APOTHEEK RUMMEN: 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 RUMMEN
Largest movements
- Cash +€41,400
up €41,400 (+89.4%), from €46,286 to €87,686
mainly Net result for the year (+€33,229) and Depreciation (+€31,415)
- Receivables within one year -€28,065
down €28,065 (-24.2%), from €115,898 to €87,833
of which Trade receivables: -€23,996
- Tangible fixed assets -€22,291
down €22,291 (-7.5%), from €298,391 to €276,099
of which Furniture and vehicles: -€11,154
- Reserves +€33,229
up €33,229 (+76.8%), from €43,252 to €76,481
- Debts after one year -€30,028
down €30,028 (-9.2%), from €327,981 to €297,953
- Trade debts -€14,894
down €14,894 (-14.1%), from €105,365 to €90,471
- Gross operating margin +€12,005
up €12,005 (+17.0%), from €70,579 to €82,584
- Taxes +€2,495
up €2,495 (+35.9%), from €6,953 to €9,448
- Financial charges -€926
down €926 (-8.4%), from €11,004 to €10,078
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.
Cash bridge derived
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 | €535,549 | €526,789 | -€8,759 | -1.6% |
| Fixed assets | 21/28 | €298,391 | €276,099 | -€22,291 | -7.5% |
| Tangible fixed assets | 22/27 | €298,391 | €276,099 | -€22,291 | -7.5% |
| Land and buildings | 22 | €172,957 | €172,175 | -€782 | -0.5% |
| Plant, machinery and equipment | 23 | €63,551 | €53,196 | -€10,355 | -16.3% |
| Furniture and vehicles | 24 | €61,882 | €50,727 | -€11,154 | -18.0% |
| Current assets | 29/58 | €237,158 | €250,690 | +€13,532 | +5.7% |
| Amounts receivable after more than one year | 29 | €18,000 | €14,000 | -€4,000 | -22.2% |
| Other amounts receivable | 291 | €18,000 | €14,000 | -€4,000 | -22.2% |
| Stocks and contracts in progress | 3 | €49,697 | €53,015 | +€3,318 | +6.7% |
| Stocks | 30/36 | €49,697 | €53,015 | +€3,318 | +6.7% |
| Amounts receivable within one year | 40/41 | €115,898 | €87,833 | -€28,065 | -24.2% |
| Trade receivables | 40 | €111,830 | €87,833 | -€23,996 | -21.5% |
| Other amounts receivable | 41 | €4,069 | €0 | -€4,069 | -100.0% |
| Cash at bank and in hand | 54/58 | €46,286 | €87,686 | +€41,400 | +89.4% |
| Deferred charges and accrued income | 490/1 | €7,277 | €8,156 | +€878 | +12.1% |
| Total equity and liabilities | 10/49 | €535,549 | €526,789 | -€8,759 | -1.6% |
| Equity | 10/15 | €53,252 | €86,481 | +€33,229 | +62.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €43,252 | €76,481 | +€33,229 | +76.8% |
| Distributable reserves | 133 | €43,252 | €76,481 | +€33,229 | +76.8% |
| Amounts payable | 17/49 | €482,297 | €440,308 | -€41,989 | -8.7% |
| Amounts payable after more than one year | 17 | €327,981 | €297,953 | -€30,028 | -9.2% |
| Financial debts | 170/4 | €327,981 | €297,953 | -€30,028 | -9.2% |
| Amounts payable within one year | 42/48 | €154,210 | €142,245 | -€11,966 | -7.8% |
| Current portion of amounts payable after more than one year | 42 | €29,194 | €30,028 | +€834 | +2.9% |
| Trade debts | 44 | €105,365 | €90,471 | -€14,894 | -14.1% |
| Suppliers | 440/4 | €105,365 | €90,471 | -€14,894 | -14.1% |
| Taxes, remuneration and social security | 45 | €19,651 | €20,882 | +€1,231 | +6.3% |
| Taxes | 450/3 | €17,051 | €18,303 | +€1,251 | +7.3% |
| Remuneration and social security | 454/9 | €2,600 | €2,579 | -€21 | -0.8% |
| Other amounts payable | 47/48 | €0 | €863 | +€863 | |
| Accrued charges and deferred income | 492/3 | €105 | €110 | +€5 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,594 | €31,415 | -€179 | -0.6% |
| Other operating charges | 640/8 | €1,320 | €1,210 | -€109 | -8.3% |
| Gross operating margin | 9900 | €70,579 | €82,584 | +€12,005 | +17.0% |
| Operating profit (loss) | 9901 | €37,666 | €49,958 | +€12,293 | +32.6% |
| Financial income | 75/76B | €2,736 | €2,797 | +€61 | +2.2% |
| Recurring financial income | 75 | €2,736 | €2,797 | +€61 | +2.2% |
| Financial charges | 65/66B | €11,004 | €10,078 | -€926 | -8.4% |
| Recurring financial charges | 65 | €11,004 | €10,078 | -€926 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €29,398 | €42,677 | +€13,279 | +45.2% |
| Income taxes | 67/77 | €6,953 | €9,448 | +€2,495 | +35.9% |
| Profit (loss) for the period | 9904 | €22,445 | €33,229 | +€10,785 | +48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,445 | €33,229 | +€10,785 | +48.0% |
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 10 October 2026 via checked.be.