year +€22,257
up €22,257 (+30.8%), from €72,225 to €94,482
of which Trade receivables: +€24,592
- Stocks and contracts -€12,221
down €12,221 (-8.1%), from €151,426 to €139,205
- Tangible fixed assets -€9,626
down €9,626 (-7.2%), from €134,393 to €124,767
of which Land and buildings: -€16,533
- Cash +€8,132
up €8,132 (+17.0%), from €47,861 to €55,993
mainly Current investments (+€49,824) and Net result for the year (+€30,002)
- Other debts -€55,970
down €55,970 (-82.7%), from €67,670 to €11,699
- Reserves +€30,002
up €30,002 (+15.8%), from €189,857 to €219,859
of which Distributable reserves: +€30,002
- Debts after one year -€17,054
down €17,054 (-14.4%), from €118,659 to €101,604
- Tax, wage and social debts +€5,936
up €5,936 (+51.1%), from €11,620 to €17,556
of which Taxes: +€5,746
- Financial charges -€4,581
down €4,581 (-21.1%), from €21,663 to €17,082
- Depreciation +€3,974
up €3,974 (+19.1%), from €20,813 to €24,787
- Gross operating margin -€2,227
down €2,227 (-1.4%), from €163,058 to €160,831
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 | €508,899 | €470,305 | -€38,594 | -7.6% |
| Fixed assets | 21/28 | €184,393 | €174,767 | -€9,626 | -5.2% |
| Tangible fixed assets | 22/27 | €134,393 | €124,767 | -€9,626 | -7.2% |
| Land and buildings | 22 | €115,733 | €99,200 | -€16,533 | -14.3% |
| Plant, machinery and equipment | 23 | €16,845 | €12,219 | -€4,626 | -27.5% |
| Furniture and vehicles | 24 | €1,815 | €13,348 | +€11,533 | +635% |
| Financial fixed assets | 28 | €50,000 | €50,000 | = | 0.0% |
| Current assets | 29/58 | €324,506 | €295,538 | -€28,968 | -8.9% |
| Stocks and contracts in progress | 3 | €151,426 | €139,205 | -€12,221 | -8.1% |
| Stocks | 30/36 | €151,426 | €139,205 | -€12,221 | -8.1% |
| Amounts receivable within one year | 40/41 | €72,225 | €94,482 | +€22,257 | +30.8% |
| Trade receivables | 40 | €60,667 | €85,259 | +€24,592 | +40.5% |
| Other amounts receivable | 41 | €11,558 | €9,223 | -€2,335 | -20.2% |
| Current investments | 50/53 | €50,071 | €247 | -€49,824 | -99.5% |
| Cash at bank and in hand | 54/58 | €47,861 | €55,993 | +€8,132 | +17.0% |
| Deferred charges and accrued income | 490/1 | €2,923 | €5,612 | +€2,689 | +92.0% |
| Total equity and liabilities | 10/49 | €508,899 | €470,305 | -€38,594 | -7.6% |
| Equity | 10/15 | €208,449 | €238,451 | +€30,002 | +14.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €189,857 | €219,859 | +€30,002 | +15.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €187,998 | €218,000 | +€30,002 | +16.0% |
| Amounts payable | 17/49 | €300,450 | €231,854 | -€68,596 | -22.8% |
| Amounts payable after more than one year | 17 | €118,659 | €101,604 | -€17,054 | -14.4% |
| Financial debts | 170/4 | €118,659 | €101,604 | -€17,054 | -14.4% |
| Amounts payable within one year | 42/48 | €173,378 | €122,023 | -€51,355 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €16,644 | €17,054 | +€411 | +2.5% |
| Trade debts | 44 | €77,444 | €75,713 | -€1,731 | -2.2% |
| Suppliers | 440/4 | €77,444 | €75,713 | -€1,731 | -2.2% |
| Taxes, remuneration and social security | 45 | €11,620 | €17,556 | +€5,936 | +51.1% |
| Taxes | 450/3 | €1,660 | €7,405 | +€5,746 | +346% |
| Remuneration and social security | 454/9 | €9,960 | €10,151 | +€190 | +1.9% |
| Other amounts payable | 47/48 | €67,670 | €11,699 | -€55,970 | -82.7% |
| Accrued charges and deferred income | 492/3 | €8,413 | €8,226 | -€186 | -2.2% |
| Remuneration, social security and pensions | 62 | €77,601 | €77,761 | +€160 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,813 | €24,787 | +€3,974 | +19.1% |
| Other operating charges | 640/8 | €175 | €173 | -€2 | -1.1% |
| Gross operating margin | 9900 | €163,058 | €160,831 | -€2,227 | -1.4% |
| Operating profit (loss) | 9901 | €64,469 | €58,110 | -€6,359 | -9.9% |
| Financial income | 75/76B | €2,143 | €1,439 | -€705 | -32.9% |
| Recurring financial income | 75 | €2,143 | €1,439 | -€705 | -32.9% |
| Financial charges | 65/66B | €21,663 | €17,082 | -€4,581 | -21.1% |
| Recurring financial charges | 65 | €21,663 | €17,082 | -€4,581 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €44,949 | €42,466 | -€2,483 | -5.5% |
| Income taxes | 67/77 | €13,259 | €12,465 | -€794 | -6.0% |
| Profit (loss) for the period | 9904 | €31,690 | €30,002 | -€1,689 | -5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €31,690 | €30,002 | -€1,689 | -5.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.