APOTHEEK PERSYN: 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 PERSYN
Largest movements
- Receivables within one year +€19,808
up €19,808 (+12.1%), from €163,869 to €183,677
of which Other amounts receivable: +€22,428
- Tangible fixed assets -€7,977
down €7,977 (-3.3%), from €239,843 to €231,866
- Reserves +€35,750
up €35,750 (+15.8%), from €226,956 to €262,706
- Debts after one year -€18,212
down €18,212 (-12.3%), from €147,682 to €129,470
- Gross operating margin +€1,971
up €1,971 (+3.4%), from €57,457 to €59,428
- Taxes +€1,058
up €1,058 (+9.7%), from €10,859 to €11,917
- Depreciation -€1,000
down €1,000 (-11.1%), from €8,977 to €7,977
- Financial charges -€744
down €744 (-11.1%), from €6,708 to €5,965
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 | €415,322 | €431,323 | +€16,001 | +3.9% |
| Fixed assets | 21/28 | €239,843 | €231,866 | -€7,977 | -3.3% |
| Tangible fixed assets | 22/27 | €239,843 | €231,866 | -€7,977 | -3.3% |
| Land and buildings | 22 | €239,843 | €231,866 | -€7,977 | -3.3% |
| Current assets | 29/58 | €175,479 | €199,457 | +€23,979 | +13.7% |
| Amounts receivable within one year | 40/41 | €163,869 | €183,677 | +€19,808 | +12.1% |
| Trade receivables | 40 | €2,620 | €0 | -€2,620 | -100% |
| Other amounts receivable | 41 | €161,249 | €183,677 | +€22,428 | +13.9% |
| Cash at bank and in hand | 54/58 | €11,402 | €15,571 | +€4,169 | +36.6% |
| Deferred charges and accrued income | 490/1 | €208 | €209 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €415,322 | €431,323 | +€16,001 | +3.9% |
| Equity | 10/15 | €245,506 | €281,256 | +€35,750 | +14.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €226,956 | €262,706 | +€35,750 | +15.8% |
| Distributable reserves | 133 | €226,956 | €262,706 | +€35,750 | +15.8% |
| Amounts payable | 17/49 | €169,816 | €150,068 | -€19,748 | -11.6% |
| Amounts payable after more than one year | 17 | €147,682 | €129,470 | -€18,212 | -12.3% |
| Financial debts | 170/4 | €147,682 | €129,470 | -€18,212 | -12.3% |
| Amounts payable within one year | 42/48 | €21,662 | €20,598 | -€1,064 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €17,585 | €18,212 | +€626 | +3.6% |
| Trade debts | 44 | €683 | €1,046 | +€363 | +53.2% |
| Suppliers | 440/4 | €683 | €1,046 | +€363 | +53.2% |
| Taxes, remuneration and social security | 45 | €69 | €944 | +€876 | +1,273% |
| Taxes | 450/3 | €69 | €944 | +€876 | +1,273% |
| Other amounts payable | 47/48 | €3,325 | €396 | -€2,930 | -88.1% |
| Accrued charges and deferred income | 492/3 | €472 | €0 | -€472 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,977 | €7,977 | -€1,000 | -11.1% |
| Other operating charges | 640/8 | €2,803 | €2,869 | +€67 | +2.4% |
| Gross operating margin | 9900 | €57,457 | €59,428 | +€1,971 | +3.4% |
| Operating profit (loss) | 9901 | €45,677 | €48,581 | +€2,904 | +6.4% |
| Financial income | 75/76B | €4,467 | €5,050 | +€583 | +13.1% |
| Recurring financial income | 75 | €4,467 | €5,050 | +€583 | +13.1% |
| Financial charges | 65/66B | €6,708 | €5,965 | -€744 | -11.1% |
| Recurring financial charges | 65 | €6,708 | €5,965 | -€744 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €43,436 | €47,667 | +€4,231 | +9.7% |
| Income taxes | 67/77 | €10,859 | €11,917 | +€1,058 | +9.7% |
| Profit (loss) for the period | 9904 | €32,577 | €35,750 | +€3,173 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,577 | €35,750 | +€3,173 | +9.7% |
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.