APOTHEEK PROOSTERBOS: what changed
What changed
APOTHEEK PROOSTERBOS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€303,835
2024 · €222,893+€80,941
Equity
€204,551
2024 · €204,551
Cash
€438,896
2024 · €201,237+€237,659
Balance sheet total
€1.1m
2024 · €891,292+€237,282
Largest movements
Assets
- Cash +€237,659
up €237,659 (+118%), from €201,237 to €438,896
mainly Net result for the year (+€303,835) and Other debts (+€264,291)
- Tangible fixed assets -€17,994
down €17,994 (-5.8%), from €311,909 to €293,915
of which Land and buildings: -€19,704
- Stocks and contracts +€14,706
up €14,706 (+6.9%), from €214,126 to €228,831
Equity and liabilities
- Other debts +€264,291
up €264,291 (+112%), from €236,836 to €501,127
- Debts after one year -€46,342
down €46,342 (-15.1%), from €307,756 to €261,414
- Trade debts +€15,681
up €15,681 (+19.5%), from €80,403 to €96,084
Income statement
- Gross operating margin +€68,705
up €68,705 (+17.6%), from €390,180 to €458,885
- Taxes -€17,562
down €17,562 (-45.1%), from €38,976 to €21,415
- Staff costs +€5,704
up €5,704 (+6.1%), from €94,012 to €99,716
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
€222,893
Gross operating margin
+€68,705
Staff costs
-€5,704
Depreciation
+€837
Other operating charges
-€480
Financial income
-€1,423
Financial charges
+€1,445
Taxes
+€17,562
Result 2025
€303,835
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
+€589,855
Investment
-€4,314
Financing
-€347,882
Cash 2024
€201,237
From operations (derived)
+€589,855
Net result for the year
+€303,835
Depreciation
+€22,308
Stocks and contracts
-€14,706
Receivables within one year
-€6,376
Deferred charges and accrued income
+€3,464
Trade debts
+€15,681
Tax, wage and social debts
+€1,296
Other debts
+€264,291
Accrued charges and deferred income
+€61
Investment (derived)
-€4,314
Investment in fixed assets (net)
-€4,314
Financing
-€347,882
Debts after one year
-€46,342
Current portion of long-term debt
+€2,294
Contributions, distributions and other
-€303,835
Cash 2025
€438,896
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €891,292 | €1,128,574 | +€237,282 | +26.6% |
| Fixed assets | 21/28 | €311,909 | €293,915 | -€17,994 | -5.8% |
| Tangible fixed assets | 22/27 | €311,909 | €293,915 | -€17,994 | -5.8% |
| Land and buildings | 22 | €305,659 | €285,954 | -€19,704 | -6.4% |
| Plant, machinery and equipment | 23 | €678 | €512 | -€167 | -24.6% |
| Furniture and vehicles | 24 | €5,572 | €7,449 | +€1,877 | +33.7% |
| Current assets | 29/58 | €579,383 | €834,659 | +€255,276 | +44.1% |
| Stocks and contracts in progress | 3 | €214,126 | €228,831 | +€14,706 | +6.9% |
| Stocks | 30/36 | €214,126 | €228,831 | +€14,706 | +6.9% |
| Amounts receivable within one year | 40/41 | €156,014 | €162,390 | +€6,376 | +4.1% |
| Trade receivables | 40 | €147,707 | €161,166 | +€13,459 | +9.1% |
| Other amounts receivable | 41 | €8,307 | €1,225 | -€7,083 | -85.3% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €201,237 | €438,896 | +€237,659 | +118% |
| Deferred charges and accrued income | 490/1 | €8,005 | €4,540 | -€3,464 | -43.3% |
| Total equity and liabilities | 10/49 | €891,292 | €1,128,574 | +€237,282 | +26.6% |
| Equity | 10/15 | €204,551 | €204,551 | = | 0.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €142,578 | €142,578 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,574 | €16,574 | = | 0.0% |
| Distributable reserves | 133 | €119,807 | €119,807 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €686,740 | €924,022 | +€237,282 | +34.6% |
| Amounts payable after more than one year | 17 | €307,756 | €261,414 | -€46,342 | -15.1% |
| Financial debts | 170/4 | €307,756 | €261,414 | -€46,342 | -15.1% |
| Amounts payable within one year | 42/48 | €378,974 | €662,537 | +€283,562 | +74.8% |
| Current portion of amounts payable after more than one year | 42 | €42,396 | €44,690 | +€2,294 | +5.4% |
| Trade debts | 44 | €80,403 | €96,084 | +€15,681 | +19.5% |
| Suppliers | 440/4 | €80,403 | €96,084 | +€15,681 | +19.5% |
| Taxes, remuneration and social security | 45 | €19,340 | €20,635 | +€1,296 | +6.7% |
| Taxes | 450/3 | €3,478 | €2,702 | -€776 | -22.3% |
| Remuneration and social security | 454/9 | €15,862 | €17,933 | +€2,072 | +13.1% |
| Other amounts payable | 47/48 | €236,836 | €501,127 | +€264,291 | +112% |
| Accrued charges and deferred income | 492/3 | €10 | €72 | +€61 | +600% |
| Remuneration, social security and pensions | 62 | €94,012 | €99,716 | +€5,704 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,145 | €22,308 | -€837 | -3.6% |
| Other operating charges | 640/8 | €2,319 | €2,800 | +€480 | +20.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €390,180 | €458,885 | +€68,705 | +17.6% |
| Operating profit (loss) | 9901 | €270,704 | €334,061 | +€63,357 | +23.4% |
| Financial income | 75/76B | €2,469 | €1,046 | -€1,423 | -57.6% |
| Recurring financial income | 75 | €2,469 | €1,046 | -€1,423 | -57.6% |
| Financial charges | 65/66B | €11,304 | €9,858 | -€1,445 | -12.8% |
| Recurring financial charges | 65 | €11,304 | €9,858 | -€1,445 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €261,870 | €325,249 | +€63,380 | +24.2% |
| Income taxes | 67/77 | €38,976 | €21,415 | -€17,562 | -45.1% |
| Profit (loss) for the period | 9904 | €222,893 | €303,835 | +€80,941 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €222,893 | €303,835 | +€80,941 | +36.3% |
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 4 November 2026 via checked.be.