Apotheek P. Hostens: 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 P. Hostens
Largest movements
- Current investments +€68,518
up €68,518 (+198%), from €34,686 to €103,203
- Cash +€51,339
up €51,339 (+15.3%), from €335,022 to €386,362
mainly Net result for the year (+€91,185) and Depreciation (+€19,094)
- Receivables within one year +€15,750
up €15,750 (+19.2%), from €81,867 to €97,618
of which Trade receivables: +€22,970
- Tangible fixed assets -€15,312
down €15,312 (-31.9%), from €48,041 to €32,729
of which Furniture and vehicles: -€17,833
- Reserves +€66,185
up €66,185 (+11.9%), from €555,710 to €621,895
of which Distributable reserves: +€66,185
- Other debts +€18,050
up €18,050 (+163%), from €11,078 to €29,128
- Trade debts +€17,572
up €17,572 (+47.5%), from €36,990 to €54,561
- Tax, wage and social debts +€12,501
up €12,501 (+162%), from €7,719 to €20,220
of which Taxes: +€8,479
- Staff costs +€23,532
up €23,532 (+52.5%), from €44,835 to €68,367
- Gross operating margin +€18,803
up €18,803 (+10.1%), from €186,549 to €205,352
- Financial income +€11,737
up €11,737 (+708%), from €1,658 to €13,395
of which Non-recurring financial income: +€11,381
- Taxes +€11,632
up €11,632 (+44.4%), from €26,178 to €37,810
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 | €626,312 | €738,383 | +€112,071 | +17.9% |
| Fixed assets | 21/28 | €48,412 | €33,100 | -€15,312 | -31.6% |
| Tangible fixed assets | 22/27 | €48,041 | €32,729 | -€15,312 | -31.9% |
| Plant, machinery and equipment | 23 | €2,245 | €5,328 | +€3,084 | +137% |
| Furniture and vehicles | 24 | €44,670 | €26,837 | -€17,833 | -39.9% |
| Other tangible fixed assets | 26 | €1,126 | €563 | -€563 | -50.0% |
| Financial fixed assets | 28 | €372 | €372 | = | 0.0% |
| Current assets | 29/58 | €577,899 | €705,283 | +€127,383 | +22.0% |
| Stocks and contracts in progress | 3 | €110,559 | €105,485 | -€5,074 | -4.6% |
| Stocks | 30/36 | €110,559 | €105,485 | -€5,074 | -4.6% |
| Amounts receivable within one year | 40/41 | €81,867 | €97,618 | +€15,750 | +19.2% |
| Trade receivables | 40 | €74,013 | €96,984 | +€22,970 | +31.0% |
| Other amounts receivable | 41 | €7,854 | €634 | -€7,220 | -91.9% |
| Current investments | 50/53 | €34,686 | €103,203 | +€68,518 | +198% |
| Cash at bank and in hand | 54/58 | €335,022 | €386,362 | +€51,339 | +15.3% |
| Deferred charges and accrued income | 490/1 | €15,766 | €12,615 | -€3,151 | -20.0% |
| Total equity and liabilities | 10/49 | €626,312 | €738,383 | +€112,071 | +17.9% |
| Equity | 10/15 | €568,068 | €634,253 | +€66,185 | +11.7% |
| Contributions | 10/11 | €12,358 | €12,358 | = | 0.0% |
| Reserves | 13 | €555,710 | €621,895 | +€66,185 | +11.9% |
| Tax-exempt reserves | 132 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €553,210 | €619,395 | +€66,185 | +12.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,243 | €104,130 | +€45,886 | +78.8% |
| Amounts payable within one year | 42/48 | €55,787 | €103,909 | +€48,122 | +86.3% |
| Trade debts | 44 | €36,990 | €54,561 | +€17,572 | +47.5% |
| Suppliers | 440/4 | €36,990 | €54,561 | +€17,572 | +47.5% |
| Taxes, remuneration and social security | 45 | €7,719 | €20,220 | +€12,501 | +162% |
| Taxes | 450/3 | €4,585 | €13,065 | +€8,479 | +185% |
| Remuneration and social security | 454/9 | €3,133 | €7,155 | +€4,021 | +128% |
| Other amounts payable | 47/48 | €11,078 | €29,128 | +€18,050 | +163% |
| Accrued charges and deferred income | 492/3 | €2,457 | €221 | -€2,236 | -91.0% |
| Remuneration, social security and pensions | 62 | €44,835 | €68,367 | +€23,532 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,484 | €19,094 | +€610 | +3.3% |
| Other operating charges | 640/8 | €1,510 | €1,388 | -€123 | -8.1% |
| Gross operating margin | 9900 | €186,549 | €205,352 | +€18,803 | +10.1% |
| Operating profit (loss) | 9901 | €121,719 | €116,503 | -€5,216 | -4.3% |
| Financial income | 75/76B | €1,658 | €13,395 | +€11,737 | +708% |
| Recurring financial income | 75 | €1,658 | €2,014 | +€355 | +21.4% |
| Non-recurring financial income | 76B | - | €11,381 | +€11,381 | |
| Financial charges | 65/66B | €2,656 | €904 | -€1,752 | -66.0% |
| Recurring financial charges | 65 | €2,656 | €904 | -€1,752 | -66.0% |
| Profit (loss) for the period before taxes | 9903 | €120,721 | €128,994 | +€8,273 | +6.9% |
| Income taxes | 67/77 | €26,178 | €37,810 | +€11,632 | +44.4% |
| Profit (loss) for the period | 9904 | €94,543 | €91,185 | -€3,358 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €94,543 | €91,185 | -€3,358 | -3.6% |
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 26 October 2026 via checked.be.