APOTHEEK OOSTERLYNCK: what changed
APOTHEEK OOSTERLYNCK
Largest movements
- Cash +€148,751
up €148,751 (+18.9%), from €789,070 to €937,821
mainly Net result for the year (+€84,104) and Receivables within one year (+€79,640)
- Receivables within one year -€79,640
down €79,640 (-11.4%), from €696,964 to €617,324
of which Other amounts receivable: -€165,655
- Tangible fixed assets -€23,503
down €23,503 (-16.2%), from €144,769 to €121,265
- Stocks and contracts -€23,240
down €23,240 (-6.6%), from €350,313 to €327,073
- Reserves +€84,104
up €84,104 (+9.6%), from €876,438 to €960,542
of which Distributable reserves: +€84,104
- Tax, wage and social debts -€53,050
down €53,050 (-65.8%), from €80,583 to €27,532
of which Remuneration and social security: -€50,314
- Gross operating margin -€44,051
down €44,051 (-14.6%), from €302,026 to €257,975
- Staff costs +€33,733
up €33,733 (+57.7%), from €58,511 to €92,244
- Depreciation -€6,353
down €6,353 (-16.7%), from €38,082 to €31,728
- Taxes -€3,458
down €3,458 (-9.3%), from €37,348 to €33,890
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,984,289 | €2,014,125 | +€29,837 | +1.5% |
| Fixed assets | 21/28 | €144,769 | €121,265 | -€23,503 | -16.2% |
| Tangible fixed assets | 22/27 | €144,769 | €121,265 | -€23,503 | -16.2% |
| Land and buildings | 22 | €24,262 | €24,141 | -€121 | -0.5% |
| Plant, machinery and equipment | 23 | €51,790 | €40,522 | -€11,268 | -21.8% |
| Furniture and vehicles | 24 | €63,095 | €52,024 | -€11,071 | -17.5% |
| Other tangible fixed assets | 26 | €5,621 | €4,578 | -€1,044 | -18.6% |
| Current assets | 29/58 | €1,839,520 | €1,892,860 | +€53,340 | +2.9% |
| Stocks and contracts in progress | 3 | €350,313 | €327,073 | -€23,240 | -6.6% |
| Stocks | 30/36 | €350,313 | €327,073 | -€23,240 | -6.6% |
| Amounts receivable within one year | 40/41 | €696,964 | €617,324 | -€79,640 | -11.4% |
| Trade receivables | 40 | €8,281 | €94,296 | +€86,015 | +1,039% |
| Other amounts receivable | 41 | €688,683 | €523,028 | -€165,655 | -24.1% |
| Cash at bank and in hand | 54/58 | €789,070 | €937,821 | +€148,751 | +18.9% |
| Deferred charges and accrued income | 490/1 | €3,173 | €10,642 | +€7,470 | +235% |
| Total equity and liabilities | 10/49 | €1,984,289 | €2,014,125 | +€29,837 | +1.5% |
| Equity | 10/15 | €940,890 | €1,024,994 | +€84,104 | +8.9% |
| Contributions | 10/11 | €64,452 | €64,452 | = | 0.0% |
| Capital | 10 | €64,452 | €64,452 | = | 0.0% |
| Issued capital | 100 | €64,452 | €64,452 | = | 0.0% |
| Reserves | 13 | €876,438 | €960,542 | +€84,104 | +9.6% |
| Non-distributable reserves | 130/1 | €6,445 | €6,445 | = | 0.0% |
| Legal reserve | 130 | €6,445 | €6,445 | = | 0.0% |
| Distributable reserves | 133 | €869,993 | €954,097 | +€84,104 | +9.7% |
| Amounts payable | 17/49 | €1,043,399 | €989,131 | -€54,268 | -5.2% |
| Amounts payable within one year | 42/48 | €1,043,399 | €989,131 | -€54,268 | -5.2% |
| Trade debts | 44 | €98,810 | €103,903 | +€5,093 | +5.2% |
| Suppliers | 440/4 | €98,810 | €103,903 | +€5,093 | +5.2% |
| Taxes, remuneration and social security | 45 | €80,583 | €27,532 | -€53,050 | -65.8% |
| Taxes | 450/3 | €30,268 | €27,532 | -€2,736 | -9.0% |
| Remuneration and social security | 454/9 | €50,314 | - | -€50,314 | |
| Other amounts payable | 47/48 | €864,006 | €857,696 | -€6,310 | -0.7% |
| Remuneration, social security and pensions | 62 | €58,511 | €92,244 | +€33,733 | +57.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,082 | €31,728 | -€6,353 | -16.7% |
| Other operating charges | 640/8 | €2,582 | €2,847 | +€265 | +10.3% |
| Gross operating margin | 9900 | €302,026 | €257,975 | -€44,051 | -14.6% |
| Operating profit (loss) | 9901 | €202,851 | €131,156 | -€71,695 | -35.3% |
| Financial income | 75/76B | €18,128 | €17,443 | -€685 | -3.8% |
| Recurring financial income | 75 | €18,128 | €17,443 | -€685 | -3.8% |
| Financial charges | 65/66B | €32,979 | €30,605 | -€2,374 | -7.2% |
| Recurring financial charges | 65 | €32,979 | €30,605 | -€2,374 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €188,000 | €117,994 | -€70,006 | -37.2% |
| Income taxes | 67/77 | €37,348 | €33,890 | -€3,458 | -9.3% |
| Profit (loss) for the period | 9904 | €150,653 | €84,104 | -€66,548 | -44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €150,653 | €84,104 | -€66,548 | -44.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.