Apotheek Pharmalies: what changed
Apotheek Pharmalies
Largest movements
- Current investments +€49,994
up €49,994 (+565%), from €8,844 to €58,839
- Stocks and contracts -€20,918
down €20,918 (-20.9%), from €100,175 to €79,256
- Cash -€14,538
down €14,538 (-6.1%), from €238,876 to €224,338
mainly Current investments (-€49,994) and Trade debts (-€10,821)
- Receivables within one year +€8,810
up €8,810 (+24.2%), from €36,412 to €45,221
of which Other amounts receivable: +€7,383
- Tangible fixed assets -€4,721
down €4,721 (-10.4%), from €45,537 to €40,816
of which Furniture and vehicles: -€5,944
- Reserves +€16,236
up €16,236 (+6.5%), from €250,423 to €266,659
- Other debts +€15,401
up €15,401 (+14.3%), from €107,782 to €123,183
- Trade debts -€10,821
down €10,821 (-24.9%), from €43,440 to €32,619
- Gross operating margin -€12,352
down €12,352 (-22.8%), from €54,186 to €41,834
- Taxes -€4,133
down €4,133 (-38.3%), from €10,802 to €6,669
- Other operating charges +€2,894
up €2,894 (+251%), from €1,153 to €4,047
- Depreciation +€968
up €968 (+16.3%), from €5,947 to €6,916
- Financial charges -€804
down €804 (-9.2%), from €8,789 to €7,984
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €431,080 | €449,305 | +€18,225 | +4.2% |
| Fixed assets | 21/28 | €45,572 | €40,851 | -€4,721 | -10.4% |
| Tangible fixed assets | 22/27 | €45,537 | €40,816 | -€4,721 | -10.4% |
| Land and buildings | 22 | €2,990 | €2,167 | -€823 | -27.5% |
| Plant, machinery and equipment | 23 | - | €2,047 | +€2,047 | |
| Furniture and vehicles | 24 | €42,546 | €36,602 | -€5,944 | -14.0% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €385,509 | €408,454 | +€22,945 | +6.0% |
| Stocks and contracts in progress | 3 | €100,175 | €79,256 | -€20,918 | -20.9% |
| Stocks | 30/36 | €100,175 | €79,256 | -€20,918 | -20.9% |
| Amounts receivable within one year | 40/41 | €36,412 | €45,221 | +€8,810 | +24.2% |
| Trade receivables | 40 | €27,769 | €29,195 | +€1,427 | +5.1% |
| Other amounts receivable | 41 | €8,643 | €16,026 | +€7,383 | +85.4% |
| Current investments | 50/53 | €8,844 | €58,839 | +€49,994 | +565% |
| Cash at bank and in hand | 54/58 | €238,876 | €224,338 | -€14,538 | -6.1% |
| Deferred charges and accrued income | 490/1 | €1,202 | €799 | -€403 | -33.5% |
| Total equity and liabilities | 10/49 | €431,080 | €449,305 | +€18,225 | +4.2% |
| Equity | 10/15 | €269,023 | €285,259 | +€16,236 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €250,423 | €266,659 | +€16,236 | +6.5% |
| Distributable reserves | 133 | €250,423 | €266,659 | +€16,236 | +6.5% |
| Amounts payable | 17/49 | €162,058 | €164,046 | +€1,988 | +1.2% |
| Amounts payable within one year | 42/48 | €156,248 | €158,586 | +€2,339 | +1.5% |
| Trade debts | 44 | €43,440 | €32,619 | -€10,821 | -24.9% |
| Suppliers | 440/4 | €43,440 | €32,619 | -€10,821 | -24.9% |
| Taxes, remuneration and social security | 45 | €5,025 | €2,784 | -€2,241 | -44.6% |
| Taxes | 450/3 | €2,694 | €2,784 | +€90 | +3.3% |
| Remuneration and social security | 454/9 | €2,331 | - | -€2,331 | |
| Other amounts payable | 47/48 | €107,782 | €123,183 | +€15,401 | +14.3% |
| Accrued charges and deferred income | 492/3 | €5,810 | €5,460 | -€350 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,947 | €6,916 | +€968 | +16.3% |
| Other operating charges | 640/8 | €1,153 | €4,047 | +€2,894 | +251% |
| Gross operating margin | 9900 | €54,186 | €41,834 | -€12,352 | -22.8% |
| Operating profit (loss) | 9901 | €47,086 | €30,871 | -€16,214 | -34.4% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €8,789 | €7,984 | -€804 | -9.2% |
| Recurring financial charges | 65 | €8,789 | €7,984 | -€804 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €38,297 | €22,906 | -€15,391 | -40.2% |
| Income taxes | 67/77 | €10,802 | €6,669 | -€4,133 | -38.3% |
| Profit (loss) for the period | 9904 | €27,494 | €16,236 | -€11,258 | -40.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,494 | €16,236 | -€11,258 | -40.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.