APOTHEEK PLASKIE: 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 PLASKIE
Largest movements
- Cash -€990,959
down €990,959 (-61.9%), from €1.6m to €609,392
mainly Other debts (-€1.2m) and Contributions, distributions and other (-€359,000)
- Receivables within one year -€210,962
down €210,962 (-39.2%), from €538,535 to €327,573
of which Other amounts receivable: -€248,706
- Tangible fixed assets -€80,695
down €80,695 (-4.7%), from €1.7m to €1.6m
of which Plant, machinery and equipment: -€40,907
- Stocks and contracts +€66,102
up €66,102 (+16.1%), from €409,873 to €475,974
- Other debts -€1.2m
down €1.2m (-32.0%), from €3.9m to €2.6m
- Depreciation +€34,869
up €34,869 (+64.5%), from €54,067 to €88,935
- Taxes -€14,035
down €14,035 (-13.4%), from €105,078 to €91,043
- Staff costs +€12,213
up €12,213 (+8.4%), from €144,539 to €156,751
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 | €4,292,401 | €3,065,933 | -€1.2m | -28.6% |
| Fixed assets | 21/28 | €1,710,495 | €1,629,799 | -€80,695 | -4.7% |
| Tangible fixed assets | 22/27 | €1,709,618 | €1,628,923 | -€80,695 | -4.7% |
| Land and buildings | 22 | €1,160,663 | €1,121,750 | -€38,913 | -3.4% |
| Plant, machinery and equipment | 23 | €546,606 | €505,700 | -€40,907 | -7.5% |
| Furniture and vehicles | 24 | €2,349 | €1,473 | -€876 | -37.3% |
| Financial fixed assets | 28 | €877 | €877 | = | 0.0% |
| Current assets | 29/58 | €2,581,907 | €1,436,133 | -€1.1m | -44.4% |
| Stocks and contracts in progress | 3 | €409,873 | €475,974 | +€66,102 | +16.1% |
| Stocks | 30/36 | €409,873 | €475,974 | +€66,102 | +16.1% |
| Amounts receivable within one year | 40/41 | €538,535 | €327,573 | -€210,962 | -39.2% |
| Trade receivables | 40 | €288,620 | €326,364 | +€37,744 | +13.1% |
| Other amounts receivable | 41 | €249,915 | €1,209 | -€248,706 | -99.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,600,351 | €609,392 | -€990,959 | -61.9% |
| Deferred charges and accrued income | 490/1 | €33,148 | €23,194 | -€9,954 | -30.0% |
| Total equity and liabilities | 10/49 | €4,292,401 | €3,065,933 | -€1.2m | -28.6% |
| Equity | 10/15 | €234,724 | €234,762 | +€37 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €172,724 | €172,762 | +€37 | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,260 | €4,260 | = | 0.0% |
| Distributable reserves | 133 | €162,265 | €162,302 | +€37 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €4,057,677 | €2,831,171 | -€1.2m | -30.2% |
| Amounts payable within one year | 42/48 | €4,050,723 | €2,813,802 | -€1.2m | -30.5% |
| Trade debts | 44 | €154,431 | €157,078 | +€2,647 | +1.7% |
| Suppliers | 440/4 | €154,431 | €157,078 | +€2,647 | +1.7% |
| Taxes, remuneration and social security | 45 | €32,498 | €27,663 | -€4,835 | -14.9% |
| Taxes | 450/3 | €15,098 | €8,507 | -€6,591 | -43.7% |
| Remuneration and social security | 454/9 | €17,399 | €19,155 | +€1,756 | +10.1% |
| Other amounts payable | 47/48 | €3,863,794 | €2,629,062 | -€1.2m | -32.0% |
| Accrued charges and deferred income | 492/3 | €6,954 | €17,369 | +€10,415 | +150% |
| Non-recurring operating income | 76A | - | €14,003 | +€14,003 | |
| Remuneration, social security and pensions | 62 | €144,539 | €156,751 | +€12,213 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,067 | €88,935 | +€34,869 | +64.5% |
| Other operating charges | 640/8 | €3,789 | €6,384 | +€2,595 | +68.5% |
| Non-recurring operating charges | 66A | - | €8,929 | +€8,929 | |
| Gross operating margin | 9900 | €718,922 | €713,768 | -€5,154 | -0.7% |
| Operating profit (loss) | 9901 | €516,527 | €452,768 | -€63,759 | -12.3% |
| Financial income | 75/76B | €6,067 | €2,585 | -€3,482 | -57.4% |
| Recurring financial income | 75 | €6,067 | €2,585 | -€3,482 | -57.4% |
| Financial charges | 65/66B | €4,417 | €5,273 | +€856 | +19.4% |
| Recurring financial charges | 65 | €4,417 | €5,273 | +€856 | +19.4% |
| Profit (loss) for the period before taxes | 9903 | €518,178 | €450,080 | -€68,097 | -13.1% |
| Income taxes | 67/77 | €105,078 | €91,043 | -€14,035 | -13.4% |
| Profit (loss) for the period | 9904 | €413,100 | €359,037 | -€54,062 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €413,100 | €359,037 | -€54,062 | -13.1% |
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.