APOTHEEK REYSKENS: 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 REYSKENS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€79,550
2024 · €84,123-€4,574
Equity
€109,596
2024 · €109,546+€50
Cash
€77,920
2024 · €73,259+€4,661
Balance sheet total
€652,964
2024 · €666,792-€13,829
Largest movements
Assets
- Tangible fixed assets -€32,159
down €32,159 (-8.5%), from €379,631 to €347,472
of which Land and buildings: -€38,768
- Stocks and contracts +€14,079
up €14,079 (+10.0%), from €140,222 to €154,301
Equity and liabilities
- Debts after one year -€35,278
down €35,278 (-11.5%), from €306,650 to €271,371
- Accrued charges and deferred income +€11,622
up €11,622 (+172%), from €6,746 to €18,369
Income statement
- Gross operating margin -€13,135
down €13,135 (-8.0%), from €163,274 to €150,138
- Financial income +€3,591
up €3,591 (+8,515%), from €42 to €3,633
- Depreciation -€2,676
down €2,676 (-6.4%), from €41,938 to €39,263
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
€84,123
Gross operating margin
-€13,135
Staff costs
+€558
Depreciation
+€2,676
Other operating charges
-€97
Financial income
+€3,591
Financial charges
+€1,426
Taxes
+€409
Result 2025
€79,550
raises the resultlowers the result
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
+€125,633
Investment
-€7,104
Financing
-€113,868
Cash 2024
€73,259
From operations (derived)
+€125,633
Net result for the year
+€79,550
Depreciation
+€39,263
Stocks and contracts
-€14,079
Receivables within one year
-€1,011
Deferred charges and accrued income
+€1,422
Trade debts
+€2,267
Tax, wage and social debts
+€929
Other debts
+€5,672
Accrued charges and deferred income
+€11,622
Investment (derived)
-€7,104
Investment in fixed assets (net)
-€7,104
Financing
-€113,868
Debts after one year
-€35,278
Current portion of long-term debt
+€910
Contributions, distributions and other
-€79,500
Cash 2025
€77,920
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €666,792 | €652,964 | -€13,829 | -2.1% |
| Fixed assets | 21/28 | €379,631 | €347,472 | -€32,159 | -8.5% |
| Tangible fixed assets | 22/27 | €379,631 | €347,472 | -€32,159 | -8.5% |
| Land and buildings | 22 | €377,538 | €338,770 | -€38,768 | -10.3% |
| Plant, machinery and equipment | 23 | €1,773 | €1,534 | -€239 | -13.5% |
| Furniture and vehicles | 24 | €320 | €7,168 | +€6,848 | +2,141% |
| Current assets | 29/58 | €287,161 | €305,492 | +€18,330 | +6.4% |
| Stocks and contracts in progress | 3 | €140,222 | €154,301 | +€14,079 | +10.0% |
| Stocks | 30/36 | €140,222 | €154,301 | +€14,079 | +10.0% |
| Amounts receivable within one year | 40/41 | €67,589 | €68,600 | +€1,011 | +1.5% |
| Trade receivables | 40 | €65,804 | €67,331 | +€1,527 | +2.3% |
| Other amounts receivable | 41 | €1,785 | €1,269 | -€516 | -28.9% |
| Cash at bank and in hand | 54/58 | €73,259 | €77,920 | +€4,661 | +6.4% |
| Deferred charges and accrued income | 490/1 | €6,092 | €4,670 | -€1,422 | -23.3% |
| Total equity and liabilities | 10/49 | €666,792 | €652,964 | -€13,829 | -2.1% |
| Equity | 10/15 | €109,546 | €109,596 | +€50 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €97,146 | €97,196 | +€50 | +0.1% |
| Distributable reserves | 133 | €97,146 | €97,196 | +€50 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €557,246 | €543,368 | -€13,878 | -2.5% |
| Amounts payable after more than one year | 17 | €306,650 | €271,371 | -€35,278 | -11.5% |
| Financial debts | 170/4 | €306,650 | €271,371 | -€35,278 | -11.5% |
| Amounts payable within one year | 42/48 | €243,850 | €253,628 | +€9,778 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €34,368 | €35,278 | +€910 | +2.6% |
| Trade debts | 44 | €64,318 | €66,585 | +€2,267 | +3.5% |
| Suppliers | 440/4 | €64,318 | €66,585 | +€2,267 | +3.5% |
| Taxes, remuneration and social security | 45 | €528 | €1,457 | +€929 | +176% |
| Taxes | 450/3 | €290 | €0 | -€290 | -100% |
| Remuneration and social security | 454/9 | €238 | €1,457 | +€1,219 | +511% |
| Other amounts payable | 47/48 | €144,635 | €150,307 | +€5,672 | +3.9% |
| Accrued charges and deferred income | 492/3 | €6,746 | €18,369 | +€11,622 | +172% |
| Remuneration, social security and pensions | 62 | €13,089 | €12,531 | -€558 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,938 | €39,263 | -€2,676 | -6.4% |
| Other operating charges | 640/8 | €2,356 | €2,453 | +€97 | +4.1% |
| Gross operating margin | 9900 | €163,274 | €150,138 | -€13,135 | -8.0% |
| Operating profit (loss) | 9901 | €105,891 | €95,891 | -€9,999 | -9.4% |
| Financial income | 75/76B | €42 | €3,633 | +€3,591 | +8,515% |
| Recurring financial income | 75 | €42 | €3,633 | +€3,591 | +8,515% |
| Financial charges | 65/66B | €11,519 | €10,093 | -€1,426 | -12.4% |
| Recurring financial charges | 65 | €11,519 | €10,093 | -€1,426 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €94,414 | €89,432 | -€4,982 | -5.3% |
| Income taxes | 67/77 | €10,290 | €9,882 | -€409 | -4.0% |
| Profit (loss) for the period | 9904 | €84,123 | €79,550 | -€4,574 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €84,123 | €79,550 | -€4,574 | -5.4% |
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 20 October 2026 via checked.be.