Apotheek Reynders: 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 Reynders
Largest movements
- Cash -€311,363
down €311,363 (-55.5%), from €561,232 to €249,869
mainly Contributions, distributions and other (-€223,230) and Debts after one year (-€145,000)
- Receivables within one year +€124,017
up €124,017 (+42.5%), from €291,822 to €415,839
of which Trade receivables: +€66,913
- Stocks and contracts +€27,230
up €27,230 (+16.0%), from €170,118 to €197,349
- Tangible fixed assets -€11,685
down €11,685 (-26.4%), from €44,309 to €32,624
of which Plant, machinery and equipment: -€6,300
- Debts after one year -€145,000
down €145,000 (-66.4%), from €218,500 to €73,500
- Other debts -€114,543
down €114,543 (-34.0%), from €337,216 to €222,673
- Trade debts +€51,952
up €51,952 (+12.9%), from €402,112 to €454,065
- Advances received +€27,966
up €27,966, from €0 to €27,966
- Tax, wage and social debts +€14,920
up €14,920 (+86.1%), from €17,338 to €32,259
of which Taxes: +€13,750
- Gross operating margin +€64,556
up €64,556 (+19.9%), from €324,817 to €389,372
- Taxes +€16,061
up €16,061 (+39.6%), from €40,571 to €56,632
- Financial charges -€8,097
down €8,097 (-46.7%), from €17,327 to €9,230
- Staff costs +€5,286
up €5,286 (+6.1%), from €86,621 to €91,907
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 | €1,095,496 | €924,050 | -€171,446 | -15.7% |
| Fixed assets | 21/28 | €70,309 | €58,624 | -€11,685 | -16.6% |
| Tangible fixed assets | 22/27 | €44,309 | €32,624 | -€11,685 | -26.4% |
| Plant, machinery and equipment | 23 | €25,200 | €18,900 | -€6,300 | -25.0% |
| Other tangible fixed assets | 26 | €19,109 | €13,724 | -€5,385 | -28.2% |
| Financial fixed assets | 28 | €26,000 | €26,000 | = | 0.0% |
| Current assets | 29/58 | €1,025,187 | €865,427 | -€159,761 | -15.6% |
| Stocks and contracts in progress | 3 | €170,118 | €197,349 | +€27,230 | +16.0% |
| Stocks | 30/36 | €170,118 | €197,349 | +€27,230 | +16.0% |
| Amounts receivable within one year | 40/41 | €291,822 | €415,839 | +€124,017 | +42.5% |
| Trade receivables | 40 | €242,599 | €309,511 | +€66,913 | +27.6% |
| Other amounts receivable | 41 | €49,223 | €106,328 | +€57,105 | +116% |
| Cash at bank and in hand | 54/58 | €561,232 | €249,869 | -€311,363 | -55.5% |
| Deferred charges and accrued income | 490/1 | €2,015 | €2,369 | +€354 | +17.6% |
| Total equity and liabilities | 10/49 | €1,095,496 | €924,050 | -€171,446 | -15.7% |
| Equity | 10/15 | €63,723 | €63,723 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €43,723 | €43,723 | = | 0.0% |
| Distributable reserves | 133 | €43,723 | €43,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,031,773 | €860,327 | -€171,446 | -16.6% |
| Amounts payable after more than one year | 17 | €218,500 | €73,500 | -€145,000 | -66.4% |
| Financial debts | 170/4 | €218,500 | €73,500 | -€145,000 | -66.4% |
| Amounts payable within one year | 42/48 | €772,916 | €753,213 | -€19,704 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €16,250 | €16,250 | = | 0.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €402,112 | €454,065 | +€51,952 | +12.9% |
| Suppliers | 440/4 | €402,112 | €454,065 | +€51,952 | +12.9% |
| Advances received on contracts in progress | 46 | €0 | €27,966 | +€27,966 | |
| Taxes, remuneration and social security | 45 | €17,338 | €32,259 | +€14,920 | +86.1% |
| Taxes | 450/3 | €6,184 | €19,934 | +€13,750 | +222% |
| Remuneration and social security | 454/9 | €11,154 | €12,325 | +€1,171 | +10.5% |
| Other amounts payable | 47/48 | €337,216 | €222,673 | -€114,543 | -34.0% |
| Accrued charges and deferred income | 492/3 | €40,357 | €33,615 | -€6,742 | -16.7% |
| Remuneration, social security and pensions | 62 | €86,621 | €91,907 | +€5,286 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,671 | €12,858 | +€188 | +1.5% |
| Other operating charges | 640/8 | €1,567 | €664 | -€902 | -57.6% |
| Gross operating margin | 9900 | €324,817 | €389,372 | +€64,556 | +19.9% |
| Operating profit (loss) | 9901 | €223,959 | €283,943 | +€59,984 | +26.8% |
| Financial income | 75/76B | €3,150 | €5,149 | +€1,999 | +63.5% |
| Recurring financial income | 75 | €3,150 | €5,149 | +€1,999 | +63.5% |
| Financial charges | 65/66B | €17,327 | €9,230 | -€8,097 | -46.7% |
| Recurring financial charges | 65 | €17,327 | €9,230 | -€8,097 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | €209,782 | €279,862 | +€70,080 | +33.4% |
| Income taxes | 67/77 | €40,571 | €56,632 | +€16,061 | +39.6% |
| Profit (loss) for the period | 9904 | €169,212 | €223,230 | +€54,019 | +31.9% |
| Profit (loss) for the period to be appropriated | 9905 | €169,212 | €223,230 | +€54,019 | +31.9% |
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 27 October 2026 via checked.be.