Apotheek Roos: 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 Roos
Largest movements
- Cash +€54,161
up €54,161 (+17.7%), from €305,691 to €359,852
mainly Net result for the year (+€158,722) and Depreciation (+€86,382)
- Tangible fixed assets -€46,166
down €46,166 (-11.1%), from €415,145 to €368,979
- Intangible fixed assets -€18,796
down €18,796 (-10.9%), from €172,199 to €153,403
- Reserves +€108,722
up €108,722 (+13.9%), from €779,951 to €888,673
- Debts after one year -€59,693
down €59,693 (-19.9%), from €300,086 to €240,393
- Trade debts -€35,979
down €35,979 (-17.7%), from €203,782 to €167,803
- Tax, wage and social debts -€29,990
down €29,990 (-27.0%), from €111,262 to €81,272
of which Taxes: -€44,453
- Turnover -€2.6m
no longer reported in 2025 (was €2.6m)
- Purchases and services -€2.0m
no longer reported in 2025 (was €2.0m)
- Gross operating margin +€107,446
up €107,446 (+15.4%), from €699,526 to €806,972
- Staff costs +€100,033
up €100,033 (+26.3%), from €379,765 to €479,798
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 | €1,473,172 | €1,455,235 | -€17,937 | -1.2% |
| Fixed assets | 21/28 | €587,599 | €522,637 | -€64,962 | -11.1% |
| Intangible fixed assets | 21 | €172,199 | €153,403 | -€18,796 | -10.9% |
| Tangible fixed assets | 22/27 | €415,145 | €368,979 | -€46,166 | -11.1% |
| Land and buildings | 22 | €149,956 | €139,983 | -€9,973 | -6.7% |
| Plant, machinery and equipment | 23 | €15,709 | €10,360 | -€5,349 | -34.1% |
| Furniture and vehicles | 24 | €76,214 | €66,670 | -€9,544 | -12.5% |
| Other tangible fixed assets | 26 | €173,266 | €151,966 | -€21,300 | -12.3% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €885,573 | €932,598 | +€47,025 | +5.3% |
| Stocks and contracts in progress | 3 | €411,471 | €420,376 | +€8,905 | +2.2% |
| Stocks | 30/36 | €411,471 | €420,376 | +€8,905 | +2.2% |
| Amounts receivable within one year | 40/41 | €161,692 | €148,062 | -€13,630 | -8.4% |
| Trade receivables | 40 | €140,375 | €122,034 | -€18,341 | -13.1% |
| Other amounts receivable | 41 | €21,317 | €26,028 | +€4,711 | +22.1% |
| Cash at bank and in hand | 54/58 | €305,691 | €359,852 | +€54,161 | +17.7% |
| Deferred charges and accrued income | 490/1 | €6,719 | €4,308 | -€2,411 | -35.9% |
| Total equity and liabilities | 10/49 | €1,473,172 | €1,455,235 | -€17,937 | -1.2% |
| Equity | 10/15 | €797,351 | €906,073 | +€108,722 | +13.6% |
| Contributions | 10/11 | €17,400 | €17,400 | = | 0.0% |
| Reserves | 13 | €779,951 | €888,673 | +€108,722 | +13.9% |
| Distributable reserves | 133 | €779,951 | €888,673 | +€108,722 | +13.9% |
| Amounts payable | 17/49 | €675,821 | €549,162 | -€126,659 | -18.7% |
| Amounts payable after more than one year | 17 | €300,086 | €240,393 | -€59,693 | -19.9% |
| Financial debts | 170/4 | €300,086 | €240,393 | -€59,693 | -19.9% |
| Amounts payable within one year | 42/48 | €375,735 | €308,769 | -€66,966 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €60,691 | €59,694 | -€997 | -1.6% |
| Trade debts | 44 | €203,782 | €167,803 | -€35,979 | -17.7% |
| Suppliers | 440/4 | €203,782 | €167,803 | -€35,979 | -17.7% |
| Taxes, remuneration and social security | 45 | €111,262 | €81,272 | -€29,990 | -27.0% |
| Taxes | 450/3 | €47,039 | €2,586 | -€44,453 | -94.5% |
| Remuneration and social security | 454/9 | €64,223 | €78,686 | +€14,463 | +22.5% |
| Turnover | 70 | €2,620,915 | - | -€2.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,966,814 | - | -€2.0m | |
| Remuneration, social security and pensions | 62 | €379,765 | €479,798 | +€100,033 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,513 | €86,382 | +€13,869 | +19.1% |
| Other operating charges | 640/8 | €8,147 | €10,702 | +€2,555 | +31.4% |
| Gross operating margin | 9900 | €699,526 | €806,972 | +€107,446 | +15.4% |
| Operating profit (loss) | 9901 | €239,101 | €230,090 | -€9,011 | -3.8% |
| Financial income | 75/76B | €1,108 | €1,041 | -€67 | -6.0% |
| Recurring financial income | 75 | €1,108 | €1,041 | -€67 | -6.0% |
| Financial charges | 65/66B | €16,858 | €18,114 | +€1,256 | +7.5% |
| Recurring financial charges | 65 | €16,858 | €18,114 | +€1,256 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €223,351 | €213,017 | -€10,334 | -4.6% |
| Income taxes | 67/77 | €53,987 | €54,295 | +€308 | +0.6% |
| Profit (loss) for the period | 9904 | €169,364 | €158,722 | -€10,642 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €169,364 | €158,722 | -€10,642 | -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 1 November 2026 via checked.be.