Apotheek Ravestijn: 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 Ravestijn
Largest movements
- Tangible fixed assets +€157,662
up €157,662 (+124.4%), from €126,733 to €284,395
of which Plant, machinery and equipment: +€178,564
- Receivables within one year -€18,705
down €18,705 (-21.8%), from €85,769 to €67,064
of which Other amounts receivable: -€16,793
- Cash -€16,239
down €16,239 (-39.1%), from €41,509 to €25,270
mainly Investment in fixed assets (net) (-€210,808) and Debts after one year (-€30,857)
- Stocks and contracts +€8,871
up €8,871 (+4.7%), from €189,992 to €198,862
- Other debts +€150,580
up €150,580 (+124.7%), from €120,783 to €271,364
- Debts after one year -€30,857
down €30,857 (-46.9%), from €65,762 to €34,904
- Trade debts +€23,747
up €23,747 (+70.6%), from €33,647 to €57,394
- Gross operating margin -€40,489
down €40,489 (-24.2%), from €167,390 to €126,901
- Depreciation +€18,176
up €18,176 (+60.6%), from €29,970 to €48,146
- Taxes -€9,838
no longer reported in 2024 (was €9,838)
- Financial charges -€7,071
down €7,071 (-50.7%), from €13,951 to €6,880
- Financial income -€2,199
down €2,199 (-68.4%), from €3,213 to €1,014
of which Non-recurring financial income: -€1,790
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €459,329 | €594,034 | +€134,704 | +29.3% |
| Fixed assets | 21/28 | €127,422 | €290,084 | +€162,662 | +127.7% |
| Tangible fixed assets | 22/27 | €126,733 | €284,395 | +€157,662 | +124.4% |
| Land and buildings | 22 | €65,319 | €44,830 | -€20,488 | -31.4% |
| Plant, machinery and equipment | 23 | €49,979 | €228,543 | +€178,564 | +357.3% |
| Furniture and vehicles | 24 | €11,435 | €11,022 | -€413 | -3.6% |
| Financial fixed assets | 28 | €689 | €5,689 | +€5,000 | +725.7% |
| Current assets | 29/58 | €331,907 | €303,950 | -€27,958 | -8.4% |
| Stocks and contracts in progress | 3 | €189,992 | €198,862 | +€8,871 | +4.7% |
| Stocks | 30/36 | €189,992 | €198,862 | +€8,871 | +4.7% |
| Amounts receivable within one year | 40/41 | €85,769 | €67,064 | -€18,705 | -21.8% |
| Trade receivables | 40 | €60,583 | €58,671 | -€1,912 | -3.2% |
| Other amounts receivable | 41 | €25,185 | €8,393 | -€16,793 | -66.7% |
| Cash at bank and in hand | 54/58 | €41,509 | €25,270 | -€16,239 | -39.1% |
| Deferred charges and accrued income | 490/1 | €14,638 | €12,753 | -€1,885 | -12.9% |
| Total equity and liabilities | 10/49 | €459,329 | €594,034 | +€134,704 | +29.3% |
| Equity | 10/15 | €192,830 | €188,072 | -€4,758 | -2.5% |
| 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 | €409,317 | €409,317 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €403,117 | €403,117 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€278,487 | -€283,245 | -€4,758 | -1.7% |
| Amounts payable | 17/49 | €266,499 | €405,961 | +€139,462 | +52.3% |
| Amounts payable after more than one year | 17 | €65,762 | €34,904 | -€30,857 | -46.9% |
| Financial debts | 170/4 | €65,762 | €34,904 | -€30,857 | -46.9% |
| Amounts payable within one year | 42/48 | €195,427 | €371,057 | +€175,630 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €29,605 | €30,857 | +€1,252 | +4.2% |
| Trade debts | 44 | €33,647 | €57,394 | +€23,747 | +70.6% |
| Suppliers | 440/4 | €33,647 | €57,394 | +€23,747 | +70.6% |
| Taxes, remuneration and social security | 45 | €11,392 | €11,443 | +€51 | +0.4% |
| Taxes | 450/3 | €1,813 | - | -€1,813 | |
| Remuneration and social security | 454/9 | €9,579 | €11,443 | +€1,864 | +19.5% |
| Other amounts payable | 47/48 | €120,783 | €271,364 | +€150,580 | +124.7% |
| Accrued charges and deferred income | 492/3 | €5,310 | - | -€5,310 | |
| Non-recurring operating income | 76A | €550 | €1,689 | +€1,139 | +206.8% |
| Remuneration, social security and pensions | 62 | €73,820 | €74,294 | +€473 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,970 | €48,146 | +€18,176 | +60.6% |
| Other operating charges | 640/8 | €3,216 | €3,353 | +€137 | +4.3% |
| Gross operating margin | 9900 | €167,390 | €126,901 | -€40,489 | -24.2% |
| Operating profit (loss) | 9901 | €60,384 | €1,108 | -€59,276 | -98.2% |
| Financial income | 75/76B | €3,213 | €1,014 | -€2,199 | -68.4% |
| Recurring financial income | 75 | €1,423 | €1,014 | -€409 | -28.7% |
| Non-recurring financial income | 76B | €1,790 | - | -€1,790 | |
| Financial charges | 65/66B | €13,951 | €6,880 | -€7,071 | -50.7% |
| Recurring financial charges | 65 | €13,951 | €6,880 | -€7,071 | -50.7% |
| Profit (loss) for the period before taxes | 9903 | €49,646 | -€4,758 | -€54,404 | |
| Income taxes | 67/77 | €9,838 | - | -€9,838 | |
| Profit (loss) for the period | 9904 | €39,809 | -€4,758 | -€44,566 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,809 | -€4,758 | -€44,566 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.