APOTHEEK OOSTERVELD: what changed
APOTHEEK OOSTERVELD
Largest movements
- Tangible fixed assets -€62,893
down €62,893 (-17.4%), from €360,505 to €297,612
of which Plant, machinery and equipment: -€42,722
- Cash -€38,313
down €38,313 (-15.3%), from €249,761 to €211,448
mainly Contributions, distributions and other (-€100,000) and Debts after one year (-€47,245)
- Stocks and contracts +€28,433
up €28,433 (+15.2%), from €187,473 to €215,906
- Intangible fixed assets -€11,600
down €11,600 (-33.3%), from €34,800 to €23,200
- Reserves -€65,000
down €65,000 (-21.5%), from €302,859 to €237,859
of which Distributable reserves: -€65,000
- Debts after one year -€47,245
down €47,245 (-13.2%), from €358,566 to €311,321
- Trade debts +€34,688
up €34,688 (+42.8%), from €81,064 to €115,752
- Other debts -€25,165
down €25,165 (-20.1%), from €125,165 to €100,000
- Tax, wage and social debts +€19,444
up €19,444 (+56.9%), from €34,175 to €53,619
of which Remuneration and social security: +€18,422
- Staff costs +€39,630
up €39,630 (+14.9%), from €266,404 to €306,034
- Gross operating margin +€33,446
up €33,446 (+8.2%), from €405,714 to €439,160
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 | €968,708 | €885,357 | -€83,351 | -8.6% |
| Fixed assets | 21/28 | €395,305 | €320,812 | -€74,493 | -18.8% |
| Intangible fixed assets | 21 | €34,800 | €23,200 | -€11,600 | -33.3% |
| Tangible fixed assets | 22/27 | €360,505 | €297,612 | -€62,893 | -17.4% |
| Land and buildings | 22 | €215,560 | €196,359 | -€19,202 | -8.9% |
| Plant, machinery and equipment | 23 | €133,514 | €90,792 | -€42,722 | -32.0% |
| Furniture and vehicles | 24 | €11,431 | €10,462 | -€969 | -8.5% |
| Current assets | 29/58 | €573,403 | €564,545 | -€8,859 | -1.5% |
| Stocks and contracts in progress | 3 | €187,473 | €215,906 | +€28,433 | +15.2% |
| Stocks | 30/36 | €187,473 | €215,906 | +€28,433 | +15.2% |
| Amounts receivable within one year | 40/41 | €121,000 | €122,989 | +€1,989 | +1.6% |
| Trade receivables | 40 | €107,434 | €117,287 | +€9,853 | +9.2% |
| Other amounts receivable | 41 | €13,566 | €5,702 | -€7,864 | -58.0% |
| Cash at bank and in hand | 54/58 | €249,761 | €211,448 | -€38,313 | -15.3% |
| Deferred charges and accrued income | 490/1 | €15,170 | €14,202 | -€968 | -6.4% |
| Total equity and liabilities | 10/49 | €968,708 | €885,357 | -€83,351 | -8.6% |
| Equity | 10/15 | €323,355 | €257,420 | -€65,935 | -20.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €302,859 | €237,859 | -€65,000 | -21.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €19,000 | €19,000 | = | 0.0% |
| Distributable reserves | 133 | €283,859 | €218,859 | -€65,000 | -22.9% |
| Profit (loss) carried forward | 14 | €1,904 | €969 | -€935 | -49.1% |
| Amounts payable | 17/49 | €645,353 | €627,937 | -€17,416 | -2.7% |
| Amounts payable after more than one year | 17 | €358,566 | €311,321 | -€47,245 | -13.2% |
| Financial debts | 170/4 | €358,566 | €311,321 | -€47,245 | -13.2% |
| Amounts payable within one year | 42/48 | €286,787 | €316,616 | +€29,830 | +10.4% |
| Current portion of amounts payable after more than one year | 42 | €46,383 | €47,245 | +€863 | +1.9% |
| Trade debts | 44 | €81,064 | €115,752 | +€34,688 | +42.8% |
| Suppliers | 440/4 | €81,064 | €115,752 | +€34,688 | +42.8% |
| Taxes, remuneration and social security | 45 | €34,175 | €53,619 | +€19,444 | +56.9% |
| Taxes | 450/3 | €2,199 | €3,222 | +€1,022 | +46.5% |
| Remuneration and social security | 454/9 | €31,975 | €50,397 | +€18,422 | +57.6% |
| Other amounts payable | 47/48 | €125,165 | €100,000 | -€25,165 | -20.1% |
| Remuneration, social security and pensions | 62 | €266,404 | €306,034 | +€39,630 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,860 | €76,578 | +€718 | +0.9% |
| Other operating charges | 640/8 | €3,620 | €3,558 | -€62 | -1.7% |
| Gross operating margin | 9900 | €405,714 | €439,160 | +€33,446 | +8.2% |
| Operating profit (loss) | 9901 | €59,830 | €52,991 | -€6,840 | -11.4% |
| Financial income | 75/76B | €2,215 | €2,232 | +€17 | +0.8% |
| Recurring financial income | 75 | €2,215 | €2,232 | +€17 | +0.8% |
| Financial charges | 65/66B | €11,192 | €8,167 | -€3,025 | -27.0% |
| Recurring financial charges | 65 | €11,192 | €8,167 | -€3,025 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €50,854 | €47,056 | -€3,798 | -7.5% |
| Income taxes | 67/77 | €14,747 | €12,991 | -€1,756 | -11.9% |
| Profit (loss) for the period | 9904 | €36,107 | €34,065 | -€2,042 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,107 | €34,065 | -€2,042 | -5.7% |
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 3 November 2026 via checked.be.