Apotheek Obus – Oudegem: 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 Obus – Oudegem
Largest movements
- Cash +€53,353
up €53,353 (+102%), from €52,373 to €105,726
mainly Trade debts (+€106,767) and Depreciation (+€42,125)
- Intangible fixed assets -€31,429
down €31,429 (-18.0%), from €174,364 to €142,935
- Stocks and contracts +€23,338
up €23,338 (+6.4%), from €363,470 to €386,809
- Deferred charges and accrued income +€21,675
up €21,675 (+170%), from €12,750 to €34,426
- Receivables within one year -€16,410
down €16,410 (-3.9%), from €422,164 to €405,754
of which Other amounts receivable: -€261,517
- Trade debts +€106,767
up €106,767 (+35.5%), from €300,979 to €407,746
- Debts after one year -€34,706
down €34,706 (-20.2%), from €172,016 to €137,310
- Tax, wage and social debts -€13,495
down €13,495 (-47.6%), from €28,337 to €14,842
of which Taxes: -€7,419
- Gross operating margin -€36,595
down €36,595 (-16.8%), from €217,616 to €181,021
- Staff costs +€20,349
up €20,349 (+22.6%), from €90,011 to €110,360
- Taxes -€17,591
down €17,591 (-92.0%), from €19,112 to €1,521
- Depreciation -€16,705
down €16,705 (-28.4%), from €58,830 to €42,125
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 | €1,078,013 | €1,117,843 | +€39,831 | +3.7% |
| Fixed assets | 21/28 | €227,254 | €185,129 | -€42,125 | -18.5% |
| Intangible fixed assets | 21 | €174,364 | €142,935 | -€31,429 | -18.0% |
| Tangible fixed assets | 22/27 | €52,890 | €42,193 | -€10,697 | -20.2% |
| Land and buildings | 22 | €19,810 | €17,003 | -€2,807 | -14.2% |
| Furniture and vehicles | 24 | €33,080 | €25,191 | -€7,889 | -23.8% |
| Current assets | 29/58 | €850,759 | €932,714 | +€81,956 | +9.6% |
| Stocks and contracts in progress | 3 | €363,470 | €386,809 | +€23,338 | +6.4% |
| Stocks | 30/36 | €363,470 | €386,809 | +€23,338 | +6.4% |
| Amounts receivable within one year | 40/41 | €422,164 | €405,754 | -€16,410 | -3.9% |
| Trade receivables | 40 | €144,657 | €389,763 | +€245,107 | +169% |
| Other amounts receivable | 41 | €277,508 | €15,991 | -€261,517 | -94.2% |
| Cash at bank and in hand | 54/58 | €52,373 | €105,726 | +€53,353 | +102% |
| Deferred charges and accrued income | 490/1 | €12,750 | €34,426 | +€21,675 | +170% |
| Total equity and liabilities | 10/49 | €1,078,013 | €1,117,843 | +€39,831 | +3.7% |
| Equity | 10/15 | €230,528 | €230,923 | +€396 | +0.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €211,936 | €212,331 | +€396 | +0.2% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €203,936 | €204,331 | +€396 | +0.2% |
| Amounts payable | 17/49 | €847,485 | €886,920 | +€39,435 | +4.7% |
| Amounts payable after more than one year | 17 | €172,016 | €137,310 | -€34,706 | -20.2% |
| Financial debts | 170/4 | €172,016 | €137,310 | -€34,706 | -20.2% |
| Amounts payable within one year | 42/48 | €655,237 | €739,328 | +€84,091 | +12.8% |
| Current portion of amounts payable after more than one year | 42 | €35,958 | €37,531 | +€1,573 | +4.4% |
| Financial debts | 43 | €5,884 | - | -€5,884 | |
| Credit institutions | 430/8 | €5,884 | - | -€5,884 | |
| Trade debts | 44 | €300,979 | €407,746 | +€106,767 | +35.5% |
| Suppliers | 440/4 | €300,979 | €407,746 | +€106,767 | +35.5% |
| Taxes, remuneration and social security | 45 | €28,337 | €14,842 | -€13,495 | -47.6% |
| Taxes | 450/3 | €12,734 | €5,316 | -€7,419 | -58.3% |
| Remuneration and social security | 454/9 | €15,602 | €9,526 | -€6,076 | -38.9% |
| Other amounts payable | 47/48 | €284,079 | €279,208 | -€4,871 | -1.7% |
| Accrued charges and deferred income | 492/3 | €20,232 | €10,282 | -€9,950 | -49.2% |
| Remuneration, social security and pensions | 62 | €90,011 | €110,360 | +€20,349 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,830 | €42,125 | -€16,705 | -28.4% |
| Other operating charges | 640/8 | €2,427 | €1,481 | -€946 | -39.0% |
| Gross operating margin | 9900 | €217,616 | €181,021 | -€36,595 | -16.8% |
| Operating profit (loss) | 9901 | €66,348 | €27,054 | -€39,294 | -59.2% |
| Financial income | 75/76B | €1,246 | €1,726 | +€480 | +38.6% |
| Recurring financial income | 75 | €1,246 | €1,726 | +€480 | +38.6% |
| Financial charges | 65/66B | €25,500 | €26,863 | +€1,363 | +5.3% |
| Recurring financial charges | 65 | €25,500 | €26,863 | +€1,363 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €42,093 | €1,917 | -€40,176 | -95.4% |
| Transfer from deferred taxes | 780 | €6,875 | - | -€6,875 | |
| Income taxes | 67/77 | €19,112 | €1,521 | -€17,591 | -92.0% |
| Profit (loss) for the period | 9904 | €29,856 | €396 | -€29,460 | -98.7% |
| Transfer from tax-exempt reserves | 789 | €20,625 | - | -€20,625 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,481 | €396 | -€50,085 | -99.2% |
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 24 October 2026 via checked.be.