APOTHEEK OOIGEM: 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.
What changed
APOTHEEK OOIGEM
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€105,073
2024 · €117,534-€12,461
Equity
€338,664
2024 · €336,591+€2,073
Cash
€690,925
2024 · €139,631+€551,294
Balance sheet total
€1.4m
2024 · €806,471+€549,586
Largest movements
Assets
- Cash +€551,294
up €551,294 (+395%), from €139,631 to €690,925
mainly Other debts (+€639,139) and Net result for the year (+€105,073)
Equity and liabilities
- Other debts +€639,139
up €639,139 (+282%), from €226,426 to €865,564
- Short-term financial debts -€100,000
down €100,000 (-100%), from €100,000 to €0
Income statement
- Financial charges +€15,030
up €15,030 (+125%), from €12,026 to €27,056
- Gross operating margin +€11,136
up €11,136 (+4.0%), from €280,667 to €291,803
- Staff costs +€7,312
up €7,312 (+5.4%), from €136,221 to €143,533
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.
Result 2024
€117,534
Gross operating margin
+€11,136
Staff costs
-€7,312
Depreciation
-€702
Other operating charges
-€57
Other operating items
-€1,369
Financial income
+€926
Financial charges
-€15,030
Taxes
-€54
Result 2025
€105,073
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€759,814
Investment
-€501
Financing
-€208,019
Cash 2024
€139,631
From operations (derived)
+€759,814
Net result for the year
+€105,073
Depreciation
+€13,806
Smaller working-capital items
-€4,156
Receivables within one year
-€8,659
Trade debts
+€10,407
Tax, wage and social debts
+€4,204
Other debts
+€639,139
Investment (derived)
-€501
Investment in fixed assets (net)
-€501
Financing
-€208,019
Debts after one year
-€426
Current portion of long-term debt
-€4,593
Short-term financial debts
-€100,000
Contributions, distributions and other
-€103,000
Cash 2025
€690,925
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806,471 | €1,356,057 | +€549,586 | +68.1% |
| Fixed assets | 21/28 | €214,020 | €200,715 | -€13,306 | -6.2% |
| Tangible fixed assets | 22/27 | €209,020 | €195,715 | -€13,306 | -6.4% |
| Land and buildings | 22 | €183,900 | €175,299 | -€8,601 | -4.7% |
| Plant, machinery and equipment | 23 | €15,207 | €9,832 | -€5,375 | -35.3% |
| Furniture and vehicles | 24 | €506 | €2,176 | +€1,670 | +330% |
| Other tangible fixed assets | 26 | €9,407 | €8,407 | -€1,000 | -10.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €592,451 | €1,155,343 | +€562,892 | +95.0% |
| Stocks and contracts in progress | 3 | €290,082 | €291,498 | +€1,416 | +0.5% |
| Stocks | 30/36 | €290,082 | €291,498 | +€1,416 | +0.5% |
| Amounts receivable within one year | 40/41 | €161,628 | €170,287 | +€8,659 | +5.4% |
| Trade receivables | 40 | €159,467 | €168,081 | +€8,614 | +5.4% |
| Other amounts receivable | 41 | €2,160 | €2,206 | +€45 | +2.1% |
| Cash at bank and in hand | 54/58 | €139,631 | €690,925 | +€551,294 | +395% |
| Deferred charges and accrued income | 490/1 | €1,110 | €2,632 | +€1,522 | +137% |
| Total equity and liabilities | 10/49 | €806,471 | €1,356,057 | +€549,586 | +68.1% |
| Equity | 10/15 | €336,591 | €338,664 | +€2,073 | +0.6% |
| Contributions | 10/11 | €266,134 | €266,134 | = | 0.0% |
| Capital | 10 | €266,134 | €266,134 | = | 0.0% |
| Issued capital | 100 | €266,134 | €266,134 | = | 0.0% |
| Reserves | 13 | €70,458 | €72,531 | +€2,073 | +2.9% |
| Non-distributable reserves | 130/1 | €26,613 | €26,613 | = | 0.0% |
| Legal reserve | 130 | €26,613 | €26,613 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,797 | €37,797 | = | 0.0% |
| Distributable reserves | 133 | €6,048 | €8,121 | +€2,073 | +34.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €469,880 | €1,017,393 | +€547,513 | +117% |
| Amounts payable after more than one year | 17 | €426 | €0 | -€426 | -100% |
| Financial debts | 170/4 | €426 | €0 | -€426 | -100% |
| Amounts payable within one year | 42/48 | €467,939 | €1,017,096 | +€549,157 | +117% |
| Current portion of amounts payable after more than one year | 42 | €5,019 | €426 | -€4,593 | -91.5% |
| Financial debts | 43 | €100,000 | €0 | -€100,000 | -100% |
| Other loans | 439 | €100,000 | €0 | -€100,000 | -100% |
| Trade debts | 44 | €112,512 | €122,919 | +€10,407 | +9.2% |
| Suppliers | 440/4 | €112,512 | €122,919 | +€10,407 | +9.2% |
| Taxes, remuneration and social security | 45 | €23,983 | €28,187 | +€4,204 | +17.5% |
| Taxes | 450/3 | €774 | €3,632 | +€2,858 | +369% |
| Remuneration and social security | 454/9 | €23,209 | €24,555 | +€1,346 | +5.8% |
| Other amounts payable | 47/48 | €226,426 | €865,564 | +€639,139 | +282% |
| Accrued charges and deferred income | 492/3 | €1,514 | €296 | -€1,218 | -80.4% |
| Remuneration, social security and pensions | 62 | €136,221 | €143,533 | +€7,312 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,104 | €13,806 | +€702 | +5.4% |
| Other operating charges | 640/8 | €1,850 | €1,907 | +€57 | +3.1% |
| Non-recurring operating charges | 66A | - | €1,369 | +€1,369 | |
| Gross operating margin | 9900 | €280,667 | €291,803 | +€11,136 | +4.0% |
| Operating profit (loss) | 9901 | €129,492 | €131,189 | +€1,697 | +1.3% |
| Financial income | 75/76B | €1,776 | €2,702 | +€926 | +52.1% |
| Recurring financial income | 75 | €1,776 | €2,702 | +€926 | +52.1% |
| Financial charges | 65/66B | €12,026 | €27,056 | +€15,030 | +125% |
| Recurring financial charges | 65 | €12,026 | €27,056 | +€15,030 | +125% |
| Profit (loss) for the period before taxes | 9903 | €119,242 | €106,834 | -€12,407 | -10.4% |
| Income taxes | 67/77 | €1,708 | €1,762 | +€54 | +3.2% |
| Profit (loss) for the period | 9904 | €117,534 | €105,073 | -€12,461 | -10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €117,534 | €105,073 | -€12,461 | -10.6% |
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 30 October 2026 via checked.be.