"APOTHEEK ROTTI": 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 ROTTI"
Largest movements
- Receivables within one year +€38,899
up €38,899 (+56.3%), from €69,036 to €107,935
of which Other amounts receivable: +€25,233
- Intangible fixed assets -€35,000
down €35,000 (-14.1%), from €247,877 to €212,877
- Cash -€18,346
down €18,346 (-21.4%), from €85,914 to €67,568
mainly Other debts (-€65,037) and Receivables within one year (-€38,899)
- Stocks and contracts -€11,498
down €11,498 (-8.3%), from €138,002 to €126,504
- Other debts -€65,037
down €65,037 (-17.4%), from €374,167 to €309,130
- Trade debts +€40,579
up €40,579 (+71.4%), from €56,814 to €97,394
- Debts after one year -€11,333
down €11,333 (-39.3%), from €28,828 to €17,495
- Gross operating margin -€65,105
down €65,105 (-43.8%), from €148,502 to €83,396
- Taxes -€13,722
down €13,722 (-72.5%), from €18,934 to €5,213
- Financial charges +€9,767
up €9,767 (+60.5%), from €16,135 to €25,902
- Depreciation +€2,340
up €2,340 (+5.1%), from €46,114 to €48,454
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 | €684,988 | €656,849 | -€28,139 | -4.1% |
| Fixed assets | 21/28 | €322,363 | €282,272 | -€40,091 | -12.4% |
| Intangible fixed assets | 21 | €247,877 | €212,877 | -€35,000 | -14.1% |
| Tangible fixed assets | 22/27 | €74,486 | €69,395 | -€5,091 | -6.8% |
| Plant, machinery and equipment | 23 | €70,724 | €66,877 | -€3,847 | -5.4% |
| Furniture and vehicles | 24 | €3,762 | €2,518 | -€1,244 | -33.1% |
| Current assets | 29/58 | €362,625 | €374,577 | +€11,952 | +3.3% |
| Stocks and contracts in progress | 3 | €138,002 | €126,504 | -€11,498 | -8.3% |
| Stocks | 30/36 | €138,002 | €126,504 | -€11,498 | -8.3% |
| Amounts receivable within one year | 40/41 | €69,036 | €107,935 | +€38,899 | +56.3% |
| Trade receivables | 40 | €65,970 | €79,636 | +€13,666 | +20.7% |
| Other amounts receivable | 41 | €3,066 | €28,299 | +€25,233 | +823% |
| Cash at bank and in hand | 54/58 | €85,914 | €67,568 | -€18,346 | -21.4% |
| Deferred charges and accrued income | 490/1 | €69,673 | €72,570 | +€2,897 | +4.2% |
| Total equity and liabilities | 10/49 | €684,988 | €656,849 | -€28,139 | -4.1% |
| Equity | 10/15 | €213,870 | €217,497 | +€3,627 | +1.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €208,870 | €212,497 | +€3,627 | +1.7% |
| Distributable reserves | 133 | €208,870 | €212,497 | +€3,627 | +1.7% |
| Amounts payable | 17/49 | €471,118 | €439,352 | -€31,766 | -6.7% |
| Amounts payable after more than one year | 17 | €28,828 | €17,495 | -€11,333 | -39.3% |
| Financial debts | 170/4 | €28,828 | €17,495 | -€11,333 | -39.3% |
| Amounts payable within one year | 42/48 | €442,290 | €420,007 | -€22,283 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €11,076 | €11,333 | +€257 | +2.3% |
| Trade debts | 44 | €56,814 | €97,394 | +€40,579 | +71.4% |
| Suppliers | 440/4 | €56,814 | €97,394 | +€40,579 | +71.4% |
| Taxes, remuneration and social security | 45 | €233 | €2,150 | +€1,917 | +823% |
| Taxes | 450/3 | €233 | - | -€233 | |
| Remuneration and social security | 454/9 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €374,167 | €309,130 | -€65,037 | -17.4% |
| Accrued charges and deferred income | 492/3 | - | €1,850 | +€1,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,114 | €48,454 | +€2,340 | +5.1% |
| Other operating charges | 640/8 | €814 | €954 | +€140 | +17.2% |
| Gross operating margin | 9900 | €148,502 | €83,396 | -€65,105 | -43.8% |
| Operating profit (loss) | 9901 | €101,574 | €33,989 | -€67,585 | -66.5% |
| Financial income | 75/76B | €844 | €753 | -€91 | -10.7% |
| Recurring financial income | 75 | €844 | €753 | -€91 | -10.7% |
| Financial charges | 65/66B | €16,135 | €25,902 | +€9,767 | +60.5% |
| Recurring financial charges | 65 | €16,135 | €25,902 | +€9,767 | +60.5% |
| Profit (loss) for the period before taxes | 9903 | €86,283 | €8,839 | -€77,443 | -89.8% |
| Income taxes | 67/77 | €18,934 | €5,213 | -€13,722 | -72.5% |
| Profit (loss) for the period | 9904 | €67,348 | €3,627 | -€63,722 | -94.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,348 | €3,627 | -€63,722 | -94.6% |
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 14 October 2026 via checked.be.