APOTHEEK OPSOMER: 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 OPSOMER
Largest movements
- Cash -€74,155
down €74,155 (-27.4%), from €270,234 to €196,079
mainly Debts after one year (-€48,294) and Receivables within one year (-€36,524)
- Tangible fixed assets -€42,773
down €42,773 (-7.5%), from €569,368 to €526,595
of which Land and buildings: -€37,838
- Receivables within one year +€36,524
up €36,524 (+15.6%), from €233,576 to €270,099
of which Other amounts receivable: +€54,084
- Debts after one year -€48,294
down €48,294 (-58.4%), from €82,669 to €34,375
- Trade debts -€34,037
down €34,037 (-34.8%), from €97,837 to €63,800
- Reserves +€27,726
up €27,726 (+2.8%), from €981,939 to €1.0m
of which Distributable reserves: +€27,726
- Gross operating margin -€109,033
down €109,033 (-33.6%), from €324,757 to €215,724
- Staff costs -€46,161
down €46,161 (-25.2%), from €182,851 to €136,690
- Taxes -€12,902
down €12,902 (-57.6%), from €22,416 to €9,514
- Financial income +€3,743
up €3,743 (+39.7%), from €9,421 to €13,164
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 | €1,283,702 | €1,215,008 | -€68,694 | -5.4% |
| Fixed assets | 21/28 | €569,368 | €526,595 | -€42,773 | -7.5% |
| Tangible fixed assets | 22/27 | €569,368 | €526,595 | -€42,773 | -7.5% |
| Land and buildings | 22 | €544,521 | €506,682 | -€37,838 | -6.9% |
| Plant, machinery and equipment | 23 | €24,847 | €15,391 | -€9,456 | -38.1% |
| Furniture and vehicles | 24 | - | €4,521 | +€4,521 | |
| Current assets | 29/58 | €714,335 | €688,413 | -€25,922 | -3.6% |
| Stocks and contracts in progress | 3 | €199,049 | €202,560 | +€3,511 | +1.8% |
| Stocks | 30/36 | €199,049 | €202,560 | +€3,511 | +1.8% |
| Amounts receivable within one year | 40/41 | €233,576 | €270,099 | +€36,524 | +15.6% |
| Trade receivables | 40 | €80,714 | €63,153 | -€17,561 | -21.8% |
| Other amounts receivable | 41 | €152,862 | €206,947 | +€54,084 | +35.4% |
| Cash at bank and in hand | 54/58 | €270,234 | €196,079 | -€74,155 | -27.4% |
| Deferred charges and accrued income | 490/1 | €11,476 | €19,675 | +€8,199 | +71.4% |
| Total equity and liabilities | 10/49 | €1,283,702 | €1,215,008 | -€68,694 | -5.4% |
| Equity | 10/15 | €1,011,939 | €1,039,665 | +€27,726 | +2.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €981,939 | €1,009,665 | +€27,726 | +2.8% |
| Tax-exempt reserves | 132 | €182,104 | €182,104 | = | 0.0% |
| Distributable reserves | 133 | €799,835 | €827,561 | +€27,726 | +3.5% |
| Amounts payable | 17/49 | €271,763 | €175,343 | -€96,420 | -35.5% |
| Amounts payable after more than one year | 17 | €82,669 | €34,375 | -€48,294 | -58.4% |
| Financial debts | 170/4 | €82,669 | €34,375 | -€48,294 | -58.4% |
| Amounts payable within one year | 42/48 | €187,217 | €140,468 | -€46,748 | -25.0% |
| Current portion of amounts payable after more than one year | 42 | €49,276 | €48,294 | -€981 | -2.0% |
| Trade debts | 44 | €97,837 | €63,800 | -€34,037 | -34.8% |
| Suppliers | 440/4 | €97,837 | €63,800 | -€34,037 | -34.8% |
| Advances received on contracts in progress | 46 | €1,354 | - | -€1,354 | |
| Taxes, remuneration and social security | 45 | €38,750 | €28,374 | -€10,376 | -26.8% |
| Taxes | 450/3 | €9,481 | €2,002 | -€7,479 | -78.9% |
| Remuneration and social security | 454/9 | €29,269 | €26,372 | -€2,897 | -9.9% |
| Accrued charges and deferred income | 492/3 | €1,877 | €499 | -€1,377 | -73.4% |
| Remuneration, social security and pensions | 62 | €182,851 | €136,690 | -€46,161 | -25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,190 | €47,989 | -€1,202 | -2.4% |
| Other operating charges | 640/8 | €2,454 | €2,621 | +€168 | +6.8% |
| Gross operating margin | 9900 | €324,757 | €215,724 | -€109,033 | -33.6% |
| Operating profit (loss) | 9901 | €90,263 | €28,425 | -€61,838 | -68.5% |
| Financial income | 75/76B | €9,421 | €13,164 | +€3,743 | +39.7% |
| Recurring financial income | 75 | €9,421 | €13,164 | +€3,743 | +39.7% |
| Financial charges | 65/66B | €2,523 | €4,349 | +€1,826 | +72.4% |
| Recurring financial charges | 65 | €2,523 | €4,349 | +€1,826 | +72.4% |
| Profit (loss) for the period before taxes | 9903 | €97,161 | €37,240 | -€59,921 | -61.7% |
| Income taxes | 67/77 | €22,416 | €9,514 | -€12,902 | -57.6% |
| Profit (loss) for the period | 9904 | €74,745 | €27,726 | -€47,019 | -62.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,745 | €27,726 | -€47,019 | -62.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.