APOTHEEK OOMEN: 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 OOMEN
Largest movements
- Intangible fixed assets -€12,642
down €12,642 (-8.9%), from €142,218 to €129,576
- Tangible fixed assets -€6,769
down €6,769 (-6.4%), from €105,983 to €99,214
of which Plant, machinery and equipment: -€5,057
- Receivables within one year -€5,692
down €5,692 (-5.4%), from €105,587 to €99,895
of which Other amounts receivable: -€7,021
- Debts after one year -€51,847
down €51,847 (-59.5%), from €87,083 to €35,236
- Trade debts +€23,913
up €23,913 (+30.6%), from €78,252 to €102,165
- Tax, wage and social debts +€8,905
up €8,905 (+445%), from €2,003 to €10,908
of which Remuneration and social security: +€8,787
- Other debts -€5,564
down €5,564 (-51.0%), from €10,912 to €5,348
- Gross operating margin -€70,883
down €70,883 (-51.7%), from €137,137 to €66,254
- Financial income +€10,930
up €10,930 (+49.0%), from €22,284 to €33,213
- Staff costs +€1,778
up €1,778 (+2.7%), from €64,942 to €66,720
- Financial charges -€1,669
down €1,669 (-24.2%), from €6,903 to €5,234
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 | €458,527 | €438,421 | -€20,106 | -4.4% |
| Fixed assets | 21/28 | €253,201 | €233,790 | -€19,411 | -7.7% |
| Intangible fixed assets | 21 | €142,218 | €129,576 | -€12,642 | -8.9% |
| Tangible fixed assets | 22/27 | €105,983 | €99,214 | -€6,769 | -6.4% |
| Land and buildings | 22 | €87,280 | €85,569 | -€1,712 | -2.0% |
| Plant, machinery and equipment | 23 | €18,702 | €13,645 | -€5,057 | -27.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €205,326 | €204,631 | -€695 | -0.3% |
| Stocks and contracts in progress | 3 | €87,853 | €84,699 | -€3,154 | -3.6% |
| Stocks | 30/36 | €87,853 | €84,699 | -€3,154 | -3.6% |
| Amounts receivable within one year | 40/41 | €105,587 | €99,895 | -€5,692 | -5.4% |
| Trade receivables | 40 | €67,887 | €69,217 | +€1,329 | +2.0% |
| Other amounts receivable | 41 | €37,700 | €30,679 | -€7,021 | -18.6% |
| Cash at bank and in hand | 54/58 | €9,155 | €12,782 | +€3,627 | +39.6% |
| Deferred charges and accrued income | 490/1 | €2,731 | €7,255 | +€4,523 | +166% |
| Total equity and liabilities | 10/49 | €458,527 | €438,421 | -€20,106 | -4.4% |
| Equity | 10/15 | €227,598 | €229,908 | +€2,310 | +1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €207,598 | €209,908 | +€2,310 | +1.1% |
| 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 | €205,738 | €208,049 | +€2,310 | +1.1% |
| Amounts payable | 17/49 | €230,930 | €208,514 | -€22,416 | -9.7% |
| Amounts payable after more than one year | 17 | €87,083 | €35,236 | -€51,847 | -59.5% |
| Financial debts | 170/4 | €87,083 | €35,236 | -€51,847 | -59.5% |
| Amounts payable within one year | 42/48 | €142,059 | €170,299 | +€28,240 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €50,891 | €51,877 | +€986 | +1.9% |
| Trade debts | 44 | €78,252 | €102,165 | +€23,913 | +30.6% |
| Suppliers | 440/4 | €78,252 | €102,165 | +€23,913 | +30.6% |
| Taxes, remuneration and social security | 45 | €2,003 | €10,908 | +€8,905 | +445% |
| Taxes | 450/3 | - | €118 | +€118 | |
| Remuneration and social security | 454/9 | €2,003 | €10,790 | +€8,787 | +439% |
| Other amounts payable | 47/48 | €10,912 | €5,348 | -€5,564 | -51.0% |
| Accrued charges and deferred income | 492/3 | €1,787 | €2,979 | +€1,191 | +66.7% |
| Remuneration, social security and pensions | 62 | €64,942 | €66,720 | +€1,778 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,701 | €19,411 | -€1,290 | -6.2% |
| Other operating charges | 640/8 | €5,328 | €5,674 | +€346 | +6.5% |
| Gross operating margin | 9900 | €137,137 | €66,254 | -€70,883 | -51.7% |
| Operating profit (loss) | 9901 | €46,166 | -€25,551 | -€71,718 | |
| Financial income | 75/76B | €22,284 | €33,213 | +€10,930 | +49.0% |
| Recurring financial income | 75 | €22,284 | €33,213 | +€10,930 | +49.0% |
| Financial charges | 65/66B | €6,903 | €5,234 | -€1,669 | -24.2% |
| Recurring financial charges | 65 | €6,903 | €5,234 | -€1,669 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €61,547 | €2,428 | -€59,119 | -96.1% |
| Income taxes | 67/77 | - | €118 | +€118 | |
| Profit (loss) for the period | 9904 | €61,547 | €2,310 | -€59,237 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €61,547 | €2,310 | -€59,237 | -96.2% |
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 21 October 2026 via checked.be.