Apotheek Rechtstro: 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 Rechtstro
Largest movements
- Receivables within one year +€315,168
up €315,168 (+212%), from €148,351 to €463,519
of which Other amounts receivable: +€300,013
- Cash +€43,000
up €43,000 (+20.6%), from €209,006 to €252,006
mainly Other debts (+€473,985) and Debts after one year (+€255,062)
- Stocks and contracts +€34,963
up €34,963 (+18.7%), from €186,576 to €221,539
- Tangible fixed assets +€28,543
up €28,543 (+14.9%), from €192,009 to €220,552
of which Furniture and vehicles: +€16,409
- Other debts +€473,985
up €473,985 (+11,642%), from €4,071 to €478,056
- Reserves -€387,097
down €387,097 (-65.4%), from €591,565 to €204,468
of which Distributable reserves: -€387,097
- Debts after one year +€255,062
new in 2025: €255,062
- Trade debts +€39,096
up €39,096 (+36.0%), from €108,724 to €147,820
- Current portion of long-term debt +€35,328
new in 2025: €35,328
- Staff costs +€41,205
up €41,205 (+50.1%), from €82,304 to €123,509
- Gross operating margin +€25,391
up €25,391 (+10.6%), from €239,183 to €264,574
- Taxes -€25,375
down €25,375 (-88.2%), from €28,772 to €3,397
- Financial charges +€8,864
up €8,864 (+185%), from €4,786 to €13,650
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 | €745,725 | €1,166,136 | +€420,411 | +56.4% |
| Fixed assets | 21/28 | €192,009 | €220,552 | +€28,543 | +14.9% |
| Tangible fixed assets | 22/27 | €192,009 | €220,552 | +€28,543 | +14.9% |
| Land and buildings | 22 | €143,830 | €141,646 | -€2,184 | -1.5% |
| Plant, machinery and equipment | 23 | €29,930 | €44,248 | +€14,318 | +47.8% |
| Furniture and vehicles | 24 | €18,249 | €34,658 | +€16,409 | +89.9% |
| Current assets | 29/58 | €553,716 | €945,584 | +€391,868 | +70.8% |
| Stocks and contracts in progress | 3 | €186,576 | €221,539 | +€34,963 | +18.7% |
| Stocks | 30/36 | €186,576 | €221,539 | +€34,963 | +18.7% |
| Amounts receivable within one year | 40/41 | €148,351 | €463,519 | +€315,168 | +212% |
| Trade receivables | 40 | €144,899 | €160,054 | +€15,155 | +10.5% |
| Other amounts receivable | 41 | €3,452 | €303,464 | +€300,013 | +8,691% |
| Cash at bank and in hand | 54/58 | €209,006 | €252,006 | +€43,000 | +20.6% |
| Deferred charges and accrued income | 490/1 | €9,783 | €8,521 | -€1,262 | -12.9% |
| Total equity and liabilities | 10/49 | €745,725 | €1,166,136 | +€420,411 | +56.4% |
| Equity | 10/15 | €610,165 | €223,068 | -€387,097 | -63.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €591,565 | €204,468 | -€387,097 | -65.4% |
| Tax-exempt reserves | 132 | €53,644 | €53,644 | = | 0.0% |
| Distributable reserves | 133 | €537,921 | €150,824 | -€387,097 | -72.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €135,560 | €943,068 | +€807,508 | +596% |
| Amounts payable after more than one year | 17 | - | €255,062 | +€255,062 | |
| Financial debts | 170/4 | - | €255,062 | +€255,062 | |
| Amounts payable within one year | 42/48 | €135,257 | €687,263 | +€552,006 | +408% |
| Current portion of amounts payable after more than one year | 42 | - | €35,328 | +€35,328 | |
| Trade debts | 44 | €108,724 | €147,820 | +€39,096 | +36.0% |
| Suppliers | 440/4 | €108,724 | €147,820 | +€39,096 | +36.0% |
| Taxes, remuneration and social security | 45 | €22,462 | €26,058 | +€3,597 | +16.0% |
| Taxes | 450/3 | €11,244 | €7,327 | -€3,917 | -34.8% |
| Remuneration and social security | 454/9 | €11,218 | €18,732 | +€7,514 | +67.0% |
| Other amounts payable | 47/48 | €4,071 | €478,056 | +€473,985 | +11,642% |
| Accrued charges and deferred income | 492/3 | €304 | €743 | +€440 | +145% |
| Non-recurring operating income | 76A | - | €27,241 | +€27,241 | |
| Remuneration, social security and pensions | 62 | €82,304 | €123,509 | +€41,205 | +50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,263 | €30,195 | +€932 | +3.2% |
| Other operating charges | 640/8 | €2,682 | €3,220 | +€538 | +20.0% |
| Non-recurring operating charges | 66A | €138 | €0 | -€138 | -100% |
| Gross operating margin | 9900 | €239,183 | €264,574 | +€25,391 | +10.6% |
| Operating profit (loss) | 9901 | €124,796 | €107,650 | -€17,146 | -13.7% |
| Financial income | 75/76B | €429 | €300 | -€129 | -30.0% |
| Recurring financial income | 75 | €429 | €300 | -€129 | -30.0% |
| Financial charges | 65/66B | €4,786 | €13,650 | +€8,864 | +185% |
| Recurring financial charges | 65 | €4,786 | €13,650 | +€8,864 | +185% |
| Profit (loss) for the period before taxes | 9903 | €120,439 | €94,300 | -€26,138 | -21.7% |
| Income taxes | 67/77 | €28,772 | €3,397 | -€25,375 | -88.2% |
| Profit (loss) for the period | 9904 | €91,667 | €90,903 | -€764 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €91,667 | €90,903 | -€764 | -0.8% |
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 23 October 2026 via checked.be.