APOTHEEK ROOSEVELT: 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 ROOSEVELT
Largest movements
- Tangible fixed assets -€220,016
down €220,016 (-82.5%), from €266,734 to €46,717
of which Land and buildings: -€214,574
- Cash -€46,059
down €46,059 (-57.9%), from €79,488 to €33,429
- Receivables within one year -€14,030
down €14,030 (-11.1%), from €125,991 to €111,961
of which Trade receivables: -€9,728
- Stocks and contracts +€12,371
up €12,371 (+11.0%), from €112,052 to €124,423
- Debts after one year -€308,885
no longer reported in 2025 (was €308,885)
- Other debts +€38,664
up €38,664 (+25.0%), from €154,534 to €193,198
- Current portion of long-term debt -€33,539
no longer reported in 2025 (was €33,539)
- Trade debts +€32,216
up €32,216 (+111%), from €29,016 to €61,232
- Tax, wage and social debts +€16,734
up €16,734 (+119%), from €14,113 to €30,847
of which Remuneration and social security: +€9,141
- Staff costs +€126,411
up €126,411 (+110%), from €114,746 to €241,157
- Gross operating margin +€80,944
up €80,944 (+32.8%), from €246,942 to €327,886
- Depreciation -€16,609
down €16,609 (-46.9%), from €35,380 to €18,771
- Financial charges +€7,723
up €7,723 (+24.5%), from €31,537 to €39,260
- Taxes -€7,161
down €7,161 (-50.3%), from €14,227 to €7,066
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €587,705 | €318,502 | -€269,203 | -45.8% |
| Fixed assets | 21/28 | €266,734 | €46,717 | -€220,016 | -82.5% |
| Tangible fixed assets | 22/27 | €266,734 | €46,717 | -€220,016 | -82.5% |
| Land and buildings | 22 | €214,574 | - | -€214,574 | |
| Plant, machinery and equipment | 23 | €46,271 | €43,263 | -€3,008 | -6.5% |
| Furniture and vehicles | 24 | €3,395 | €2,001 | -€1,394 | -41.0% |
| Other tangible fixed assets | 26 | €2,493 | €1,453 | -€1,041 | -41.7% |
| Current assets | 29/58 | €320,971 | €271,785 | -€49,186 | -15.3% |
| Stocks and contracts in progress | 3 | €112,052 | €124,423 | +€12,371 | +11.0% |
| Stocks | 30/36 | €112,052 | €124,423 | +€12,371 | +11.0% |
| Amounts receivable within one year | 40/41 | €125,991 | €111,961 | -€14,030 | -11.1% |
| Trade receivables | 40 | €82,077 | €72,349 | -€9,728 | -11.9% |
| Other amounts receivable | 41 | €43,914 | €39,612 | -€4,302 | -9.8% |
| Cash at bank and in hand | 54/58 | €79,488 | €33,429 | -€46,059 | -57.9% |
| Deferred charges and accrued income | 490/1 | €3,440 | €1,972 | -€1,468 | -42.7% |
| Total equity and liabilities | 10/49 | €587,705 | €318,502 | -€269,203 | -45.8% |
| Equity | 10/15 | €36,001 | €29,689 | -€6,312 | -17.5% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €21,860 | €11,089 | -€10,771 | -49.3% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €20,000 | €11,089 | -€8,911 | -44.6% |
| Profit (loss) carried forward | 14 | €1,741 | - | -€1,741 | |
| Amounts payable | 17/49 | €551,704 | €288,813 | -€262,891 | -47.7% |
| Amounts payable after more than one year | 17 | €308,885 | - | -€308,885 | |
| Financial debts | 170/4 | €308,885 | - | -€308,885 | |
| Amounts payable within one year | 42/48 | €240,029 | €285,277 | +€45,248 | +18.9% |
| Current portion of amounts payable after more than one year | 42 | €33,539 | - | -€33,539 | |
| Financial debts | 43 | €8,827 | - | -€8,827 | |
| Credit institutions | 430/8 | €8,827 | - | -€8,827 | |
| Trade debts | 44 | €29,016 | €61,232 | +€32,216 | +111% |
| Suppliers | 440/4 | €29,016 | €61,232 | +€32,216 | +111% |
| Taxes, remuneration and social security | 45 | €14,113 | €30,847 | +€16,734 | +119% |
| Taxes | 450/3 | €629 | €8,222 | +€7,593 | +1,207% |
| Remuneration and social security | 454/9 | €13,484 | €22,625 | +€9,141 | +67.8% |
| Other amounts payable | 47/48 | €154,534 | €193,198 | +€38,664 | +25.0% |
| Accrued charges and deferred income | 492/3 | €2,791 | €3,537 | +€746 | +26.7% |
| Non-recurring operating income | 76A | - | €39,086 | +€39,086 | |
| Remuneration, social security and pensions | 62 | €114,746 | €241,157 | +€126,411 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,380 | €18,771 | -€16,609 | -46.9% |
| Other operating charges | 640/8 | €9,605 | €4,219 | -€5,386 | -56.1% |
| Gross operating margin | 9900 | €246,942 | €327,886 | +€80,944 | +32.8% |
| Operating profit (loss) | 9901 | €87,211 | €63,739 | -€23,472 | -26.9% |
| Financial income | 75/76B | €11 | €75 | +€64 | +570% |
| Recurring financial income | 75 | €11 | €75 | +€64 | +570% |
| Financial charges | 65/66B | €31,537 | €39,260 | +€7,723 | +24.5% |
| Recurring financial charges | 65 | €31,537 | €39,260 | +€7,723 | +24.5% |
| Profit (loss) for the period before taxes | 9903 | €55,686 | €24,554 | -€31,131 | -55.9% |
| Income taxes | 67/77 | €14,227 | €7,066 | -€7,161 | -50.3% |
| Profit (loss) for the period | 9904 | €41,459 | €17,488 | -€23,971 | -57.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,459 | €17,488 | -€23,971 | -57.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.