Apotheek Premereur: 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 Premereur
Largest movements
- Receivables within one year +€148,838
up €148,838 (+147%), from €101,331 to €250,169
of which Trade receivables: +€138,314
- Cash -€143,325
down €143,325 (-53.0%), from €270,321 to €126,996
mainly Receivables within one year (-€148,838) and Contributions, distributions and other (-€75,000)
- Tangible fixed assets -€53,838
down €53,838 (-24.6%), from €218,591 to €164,753
of which Plant, machinery and equipment: -€40,911
- Stocks and contracts -€23,112
down €23,112 (-14.3%), from €161,691 to €138,579
- Reserves -€38,435
down €38,435 (-16.3%), from €235,220 to €196,785
- Debts after one year -€30,217
down €30,217 (-25.9%), from €116,550 to €86,333
- Trade debts +€12,685
up €12,685 (+3.9%), from €325,031 to €337,715
- Tax, wage and social debts -€10,895
down €10,895 (-39.7%), from €27,460 to €16,565
of which Taxes: -€7,115
- Staff costs +€19,193
up €19,193 (+9.8%), from €195,445 to €214,638
- Gross operating margin +€13,509
up €13,509 (+3.8%), from €356,388 to €369,897
- Financial charges +€7,840
up €7,840 (+16.8%), from €46,584 to €54,424
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 | €754,346 | €687,655 | -€66,692 | -8.8% |
| Fixed assets | 21/28 | €218,591 | €164,753 | -€53,838 | -24.6% |
| Tangible fixed assets | 22/27 | €218,591 | €164,753 | -€53,838 | -24.6% |
| Land and buildings | 22 | €53,034 | €40,107 | -€12,927 | -24.4% |
| Plant, machinery and equipment | 23 | €165,557 | €124,646 | -€40,911 | -24.7% |
| Current assets | 29/58 | €535,755 | €522,901 | -€12,854 | -2.4% |
| Stocks and contracts in progress | 3 | €161,691 | €138,579 | -€23,112 | -14.3% |
| Stocks | 30/36 | €161,691 | €138,579 | -€23,112 | -14.3% |
| Amounts receivable within one year | 40/41 | €101,331 | €250,169 | +€148,838 | +147% |
| Trade receivables | 40 | €98,848 | €237,162 | +€138,314 | +140% |
| Other amounts receivable | 41 | €2,483 | €13,008 | +€10,524 | +424% |
| Cash at bank and in hand | 54/58 | €270,321 | €126,996 | -€143,325 | -53.0% |
| Deferred charges and accrued income | 490/1 | €2,412 | €7,157 | +€4,745 | +197% |
| Total equity and liabilities | 10/49 | €754,346 | €687,655 | -€66,692 | -8.8% |
| Equity | 10/15 | €255,220 | €216,785 | -€38,435 | -15.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €235,220 | €196,785 | -€38,435 | -16.3% |
| Distributable reserves | 133 | €235,220 | €196,785 | -€38,435 | -16.3% |
| Amounts payable | 17/49 | €499,126 | €470,870 | -€28,257 | -5.7% |
| Amounts payable after more than one year | 17 | €116,550 | €86,333 | -€30,217 | -25.9% |
| Financial debts | 170/4 | €116,550 | €86,333 | -€30,217 | -25.9% |
| Amounts payable within one year | 42/48 | €382,576 | €384,536 | +€1,960 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €30,086 | €30,217 | +€131 | +0.4% |
| Trade debts | 44 | €325,031 | €337,715 | +€12,685 | +3.9% |
| Suppliers | 440/4 | €325,031 | €337,715 | +€12,685 | +3.9% |
| Taxes, remuneration and social security | 45 | €27,460 | €16,565 | -€10,895 | -39.7% |
| Taxes | 450/3 | €7,115 | - | -€7,115 | |
| Remuneration and social security | 454/9 | €20,345 | €16,565 | -€3,780 | -18.6% |
| Other amounts payable | 47/48 | - | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | €195,445 | €214,638 | +€19,193 | +9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,844 | €53,838 | -€6 | 0.0% |
| Other operating charges | 640/8 | €713 | €1,144 | +€431 | +60.4% |
| Gross operating margin | 9900 | €356,388 | €369,897 | +€13,509 | +3.8% |
| Operating profit (loss) | 9901 | €106,386 | €100,277 | -€6,109 | -5.7% |
| Financial income | 75/76B | €38 | - | -€38 | |
| Recurring financial income | 75 | €38 | - | -€38 | |
| Financial charges | 65/66B | €46,584 | €54,424 | +€7,840 | +16.8% |
| Recurring financial charges | 65 | €46,584 | €54,424 | +€7,840 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €59,840 | €45,852 | -€13,988 | -23.4% |
| Income taxes | 67/77 | €12,043 | €9,288 | -€2,755 | -22.9% |
| Profit (loss) for the period | 9904 | €47,797 | €36,565 | -€11,233 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,797 | €36,565 | -€11,233 | -23.5% |
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 28 October 2026 via checked.be.