APOTHEEK PIERLET: 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 PIERLET
Largest movements
- Receivables within one year -€76,633
down €76,633 (-79.7%), from €96,124 to €19,491
of which Other amounts receivable: -€76,633
- Intangible fixed assets +€48,329
new in 2025: €48,329
- Tangible fixed assets +€44,647
up €44,647 (+24.6%), from €181,338 to €225,984
of which Land and buildings: +€54,870
- Cash +€23,388
up €23,388 (+3,100%), from €755 to €24,143
mainly Other debts (+€181,170) and Net result for the year (+€78,040)
- Reserves -€226,960
down €226,960 (-79.3%), from €286,353 to €59,394
- Other debts +€181,170
up €181,170 (+447%), from €40,495 to €221,666
- Tax, wage and social debts +€36,067
up €36,067 (+822%), from €4,387 to €40,454
of which Taxes: +€34,245
- Debts after one year +€32,381
up €32,381 (+7.5%), from €431,694 to €464,075
- Current portion of long-term debt +€17,120
up €17,120 (+29.6%), from €57,877 to €74,997
- Financial income +€29,000
up €29,000 (+6,904,664%), from €0 to €29,000
- Gross operating margin -€20,934
down €20,934 (-17.3%), from €121,157 to €100,223
- Other operating charges +€8,425
up €8,425 (+855%), from €986 to €9,411
- Taxes -€7,453
down €7,453 (-39.5%), from €18,853 to €11,399
- Staff costs +€2,507
up €2,507 (+7,870%), from €32 to €2,539
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 | €851,091 | €891,395 | +€40,304 | +4.7% |
| Fixed assets | 21/28 | €753,297 | €846,272 | +€92,975 | +12.3% |
| Intangible fixed assets | 21 | - | €48,329 | +€48,329 | |
| Tangible fixed assets | 22/27 | €181,338 | €225,984 | +€44,647 | +24.6% |
| Land and buildings | 22 | €134,666 | €189,536 | +€54,870 | +40.7% |
| Plant, machinery and equipment | 23 | €16,644 | €15,375 | -€1,269 | -7.6% |
| Leasing and similar rights | 25 | €30,027 | €21,073 | -€8,954 | -29.8% |
| Financial fixed assets | 28 | €571,959 | €571,959 | = | 0.0% |
| Current assets | 29/58 | €97,794 | €45,123 | -€52,671 | -53.9% |
| Amounts receivable within one year | 40/41 | €96,124 | €19,491 | -€76,633 | -79.7% |
| Trade receivables | 40 | €10,890 | €10,890 | = | 0.0% |
| Other amounts receivable | 41 | €85,234 | €8,601 | -€76,633 | -89.9% |
| Cash at bank and in hand | 54/58 | €755 | €24,143 | +€23,388 | +3,100% |
| Deferred charges and accrued income | 490/1 | €916 | €1,489 | +€573 | +62.6% |
| Total equity and liabilities | 10/49 | €851,091 | €891,395 | +€40,304 | +4.7% |
| Equity | 10/15 | €304,953 | €77,994 | -€226,960 | -74.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €286,353 | €59,394 | -€226,960 | -79.3% |
| Distributable reserves | 133 | €286,353 | €59,394 | -€226,960 | -79.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €546,138 | €813,402 | +€267,264 | +48.9% |
| Amounts payable after more than one year | 17 | €431,694 | €464,075 | +€32,381 | +7.5% |
| Financial debts | 170/4 | €431,694 | €464,075 | +€32,381 | +7.5% |
| Amounts payable within one year | 42/48 | €112,030 | €345,473 | +€233,443 | +208% |
| Current portion of amounts payable after more than one year | 42 | €57,877 | €74,997 | +€17,120 | +29.6% |
| Financial debts | 43 | €8,117 | €6,736 | -€1,381 | -17.0% |
| Credit institutions | 430/8 | €8,117 | €6,736 | -€1,381 | -17.0% |
| Trade debts | 44 | €1,154 | €1,621 | +€467 | +40.5% |
| Suppliers | 440/4 | €1,154 | €1,621 | +€467 | +40.5% |
| Taxes, remuneration and social security | 45 | €4,387 | €40,454 | +€36,067 | +822% |
| Taxes | 450/3 | €4,387 | €38,632 | +€34,245 | +781% |
| Remuneration and social security | 454/9 | - | €1,822 | +€1,822 | |
| Other amounts payable | 47/48 | €40,495 | €221,666 | +€181,170 | +447% |
| Accrued charges and deferred income | 492/3 | €2,414 | €3,854 | +€1,439 | +59.6% |
| Remuneration, social security and pensions | 62 | €32 | €2,539 | +€2,507 | +7,870% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,263 | €17,025 | +€1,762 | +11.5% |
| Other operating charges | 640/8 | €986 | €9,411 | +€8,425 | +855% |
| Gross operating margin | 9900 | €121,157 | €100,223 | -€20,934 | -17.3% |
| Operating profit (loss) | 9901 | €104,877 | €71,248 | -€33,629 | -32.1% |
| Financial income | 75/76B | €0 | €29,000 | +€29,000 | +6,904,664% |
| Recurring financial income | 75 | €0 | €29,000 | +€29,000 | +6,904,664% |
| Financial charges | 65/66B | €11,664 | €10,809 | -€855 | -7.3% |
| Recurring financial charges | 65 | €11,664 | €10,809 | -€855 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €93,214 | €89,440 | -€3,774 | -4.0% |
| Income taxes | 67/77 | €18,853 | €11,399 | -€7,453 | -39.5% |
| Profit (loss) for the period | 9904 | €74,361 | €78,040 | +€3,679 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €74,361 | €78,040 | +€3,679 | +4.9% |
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 27 October 2026 via checked.be.