APOTHEEK REYMEN: 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 REYMEN
Largest movements
- Tangible fixed assets -€51,324
down €51,324 (-7.0%), from €738,282 to €686,959
of which Plant, machinery and equipment: -€36,108
- Receivables within one year +€45,808
up €45,808 (+56.6%), from €80,911 to €126,719
of which Trade receivables: +€46,405
- Cash +€24,680
up €24,680 (+26.4%), from €93,440 to €118,120
mainly Net result for the year (+€51,841) and Depreciation (+€51,324)
- Stocks and contracts +€19,125
up €19,125 (+13.5%), from €141,255 to €160,380
- Profit (loss) carried forward +€51,841
up €51,841 (+22.2%), from €234,006 to €285,848
- Debts after one year -€36,783
down €36,783 (-6.3%), from €586,650 to €549,867
- Staff costs +€7,787
up €7,787 (+14.3%), from €54,414 to €62,201
- Gross operating margin +€6,922
up €6,922 (+3.5%), from €195,537 to €202,459
- Financial charges -€4,104
down €4,104 (-14.9%), from €27,570 to €23,466
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 | €1,180,428 | €1,220,008 | +€39,581 | +3.4% |
| Fixed assets | 21/28 | €738,282 | €686,959 | -€51,324 | -7.0% |
| Tangible fixed assets | 22/27 | €738,282 | €686,959 | -€51,324 | -7.0% |
| Land and buildings | 22 | €506,910 | €491,694 | -€15,215 | -3.0% |
| Plant, machinery and equipment | 23 | €231,373 | €195,265 | -€36,108 | -15.6% |
| Current assets | 29/58 | €442,145 | €533,050 | +€90,904 | +20.6% |
| Stocks and contracts in progress | 3 | €141,255 | €160,380 | +€19,125 | +13.5% |
| Stocks | 30/36 | €141,255 | €160,380 | +€19,125 | +13.5% |
| Amounts receivable within one year | 40/41 | €80,911 | €126,719 | +€45,808 | +56.6% |
| Trade receivables | 40 | €74,135 | €120,540 | +€46,405 | +62.6% |
| Other amounts receivable | 41 | €6,777 | €6,179 | -€597 | -8.8% |
| Current investments | 50/53 | €105,402 | €106,923 | +€1,521 | +1.4% |
| Cash at bank and in hand | 54/58 | €93,440 | €118,120 | +€24,680 | +26.4% |
| Deferred charges and accrued income | 490/1 | €21,137 | €20,907 | -€229 | -1.1% |
| Total equity and liabilities | 10/49 | €1,180,428 | €1,220,008 | +€39,581 | +3.4% |
| Equity | 10/15 | €421,414 | €473,256 | +€51,841 | +12.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,808 | €168,808 | = | 0.0% |
| Distributable reserves | 133 | €168,808 | €168,808 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,006 | €285,848 | +€51,841 | +22.2% |
| Amounts payable | 17/49 | €759,013 | €746,753 | -€12,261 | -1.6% |
| Amounts payable after more than one year | 17 | €586,650 | €549,867 | -€36,783 | -6.3% |
| Financial debts | 170/4 | €586,650 | €549,867 | -€36,783 | -6.3% |
| Amounts payable within one year | 42/48 | €168,338 | €191,499 | +€23,161 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €36,208 | €36,783 | +€575 | +1.6% |
| Trade debts | 44 | €37,464 | €49,407 | +€11,942 | +31.9% |
| Suppliers | 440/4 | €37,464 | €49,407 | +€11,942 | +31.9% |
| Taxes, remuneration and social security | 45 | €18,241 | €26,565 | +€8,323 | +45.6% |
| Taxes | 450/3 | €948 | €10,261 | +€9,313 | +982% |
| Remuneration and social security | 454/9 | €17,293 | €16,304 | -€989 | -5.7% |
| Other amounts payable | 47/48 | €76,424 | €78,744 | +€2,320 | +3.0% |
| Accrued charges and deferred income | 492/3 | €4,025 | €5,387 | +€1,362 | +33.8% |
| Remuneration, social security and pensions | 62 | €54,414 | €62,201 | +€7,787 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,953 | €51,324 | +€370 | +0.7% |
| Other operating charges | 640/8 | €423 | €204 | -€219 | -51.7% |
| Gross operating margin | 9900 | €195,537 | €202,459 | +€6,922 | +3.5% |
| Operating profit (loss) | 9901 | €89,747 | €88,730 | -€1,017 | -1.1% |
| Financial income | 75/76B | €128 | €1,678 | +€1,550 | +1,208% |
| Recurring financial income | 75 | €128 | €1,678 | +€1,550 | +1,208% |
| Financial charges | 65/66B | €27,570 | €23,466 | -€4,104 | -14.9% |
| Recurring financial charges | 65 | €27,570 | €23,466 | -€4,104 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €62,306 | €66,942 | +€4,637 | +7.4% |
| Income taxes | 67/77 | €13,532 | €15,101 | +€1,569 | +11.6% |
| Profit (loss) for the period | 9904 | €48,773 | €51,841 | +€3,068 | +6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,773 | €51,841 | +€3,068 | +6.3% |
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.