Apotheek Omnia: 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 Omnia
Largest movements
- Financial fixed assets -€181,107
down €181,107 (-30.0%), from €603,274 to €422,167
- Current investments -€80,805
down €80,805 (-80.2%), from €100,805 to €20,000
- Cash +€29,812
up €29,812 (+34.9%), from €85,353 to €115,165
mainly Investment in fixed assets (net) (+€181,107) and Trade debts (+€95,044)
- Receivables within one year +€27,515
up €27,515 (+32.7%), from €84,051 to €111,566
of which Trade receivables: +€52,961
- Tangible fixed assets -€22,774
down €22,774 (-5.8%), from €394,219 to €371,445
- Debts after one year -€308,720
down €308,720 (-68.7%), from €449,200 to €140,480
of which Other amounts payable: -€298,720
- Trade debts +€95,044
up €95,044 (+70.1%), from €135,582 to €230,627
- Reserves +€56,000
up €56,000 (+7.6%), from €741,697 to €797,697
of which Distributable reserves: +€56,000
- Other debts -€36,374
down €36,374 (-99.0%), from €36,742 to €368
- Tax, wage and social debts -€30,737
down €30,737 (-47.9%), from €64,177 to €33,439
of which Taxes: -€35,975
- Gross operating margin -€76,654
down €76,654 (-22.1%), from €346,901 to €270,247
- Taxes -€16,439
down €16,439 (-44.2%), from €37,212 to €20,772
- Staff costs -€13,748
down €13,748 (-7.8%), from €175,923 to €162,175
- Depreciation -€4,374
down €4,374 (-16.1%), from €27,148 to €22,774
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 | €1,500,410 | €1,276,123 | -€224,287 | -14.9% |
| Fixed assets | 21/28 | €997,493 | €793,612 | -€203,881 | -20.4% |
| Tangible fixed assets | 22/27 | €394,219 | €371,445 | -€22,774 | -5.8% |
| Land and buildings | 22 | €394,219 | €371,445 | -€22,774 | -5.8% |
| Financial fixed assets | 28 | €603,274 | €422,167 | -€181,107 | -30.0% |
| Current assets | 29/58 | €502,917 | €482,511 | -€20,406 | -4.1% |
| Stocks and contracts in progress | 3 | €223,251 | €230,692 | +€7,441 | +3.3% |
| Stocks | 30/36 | €223,251 | €230,692 | +€7,441 | +3.3% |
| Amounts receivable within one year | 40/41 | €84,051 | €111,566 | +€27,515 | +32.7% |
| Trade receivables | 40 | €54,260 | €107,221 | +€52,961 | +97.6% |
| Other amounts receivable | 41 | €29,791 | €4,345 | -€25,446 | -85.4% |
| Current investments | 50/53 | €100,805 | €20,000 | -€80,805 | -80.2% |
| Cash at bank and in hand | 54/58 | €85,353 | €115,165 | +€29,812 | +34.9% |
| Deferred charges and accrued income | 490/1 | €9,457 | €5,088 | -€4,369 | -46.2% |
| Total equity and liabilities | 10/49 | €1,500,410 | €1,276,123 | -€224,287 | -14.9% |
| Equity | 10/15 | €803,809 | €859,867 | +€56,058 | +7.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €741,697 | €797,697 | +€56,000 | +7.6% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €735,500 | €791,500 | +€56,000 | +7.6% |
| Profit (loss) carried forward | 14 | €138 | €196 | +€58 | +41.6% |
| Amounts payable | 17/49 | €696,601 | €416,257 | -€280,344 | -40.2% |
| Amounts payable after more than one year | 17 | €449,200 | €140,480 | -€308,720 | -68.7% |
| Financial debts | 170/4 | €24,167 | €14,167 | -€10,000 | -41.4% |
| Other amounts payable | 178/9 | €425,033 | €126,313 | -€298,720 | -70.3% |
| Amounts payable within one year | 42/48 | €246,501 | €274,956 | +€28,455 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €135,582 | €230,627 | +€95,044 | +70.1% |
| Suppliers | 440/4 | €135,582 | €230,627 | +€95,044 | +70.1% |
| Advances received on contracts in progress | 46 | - | €522 | +€522 | |
| Taxes, remuneration and social security | 45 | €64,177 | €33,439 | -€30,737 | -47.9% |
| Taxes | 450/3 | €47,901 | €11,926 | -€35,975 | -75.1% |
| Remuneration and social security | 454/9 | €16,276 | €21,513 | +€5,238 | +32.2% |
| Other amounts payable | 47/48 | €36,742 | €368 | -€36,374 | -99.0% |
| Accrued charges and deferred income | 492/3 | €900 | €821 | -€79 | -8.8% |
| Remuneration, social security and pensions | 62 | €175,923 | €162,175 | -€13,748 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,148 | €22,774 | -€4,374 | -16.1% |
| Other operating charges | 640/8 | €10,103 | €10,141 | +€38 | +0.4% |
| Gross operating margin | 9900 | €346,901 | €270,247 | -€76,654 | -22.1% |
| Operating profit (loss) | 9901 | €133,728 | €75,157 | -€58,571 | -43.8% |
| Financial income | 75/76B | €1,453 | €3,664 | +€2,211 | +152% |
| Recurring financial income | 75 | €1,453 | €3,664 | +€2,211 | +152% |
| Financial charges | 65/66B | €2,133 | €1,991 | -€141 | -6.6% |
| Recurring financial charges | 65 | €2,133 | €1,991 | -€141 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €133,048 | €76,830 | -€56,218 | -42.3% |
| Income taxes | 67/77 | €37,212 | €20,772 | -€16,439 | -44.2% |
| Profit (loss) for the period | 9904 | €95,836 | €56,058 | -€39,779 | -41.5% |
| Profit (loss) for the period to be appropriated | 9905 | €95,836 | €56,058 | -€39,779 | -41.5% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.