APOTHEEK PUURSFARMA: 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.
What changed
APOTHEEK PUURSFARMA
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€314,756
2024 · €120,658+€194,098
Equity
€137,946
2024 · €137,190+€756
Cash
€185,107
2024 · €260,672-€75,565
Balance sheet total
€1.1m
2024 · €1.3m-€193,389
Largest movements
Assets
- Tangible fixed assets -€124,959
down €124,959 (-18.5%), from €674,024 to €549,064
of which Land and buildings: -€115,848
- Cash -€75,565
down €75,565 (-29.0%), from €260,672 to €185,107
mainly Contributions, distributions and other (-€314,000) and Other debts (-€127,702)
- Stocks and contracts +€13,312
up €13,312 (+6.2%), from €213,652 to €226,964
Equity and liabilities
- Other debts -€127,702
down €127,702 (-24.0%), from €532,595 to €404,893
- Debts after one year -€62,868
down €62,868 (-13.3%), from €471,752 to €408,884
Income statement
- Gross operating margin +€261,458
up €261,458 (+102%), from €257,063 to €518,521
- Taxes +€74,700
up €74,700 (+42,808%), from €175 to €74,875
- Depreciation -€14,842
down €14,842 (-18.8%), from €78,763 to €63,922
- Staff costs +€11,519
up €11,519 (+32.8%), from €35,074 to €46,593
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.
Result 2024
€120,658
Gross operating margin
+€261,458
Staff costs
-€11,519
Depreciation
+€14,842
Other operating charges
-€204
Other operating items
+€6,403
Financial income
-€656
Financial charges
-€1,525
Taxes
-€74,700
Result 2025
€314,756
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€243,670
Investment
+€61,161
Financing
-€380,396
Cash 2024
€260,672
From operations (derived)
+€243,670
Net result for the year
+€314,756
Depreciation
+€63,922
Stocks and contracts
-€13,312
Receivables within one year
+€4,463
Deferred charges and accrued income
+€1,591
Trade debts
+€1,988
Tax, wage and social debts
-€1,606
Other debts
-€127,702
Accrued charges and deferred income
-€430
Investment (derived)
+€61,161
Investment in fixed assets (net)
+€61,038
Current investments
+€124
Financing
-€380,396
Debts after one year
-€62,868
Current portion of long-term debt
-€3,528
Contributions, distributions and other
-€314,000
Cash 2025
€185,107
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,295,823 | €1,102,433 | -€193,389 | -14.9% |
| Fixed assets | 21/28 | €675,499 | €550,540 | -€124,959 | -18.5% |
| Tangible fixed assets | 22/27 | €674,024 | €549,064 | -€124,959 | -18.5% |
| Land and buildings | 22 | €650,639 | €534,791 | -€115,848 | -17.8% |
| Plant, machinery and equipment | 23 | €21,387 | €11,053 | -€10,334 | -48.3% |
| Furniture and vehicles | 24 | €1,999 | €3,221 | +€1,222 | +61.1% |
| Financial fixed assets | 28 | €1,475 | €1,475 | = | 0.0% |
| Current assets | 29/58 | €620,323 | €551,894 | -€68,430 | -11.0% |
| Stocks and contracts in progress | 3 | €213,652 | €226,964 | +€13,312 | +6.2% |
| Stocks | 30/36 | €213,652 | €226,964 | +€13,312 | +6.2% |
| Amounts receivable within one year | 40/41 | €125,593 | €121,130 | -€4,463 | -3.6% |
| Trade receivables | 40 | €112,325 | €115,457 | +€3,133 | +2.8% |
| Other amounts receivable | 41 | €13,268 | €5,673 | -€7,595 | -57.2% |
| Current investments | 50/53 | €124 | €0 | -€124 | -100% |
| Cash at bank and in hand | 54/58 | €260,672 | €185,107 | -€75,565 | -29.0% |
| Deferred charges and accrued income | 490/1 | €20,284 | €18,693 | -€1,591 | -7.8% |
| Total equity and liabilities | 10/49 | €1,295,823 | €1,102,433 | -€193,389 | -14.9% |
| Equity | 10/15 | €137,190 | €137,946 | +€756 | +0.6% |
| Contributions | 10/11 | €73,129 | €73,129 | = | 0.0% |
| Capital | 10 | €73,129 | €73,129 | = | 0.0% |
| Issued capital | 100 | €73,129 | €73,129 | = | 0.0% |
| Reserves | 13 | €64,061 | €64,818 | +€756 | +1.2% |
| Non-distributable reserves | 130/1 | €7,313 | €7,313 | = | 0.0% |
| Legal reserve | 130 | €7,313 | €7,313 | = | 0.0% |
| Distributable reserves | 133 | €56,749 | €57,505 | +€756 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,158,633 | €964,487 | -€194,146 | -16.8% |
| Amounts payable after more than one year | 17 | €471,752 | €408,884 | -€62,868 | -13.3% |
| Financial debts | 170/4 | €471,752 | €408,884 | -€62,868 | -13.3% |
| Amounts payable within one year | 42/48 | €685,754 | €554,906 | -€130,847 | -19.1% |
| Current portion of amounts payable after more than one year | 42 | €66,312 | €62,784 | -€3,528 | -5.3% |
| Trade debts | 44 | €78,063 | €80,051 | +€1,988 | +2.5% |
| Suppliers | 440/4 | €78,063 | €80,051 | +€1,988 | +2.5% |
| Taxes, remuneration and social security | 45 | €8,783 | €7,177 | -€1,606 | -18.3% |
| Taxes | 450/3 | €110 | €84 | -€26 | -23.6% |
| Remuneration and social security | 454/9 | €8,673 | €7,093 | -€1,580 | -18.2% |
| Other amounts payable | 47/48 | €532,595 | €404,893 | -€127,702 | -24.0% |
| Accrued charges and deferred income | 492/3 | €1,127 | €697 | -€430 | -38.1% |
| Non-recurring operating income | 76A | €0 | €255,952 | +€255,952 | |
| Remuneration, social security and pensions | 62 | €35,074 | €46,593 | +€11,519 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,763 | €63,922 | -€14,842 | -18.8% |
| Other operating charges | 640/8 | €4,563 | €4,767 | +€204 | +4.5% |
| Non-recurring operating charges | 66A | €6,403 | €0 | -€6,403 | -100% |
| Gross operating margin | 9900 | €257,063 | €518,521 | +€261,458 | +102% |
| Operating profit (loss) | 9901 | €132,260 | €403,239 | +€270,980 | +205% |
| Financial income | 75/76B | €4,126 | €3,470 | -€656 | -15.9% |
| Recurring financial income | 75 | €4,126 | €3,470 | -€656 | -15.9% |
| Financial charges | 65/66B | €15,553 | €17,079 | +€1,525 | +9.8% |
| Recurring financial charges | 65 | €15,553 | €17,079 | +€1,525 | +9.8% |
| Profit (loss) for the period before taxes | 9903 | €120,833 | €389,631 | +€268,798 | +222% |
| Income taxes | 67/77 | €175 | €74,875 | +€74,700 | +42,808% |
| Profit (loss) for the period | 9904 | €120,658 | €314,756 | +€194,098 | +161% |
| Profit (loss) for the period to be appropriated | 9905 | €120,658 | €314,756 | +€194,098 | +161% |
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 30 October 2026 via checked.be.