APOTHEEK PLUCHINO: what changed
What changed
APOTHEEK PLUCHINO
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€121,448
2024 · €88,727+€32,721
Equity
€309,074
2024 · €309,026+€48
Cash
€358,090
2024 · €288,413+€69,677
Balance sheet total
€964,261
2024 · €860,769+€103,492
Largest movements
Assets
- Cash +€69,677
up €69,677 (+24.2%), from €288,413 to €358,090
mainly Net result for the year (+€121,448) and Other debts (+€80,199)
- Receivables within one year +€22,599
up €22,599 (+10.3%), from €218,915 to €241,515
of which Trade receivables: +€20,160
- Tangible fixed assets -€12,123
down €12,123 (-4.8%), from €252,314 to €240,191
of which Land and buildings: -€10,541
- Stocks and contracts +€11,680
up €11,680 (+11.6%), from €101,045 to €112,725
- Deferred charges and accrued income +€11,658
up €11,658 (+14,235%), from €82 to €11,740
Equity and liabilities
- Other debts +€80,199
up €80,199 (+46.4%), from €172,923 to €253,122
- Trade debts +€32,127
up €32,127 (+23.7%), from €135,421 to €167,549
- Debts after one year -€18,556
down €18,556 (-8.8%), from €211,139 to €192,583
Income statement
- Gross operating margin +€38,109
up €38,109 (+22.0%), from €173,168 to €211,277
- Taxes +€5,986
up €5,986 (+27.5%), from €21,779 to €27,765
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.
Result 2024
€88,727
Gross operating margin
+€38,109
Staff costs
-€269
Depreciation
+€1,318
Other operating charges
-€20
Financial income
-€27
Financial charges
-€403
Taxes
-€5,986
Result 2025
€121,448
raises the resultlowers the result
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.
From operations
+€205,093
Investment
€0
Financing
-€135,416
Cash 2024
€288,413
From operations (derived)
+€205,093
Net result for the year
+€121,448
Depreciation
+€12,123
Stocks and contracts
-€11,680
Receivables within one year
-€22,599
Deferred charges and accrued income
-€11,658
Trade debts
+€32,127
Tax, wage and social debts
+€6,126
Other debts
+€80,199
Accrued charges and deferred income
-€992
Financing
-€135,416
Debts after one year
-€18,556
Current portion of long-term debt
-€1,033
Short-term financial debts
+€5,572
Contributions, distributions and other
-€121,400
Cash 2025
€358,090
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €860,769 | €964,261 | +€103,492 | +12.0% |
| Fixed assets | 21/28 | €252,314 | €240,191 | -€12,123 | -4.8% |
| Tangible fixed assets | 22/27 | €252,314 | €240,191 | -€12,123 | -4.8% |
| Land and buildings | 22 | €249,791 | €239,250 | -€10,541 | -4.2% |
| Plant, machinery and equipment | 23 | €1,802 | €941 | -€860 | -47.7% |
| Furniture and vehicles | 24 | €722 | €0 | -€722 | -100% |
| Current assets | 29/58 | €608,455 | €724,070 | +€115,615 | +19.0% |
| Stocks and contracts in progress | 3 | €101,045 | €112,725 | +€11,680 | +11.6% |
| Stocks | 30/36 | €101,045 | €112,725 | +€11,680 | +11.6% |
| Amounts receivable within one year | 40/41 | €218,915 | €241,515 | +€22,599 | +10.3% |
| Trade receivables | 40 | €135,106 | €155,267 | +€20,160 | +14.9% |
| Other amounts receivable | 41 | €83,809 | €86,248 | +€2,439 | +2.9% |
| Cash at bank and in hand | 54/58 | €288,413 | €358,090 | +€69,677 | +24.2% |
| Deferred charges and accrued income | 490/1 | €82 | €11,740 | +€11,658 | +14,235% |
| Total equity and liabilities | 10/49 | €860,769 | €964,261 | +€103,492 | +12.0% |
| Equity | 10/15 | €309,026 | €309,074 | +€48 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €296,626 | €296,674 | +€48 | 0.0% |
| Tax-exempt reserves | 132 | €23,750 | €23,750 | = | 0.0% |
| Distributable reserves | 133 | €272,876 | €272,924 | +€48 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €551,743 | €655,187 | +€103,444 | +18.7% |
| Amounts payable after more than one year | 17 | €211,139 | €192,583 | -€18,556 | -8.8% |
| Financial debts | 170/4 | €211,139 | €192,583 | -€18,556 | -8.8% |
| Amounts payable within one year | 42/48 | €336,739 | €459,731 | +€122,992 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €19,834 | €18,802 | -€1,033 | -5.2% |
| Financial debts | 43 | - | €5,572 | +€5,572 | |
| Credit institutions | 430/8 | - | €5,572 | +€5,572 | |
| Trade debts | 44 | €135,421 | €167,549 | +€32,127 | +23.7% |
| Suppliers | 440/4 | €135,421 | €167,549 | +€32,127 | +23.7% |
| Taxes, remuneration and social security | 45 | €8,560 | €14,686 | +€6,126 | +71.6% |
| Taxes | 450/3 | €43 | €6,033 | +€5,990 | +13,804% |
| Remuneration and social security | 454/9 | €8,517 | €8,653 | +€136 | +1.6% |
| Other amounts payable | 47/48 | €172,923 | €253,122 | +€80,199 | +46.4% |
| Accrued charges and deferred income | 492/3 | €3,865 | €2,873 | -€992 | -25.7% |
| Remuneration, social security and pensions | 62 | €40,467 | €40,736 | +€269 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,441 | €12,123 | -€1,318 | -9.8% |
| Other operating charges | 640/8 | €2,683 | €2,704 | +€20 | +0.8% |
| Gross operating margin | 9900 | €173,168 | €211,277 | +€38,109 | +22.0% |
| Operating profit (loss) | 9901 | €116,576 | €155,714 | +€39,138 | +33.6% |
| Financial income | 75/76B | €95 | €68 | -€27 | -28.2% |
| Recurring financial income | 75 | €95 | €68 | -€27 | -28.2% |
| Financial charges | 65/66B | €6,165 | €6,569 | +€403 | +6.5% |
| Recurring financial charges | 65 | €6,165 | €6,569 | +€403 | +6.5% |
| Profit (loss) for the period before taxes | 9903 | €110,506 | €149,213 | +€38,707 | +35.0% |
| Income taxes | 67/77 | €21,779 | €27,765 | +€5,986 | +27.5% |
| Profit (loss) for the period | 9904 | €88,727 | €121,448 | +€32,721 | +36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €88,727 | €121,448 | +€32,721 | +36.9% |
Next steps
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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 7 November 2026 via checked.be.