APOTHEEK PERK: 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 PERK
Largest movements
- Receivables within one year -€7,358
down €7,358 (-75.4%), from €9,764 to €2,405
of which Trade receivables: -€7,237
- Cash +€2,593
up €2,593 (+58.9%), from €4,402 to €6,995
mainly Other debts (+€8,201) and Receivables within one year (+€7,358)
- Tangible fixed assets +€1,125
new in 2025: €1,125
- Deferred charges and accrued income -€782
down €782 (-100%), from €782 to €0
- Profit (loss) carried forward -€13,818
down €13,818 (-15.7%), from -€88,235 to -€102,052
- Other debts +€8,201
up €8,201 (+7.4%), from €111,426 to €119,627
- Trade debts +€1,065
up €1,065 (+42.2%), from €2,526 to €3,591
- Gross operating margin -€8,795
down €8,795 (-225%), from -€3,902 to -€12,697
- Financial charges -€1,227
down €1,227 (-54.5%), from €2,250 to €1,023
- Other operating charges +€200
up €200 (+45.0%), from €444 to €644
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 | €41,416 | €37,248 | -€4,168 | -10.1% |
| Fixed assets | 21/28 | - | €1,125 | +€1,125 | |
| Tangible fixed assets | 22/27 | - | €1,125 | +€1,125 | |
| Furniture and vehicles | 24 | - | €1,125 | +€1,125 | |
| Current assets | 29/58 | €41,416 | €36,123 | -€5,293 | -12.8% |
| Stocks and contracts in progress | 3 | €26,468 | €26,723 | +€255 | +1.0% |
| Stocks | 30/36 | €26,468 | €26,723 | +€255 | +1.0% |
| Amounts receivable within one year | 40/41 | €9,764 | €2,405 | -€7,358 | -75.4% |
| Trade receivables | 40 | €8,921 | €1,683 | -€7,237 | -81.1% |
| Other amounts receivable | 41 | €843 | €722 | -€121 | -14.4% |
| Cash at bank and in hand | 54/58 | €4,402 | €6,995 | +€2,593 | +58.9% |
| Deferred charges and accrued income | 490/1 | €782 | €0 | -€782 | -100% |
| Total equity and liabilities | 10/49 | €41,416 | €37,248 | -€4,168 | -10.1% |
| Equity | 10/15 | -€72,635 | -€86,452 | -€13,818 | -19.0% |
| Contributions | 10/11 | €15,600 | €15,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€88,235 | -€102,052 | -€13,818 | -15.7% |
| Amounts payable | 17/49 | €114,051 | €123,701 | +€9,650 | +8.5% |
| Amounts payable within one year | 42/48 | €113,966 | €123,218 | +€9,252 | +8.1% |
| Trade debts | 44 | €2,526 | €3,591 | +€1,065 | +42.2% |
| Suppliers | 440/4 | €2,526 | €3,591 | +€1,065 | +42.2% |
| Taxes, remuneration and social security | 45 | €14 | €0 | -€14 | -100% |
| Taxes | 450/3 | €14 | €0 | -€14 | -100% |
| Other amounts payable | 47/48 | €111,426 | €119,627 | +€8,201 | +7.4% |
| Accrued charges and deferred income | 492/3 | €85 | €483 | +€398 | +469% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €47 | +€47 | |
| Other operating charges | 640/8 | €444 | €644 | +€200 | +45.0% |
| Gross operating margin | 9900 | -€3,902 | -€12,697 | -€8,795 | -225% |
| Operating profit (loss) | 9901 | -€4,346 | -€13,389 | -€9,042 | -208% |
| Financial income | 75/76B | €623 | €594 | -€29 | -4.6% |
| Recurring financial income | 75 | €623 | €594 | -€29 | -4.6% |
| Financial charges | 65/66B | €2,250 | €1,023 | -€1,227 | -54.5% |
| Recurring financial charges | 65 | €2,250 | €1,023 | -€1,227 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | -€5,973 | -€13,818 | -€7,845 | -131% |
| Profit (loss) for the period | 9904 | -€5,973 | -€13,818 | -€7,845 | -131% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,973 | -€13,818 | -€7,845 | -131% |
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 25 October 2026 via checked.be.