Apotheek Paricha: what changed
What changed
Apotheek Paricha
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€21,765
2024 · €4,870+€16,895
Equity
€35,691
2024 · €13,926+€21,765
Cash
€78,987
2024 · €46,343+€32,644
Balance sheet total
€260,760
2024 · €227,208+€33,552
Largest movements
Assets
- Cash +€32,644
up €32,644 (+70.4%), from €46,343 to €78,987
mainly Net result for the year (+€21,765) and Trade debts (+€20,215)
- Receivables within one year -€5,038
down €5,038 (-7.3%), from €69,273 to €64,235
of which Other amounts receivable: -€13,380
Equity and liabilities
- Trade debts +€20,215
up €20,215 (+19.8%), from €102,060 to €122,274
- Profit (loss) carried forward +€16,358
up €16,358, from -€16,358 to €0
- Current portion of long-term debt -€10,793
down €10,793 (-100%), from €10,793 to €0
- Reserves +€5,408
up €5,408 (+22.5%), from €24,083 to €29,491
- Tax, wage and social debts +€2,840
up €2,840 (+24.3%), from €11,697 to €14,537
of which Taxes: +€4,207
Income statement
- Gross operating margin +€18,079
up €18,079 (+26.3%), from €68,670 to €86,749
- Depreciation -€8,955
down €8,955 (-79.2%), from €11,308 to €2,353
- Taxes +€6,912
up €6,912 (+632%), from €1,094 to €8,006
- Staff costs +€1,330
up €1,330 (+3.3%), from €40,065 to €41,396
- Other operating charges +€1,046
up €1,046 (+74.2%), from €1,410 to €2,456
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.
Result 2024
€4,870
Gross operating margin
+€18,079
Staff costs
-€1,330
Depreciation
+€8,955
Other operating charges
-€1,046
Other operating items
+€159
Financial income
-€20
Financial charges
-€990
Taxes
-€6,912
Result 2025
€21,765
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€48,067
Investment
-€4,630
Financing
-€10,793
Cash 2024
€46,343
From operations (derived)
+€48,067
Net result for the year
+€21,765
Depreciation
+€2,353
Stocks and contracts
-€1,980
Receivables within one year
+€5,038
Deferred charges and accrued income
-€1,688
Trade debts
+€20,215
Tax, wage and social debts
+€2,840
Accrued charges and deferred income
-€475
Investment (derived)
-€4,630
Investment in fixed assets (net)
-€4,630
Financing
-€10,793
Current portion of long-term debt
-€10,793
Cash 2025
€78,987
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €227,208 | €260,760 | +€33,552 | +14.8% |
| Fixed assets | 21/28 | €8,081 | €10,359 | +€2,277 | +28.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €8,081 | €10,359 | +€2,277 | +28.2% |
| Plant, machinery and equipment | 23 | €3,880 | €2,923 | -€958 | -24.7% |
| Furniture and vehicles | 24 | €2,104 | €5,639 | +€3,535 | +168% |
| Other tangible fixed assets | 26 | €2,096 | €1,797 | -€300 | -14.3% |
| Current assets | 29/58 | €219,127 | €250,402 | +€31,275 | +14.3% |
| Stocks and contracts in progress | 3 | €101,387 | €103,368 | +€1,980 | +2.0% |
| Stocks | 30/36 | €101,387 | €103,368 | +€1,980 | +2.0% |
| Amounts receivable within one year | 40/41 | €69,273 | €64,235 | -€5,038 | -7.3% |
| Trade receivables | 40 | €49,149 | €57,491 | +€8,342 | +17.0% |
| Other amounts receivable | 41 | €20,124 | €6,744 | -€13,380 | -66.5% |
| Cash at bank and in hand | 54/58 | €46,343 | €78,987 | +€32,644 | +70.4% |
| Deferred charges and accrued income | 490/1 | €2,124 | €3,812 | +€1,688 | +79.5% |
| Total equity and liabilities | 10/49 | €227,208 | €260,760 | +€33,552 | +14.8% |
| Equity | 10/15 | €13,926 | €35,691 | +€21,765 | +156% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €24,083 | €29,491 | +€5,408 | +22.5% |
| Distributable reserves | 133 | €24,083 | €29,491 | +€5,408 | +22.5% |
| Profit (loss) carried forward | 14 | -€16,358 | €0 | +€16,358 | |
| Amounts payable | 17/49 | €213,282 | €225,069 | +€11,787 | +5.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €209,550 | €221,811 | +€12,262 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €10,793 | €0 | -€10,793 | -100% |
| Financial debts | 43 | €85,000 | €85,000 | = | 0.0% |
| Credit institutions | 430/8 | €85,000 | €85,000 | = | 0.0% |
| Trade debts | 44 | €102,060 | €122,274 | +€20,215 | +19.8% |
| Suppliers | 440/4 | €102,060 | €122,274 | +€20,215 | +19.8% |
| Taxes, remuneration and social security | 45 | €11,697 | €14,537 | +€2,840 | +24.3% |
| Taxes | 450/3 | €1,152 | €5,359 | +€4,207 | +365% |
| Remuneration and social security | 454/9 | €10,545 | €9,178 | -€1,367 | -13.0% |
| Accrued charges and deferred income | 492/3 | €3,733 | €3,258 | -€475 | -12.7% |
| Remuneration, social security and pensions | 62 | €40,065 | €41,396 | +€1,330 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,308 | €2,353 | -€8,955 | -79.2% |
| Other operating charges | 640/8 | €1,410 | €2,456 | +€1,046 | +74.2% |
| Non-recurring operating charges | 66A | €291 | €132 | -€159 | -54.7% |
| Gross operating margin | 9900 | €68,670 | €86,749 | +€18,079 | +26.3% |
| Operating profit (loss) | 9901 | €15,597 | €40,414 | +€24,817 | +159% |
| Financial income | 75/76B | €20 | €0 | -€20 | -98.0% |
| Recurring financial income | 75 | €20 | €0 | -€20 | -98.0% |
| Financial charges | 65/66B | €9,652 | €10,643 | +€990 | +10.3% |
| Recurring financial charges | 65 | €9,652 | €10,643 | +€990 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €5,964 | €29,771 | +€23,807 | +399% |
| Income taxes | 67/77 | €1,094 | €8,006 | +€6,912 | +632% |
| Profit (loss) for the period | 9904 | €4,870 | €21,765 | +€16,895 | +347% |
| Profit (loss) for the period to be appropriated | 9905 | €4,870 | €21,765 | +€16,895 | +347% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.