APOTHEEK OOGHE: 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 OOGHE
Largest movements
- Cash +€222,162
up €222,162 (+64.2%), from €345,822 to €567,985
mainly Net result for the year (+€174,855) and Depreciation (+€38,572)
- Intangible fixed assets -€37,500
down €37,500 (-12.3%), from €304,110 to €266,610
- Profit (loss) carried forward +€174,855
up €174,855 (+80.1%), from €218,409 to €393,264
- Tax, wage and social debts +€27,314
up €27,314 (+891%), from €3,066 to €30,379
of which Taxes: +€26,953
- Gross operating margin +€13,254
up €13,254 (+5.1%), from €258,384 to €271,638
- Taxes +€3,450
up €3,450 (+7.1%), from €48,802 to €52,252
- Financial income +€2,985
up €2,985 (+160%), from €1,865 to €4,849
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 | €790,078 | €987,672 | +€197,594 | +25.0% |
| Fixed assets | 21/28 | €309,191 | €275,518 | -€33,672 | -10.9% |
| Intangible fixed assets | 21 | €304,110 | €266,610 | -€37,500 | -12.3% |
| Tangible fixed assets | 22/27 | €5,081 | €8,909 | +€3,828 | +75.3% |
| Land and buildings | 22 | €4,657 | €8,626 | +€3,969 | +85.2% |
| Plant, machinery and equipment | 23 | €424 | €283 | -€141 | -33.4% |
| Current assets | 29/58 | €480,887 | €712,154 | +€231,266 | +48.1% |
| Stocks and contracts in progress | 3 | €51,206 | €57,495 | +€6,288 | +12.3% |
| Stocks | 30/36 | €51,206 | €57,495 | +€6,288 | +12.3% |
| Amounts receivable within one year | 40/41 | €83,045 | €85,840 | +€2,795 | +3.4% |
| Trade receivables | 40 | €67,684 | €76,985 | +€9,301 | +13.7% |
| Other amounts receivable | 41 | €15,361 | €8,855 | -€6,506 | -42.4% |
| Cash at bank and in hand | 54/58 | €345,822 | €567,985 | +€222,162 | +64.2% |
| Deferred charges and accrued income | 490/1 | €814 | €835 | +€21 | +2.5% |
| Total equity and liabilities | 10/49 | €790,078 | €987,672 | +€197,594 | +25.0% |
| Equity | 10/15 | €224,409 | €399,264 | +€174,855 | +77.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,409 | €393,264 | +€174,855 | +80.1% |
| Amounts payable | 17/49 | €565,669 | €588,408 | +€22,739 | +4.0% |
| Amounts payable within one year | 42/48 | €565,669 | €588,408 | +€22,739 | +4.0% |
| Trade debts | 44 | €41,636 | €31,892 | -€9,745 | -23.4% |
| Suppliers | 440/4 | €41,636 | €31,892 | -€9,745 | -23.4% |
| Taxes, remuneration and social security | 45 | €3,066 | €30,379 | +€27,314 | +891% |
| Taxes | 450/3 | €1,814 | €28,767 | +€26,953 | +1,486% |
| Remuneration and social security | 454/9 | €1,252 | €1,613 | +€361 | +28.8% |
| Other amounts payable | 47/48 | €520,967 | €526,137 | +€5,170 | +1.0% |
| Remuneration, social security and pensions | 62 | €3,622 | €3,607 | -€15 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,843 | €38,572 | +€729 | +1.9% |
| Other operating charges | 640/8 | €698 | €2,034 | +€1,336 | +191% |
| Gross operating margin | 9900 | €258,384 | €271,638 | +€13,254 | +5.1% |
| Operating profit (loss) | 9901 | €216,222 | €227,426 | +€11,204 | +5.2% |
| Financial income | 75/76B | €1,865 | €4,849 | +€2,985 | +160% |
| Recurring financial income | 75 | €1,865 | €4,849 | +€2,985 | +160% |
| Financial charges | 65/66B | €4,862 | €5,168 | +€307 | +6.3% |
| Recurring financial charges | 65 | €4,862 | €5,168 | +€307 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €213,225 | €227,107 | +€13,882 | +6.5% |
| Income taxes | 67/77 | €48,802 | €52,252 | +€3,450 | +7.1% |
| Profit (loss) for the period | 9904 | €164,423 | €174,855 | +€10,433 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €164,423 | €174,855 | +€10,433 | +6.3% |
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 29 October 2026 via checked.be.