APOTHEEK PEETERMANS: 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 PEETERMANS
Largest movements
- Tangible fixed assets -€37,059
down €37,059 (-9.3%), from €399,234 to €362,175
of which Land and buildings: -€22,154
- Receivables within one year -€26,502
down €26,502 (-24.0%), from €110,370 to €83,868
of which Other amounts receivable: -€16,035
- Stocks and contracts +€20,506
up €20,506 (+19.8%), from €103,654 to €124,159
- Debts after one year -€83,896
down €83,896 (-27.0%), from €311,243 to €227,347
- Other debts +€32,759
up €32,759 (+25.2%), from €130,000 to €162,759
- Advances received -€30,378
down €30,378 (-100%), from €30,378 to €0
- Trade debts +€18,716
up €18,716 (+45.6%), from €41,070 to €59,786
- Tax, wage and social debts +€16,693
up €16,693 (+114%), from €14,685 to €31,377
of which Taxes: +€10,404
- Gross operating margin +€27,601
up €27,601 (+10.1%), from €272,373 to €299,974
- Staff costs +€5,451
up €5,451 (+6.2%), from €87,541 to €92,992
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 | €635,139 | €594,618 | -€40,521 | -6.4% |
| Fixed assets | 21/28 | €399,234 | €362,175 | -€37,059 | -9.3% |
| Tangible fixed assets | 22/27 | €399,234 | €362,175 | -€37,059 | -9.3% |
| Land and buildings | 22 | €383,947 | €361,793 | -€22,154 | -5.8% |
| Plant, machinery and equipment | 23 | €1,160 | €0 | -€1,160 | -100% |
| Furniture and vehicles | 24 | €14,126 | €382 | -€13,745 | -97.3% |
| Current assets | 29/58 | €235,906 | €232,444 | -€3,462 | -1.5% |
| Stocks and contracts in progress | 3 | €103,654 | €124,159 | +€20,506 | +19.8% |
| Stocks | 30/36 | €103,654 | €124,159 | +€20,506 | +19.8% |
| Amounts receivable within one year | 40/41 | €110,370 | €83,868 | -€26,502 | -24.0% |
| Trade receivables | 40 | €92,446 | €81,979 | -€10,467 | -11.3% |
| Other amounts receivable | 41 | €17,924 | €1,889 | -€16,035 | -89.5% |
| Cash at bank and in hand | 54/58 | €16,587 | €18,597 | +€2,010 | +12.1% |
| Deferred charges and accrued income | 490/1 | €5,295 | €5,818 | +€524 | +9.9% |
| Total equity and liabilities | 10/49 | €635,139 | €594,618 | -€40,521 | -6.4% |
| Equity | 10/15 | €22,081 | €24,734 | +€2,653 | +12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,360 | €10,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €10,360 | €10,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,521 | €8,174 | +€2,653 | +48.1% |
| Amounts payable | 17/49 | €613,058 | €569,885 | -€43,174 | -7.0% |
| Amounts payable after more than one year | 17 | €311,243 | €227,347 | -€83,896 | -27.0% |
| Financial debts | 170/4 | €311,243 | €227,347 | -€83,896 | -27.0% |
| Amounts payable within one year | 42/48 | €301,067 | €341,952 | +€40,885 | +13.6% |
| Current portion of amounts payable after more than one year | 42 | €84,934 | €88,030 | +€3,096 | +3.6% |
| Trade debts | 44 | €41,070 | €59,786 | +€18,716 | +45.6% |
| Suppliers | 440/4 | €41,070 | €59,786 | +€18,716 | +45.6% |
| Advances received on contracts in progress | 46 | €30,378 | €0 | -€30,378 | -100% |
| Taxes, remuneration and social security | 45 | €14,685 | €31,377 | +€16,693 | +114% |
| Taxes | 450/3 | €2,082 | €12,487 | +€10,404 | +500% |
| Remuneration and social security | 454/9 | €12,602 | €18,891 | +€6,288 | +49.9% |
| Other amounts payable | 47/48 | €130,000 | €162,759 | +€32,759 | +25.2% |
| Accrued charges and deferred income | 492/3 | €748 | €585 | -€163 | -21.7% |
| Non-recurring operating income | 76A | €0 | €6,539 | +€6,539 | |
| Remuneration, social security and pensions | 62 | €87,541 | €92,992 | +€5,451 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,806 | €37,059 | -€748 | -2.0% |
| Other operating charges | 640/8 | €1,997 | €3,351 | +€1,354 | +67.8% |
| Gross operating margin | 9900 | €272,373 | €299,974 | +€27,601 | +10.1% |
| Operating profit (loss) | 9901 | €145,029 | €166,573 | +€21,543 | +14.9% |
| Financial income | 75/76B | €2,554 | €1,751 | -€803 | -31.4% |
| Recurring financial income | 75 | €2,554 | €1,751 | -€803 | -31.4% |
| Financial charges | 65/66B | €15,797 | €13,767 | -€2,030 | -12.9% |
| Recurring financial charges | 65 | €15,797 | €13,767 | -€2,030 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €131,787 | €154,557 | +€22,770 | +17.3% |
| Income taxes | 67/77 | €1,204 | €1,903 | +€699 | +58.1% |
| Profit (loss) for the period | 9904 | €130,583 | €152,653 | +€22,071 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €130,583 | €152,653 | +€22,071 | +16.9% |
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 22 October 2026 via checked.be.