Apotheek Rogge: 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 Rogge
Largest movements
- Receivables within one year +€86,588
up €86,588 (+11.0%), from €783,831 to €870,419
of which Other amounts receivable: +€53,377
- Cash +€63,731
up €63,731 (+155%), from €41,215 to €104,947
mainly Net result for the year (+€127,807) and Other debts (+€81,844)
- Current investments -€50,000
no longer reported in 2025 (was €50,000)
- Tangible fixed assets -€25,953
down €25,953 (-8.2%), from €314,830 to €288,877
of which Land and buildings: -€22,123
- Stocks and contracts +€21,254
up €21,254 (+11.4%), from €186,649 to €207,902
- Reserves +€127,807
up €127,807 (+16.8%), from €761,678 to €889,485
of which Tax-exempt reserves: +€100,754
- Other debts +€81,844
up €81,844 (+25.2%), from €324,632 to €406,475
- Trade debts -€77,188
down €77,188 (-45.1%), from €171,232 to €94,044
- Debts after one year -€31,267
down €31,267 (-22.3%), from €140,338 to €109,071
- Gross operating margin -€40,499
down €40,499 (-11.8%), from €344,341 to €303,841
- Taxes -€13,346
down €13,346 (-21.0%), from €63,498 to €50,152
- Staff costs +€9,449
up €9,449 (+10.4%), from €90,507 to €99,956
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 | €1,475,871 | €1,583,596 | +€107,726 | +7.3% |
| Fixed assets | 21/28 | €314,830 | €288,877 | -€25,953 | -8.2% |
| Tangible fixed assets | 22/27 | €314,830 | €288,877 | -€25,953 | -8.2% |
| Land and buildings | 22 | €299,100 | €276,978 | -€22,123 | -7.4% |
| Plant, machinery and equipment | 23 | €13,614 | €10,414 | -€3,200 | -23.5% |
| Furniture and vehicles | 24 | €2,115 | €1,485 | -€631 | -29.8% |
| Current assets | 29/58 | €1,161,041 | €1,294,719 | +€133,679 | +11.5% |
| Stocks and contracts in progress | 3 | €186,649 | €207,902 | +€21,254 | +11.4% |
| Stocks | 30/36 | €186,649 | €207,902 | +€21,254 | +11.4% |
| Amounts receivable within one year | 40/41 | €783,831 | €870,419 | +€86,588 | +11.0% |
| Trade receivables | 40 | €32,286 | €65,498 | +€33,212 | +103% |
| Other amounts receivable | 41 | €751,545 | €804,922 | +€53,377 | +7.1% |
| Current investments | 50/53 | €50,000 | - | -€50,000 | |
| Cash at bank and in hand | 54/58 | €41,215 | €104,947 | +€63,731 | +155% |
| Deferred charges and accrued income | 490/1 | €99,346 | €111,451 | +€12,105 | +12.2% |
| Total equity and liabilities | 10/49 | €1,475,871 | €1,583,596 | +€107,726 | +7.3% |
| Equity | 10/15 | €780,278 | €908,085 | +€127,807 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €761,678 | €889,485 | +€127,807 | +16.8% |
| Tax-exempt reserves | 132 | €40,696 | €141,449 | +€100,754 | +248% |
| Distributable reserves | 133 | €720,982 | €748,036 | +€27,053 | +3.8% |
| Provisions and deferred taxes | 16 | €13,565 | €12,066 | -€1,499 | -11.0% |
| Deferred taxes | 168 | €13,565 | €12,066 | -€1,499 | -11.0% |
| Amounts payable | 17/49 | €682,028 | €663,445 | -€18,583 | -2.7% |
| Amounts payable after more than one year | 17 | €140,338 | €109,071 | -€31,267 | -22.3% |
| Financial debts | 170/4 | €140,338 | €109,071 | -€31,267 | -22.3% |
| Amounts payable within one year | 42/48 | €538,450 | €550,415 | +€11,965 | +2.2% |
| Current portion of amounts payable after more than one year | 42 | €30,900 | €31,267 | +€367 | +1.2% |
| Trade debts | 44 | €171,232 | €94,044 | -€77,188 | -45.1% |
| Suppliers | 440/4 | €171,232 | €94,044 | -€77,188 | -45.1% |
| Taxes, remuneration and social security | 45 | €11,687 | €18,630 | +€6,943 | +59.4% |
| Taxes | 450/3 | €223 | €254 | +€31 | +14.0% |
| Remuneration and social security | 454/9 | €11,464 | €18,376 | +€6,912 | +60.3% |
| Other amounts payable | 47/48 | €324,632 | €406,475 | +€81,844 | +25.2% |
| Accrued charges and deferred income | 492/3 | €3,240 | €3,958 | +€718 | +22.2% |
| Remuneration, social security and pensions | 62 | €90,507 | €99,956 | +€9,449 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,256 | €25,953 | -€303 | -1.2% |
| Other operating charges | 640/8 | €1,583 | €1,607 | +€23 | +1.5% |
| Gross operating margin | 9900 | €344,341 | €303,841 | -€40,499 | -11.8% |
| Operating profit (loss) | 9901 | €225,994 | €176,326 | -€49,669 | -22.0% |
| Financial income | 75/76B | €8,945 | €9,320 | +€375 | +4.2% |
| Recurring financial income | 75 | €8,945 | €9,320 | +€375 | +4.2% |
| Financial charges | 65/66B | €6,236 | €9,185 | +€2,949 | +47.3% |
| Recurring financial charges | 65 | €6,236 | €9,185 | +€2,949 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €228,703 | €176,461 | -€52,242 | -22.8% |
| Transfer from deferred taxes | 780 | €1,499 | €1,499 | = | 0.0% |
| Income taxes | 67/77 | €63,498 | €50,152 | -€13,346 | -21.0% |
| Profit (loss) for the period | 9904 | €166,703 | €127,807 | -€38,896 | -23.3% |
| Transfer from tax-exempt reserves | 789 | €4,496 | €4,496 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | - | €105,250 | +€105,250 | |
| Profit (loss) for the period to be appropriated | 9905 | €171,199 | €27,053 | -€144,146 | -84.2% |
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.