APOTHEEK RUPELFARMA: 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 RUPELFARMA
Largest movements
- Current investments -€175,821
down €175,821 (-100%), from €175,821 to €0
- Cash +€96,085
up €96,085 (+31.2%), from €308,055 to €404,140
mainly Current investments (+€175,821) and Net result for the year (+€151,953)
- Receivables within one year -€32,024
down €32,024 (-33.0%), from €96,987 to €64,963
of which Trade receivables: -€25,459
- Stocks and contracts -€25,996
down €25,996 (-21.7%), from €119,567 to €93,571
- Tangible fixed assets -€19,747
down €19,747 (-60.4%), from €32,684 to €12,937
of which Furniture and vehicles: -€13,298
- Reserves -€160,120
down €160,120 (-24.1%), from €665,205 to €505,085
- Trade debts -€21,112
down €21,112 (-41.0%), from €51,433 to €30,321
- Accrued charges and deferred income +€12,061
up €12,061 (+1,836%), from €657 to €12,718
- Other debts +€9,224
up €9,224 (+309%), from €2,987 to €12,211
- Gross operating margin +€27,818
up €27,818 (+9.4%), from €295,171 to €322,988
- Financial income +€21,103
up €21,103 (+400%), from €5,278 to €26,381
- Taxes +€7,790
up €7,790 (+24.3%), from €32,011 to €39,801
- Depreciation -€6,227
down €6,227 (-40.3%), from €15,465 to €9,239
- Staff costs +€3,650
up €3,650 (+2.6%), from €138,510 to €142,160
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 | €748,011 | €590,834 | -€157,176 | -21.0% |
| Fixed assets | 21/28 | €35,184 | €12,937 | -€22,247 | -63.2% |
| Tangible fixed assets | 22/27 | €32,684 | €12,937 | -€19,747 | -60.4% |
| Land and buildings | 22 | €4,260 | €1,063 | -€3,197 | -75.1% |
| Plant, machinery and equipment | 23 | €12,832 | €9,580 | -€3,252 | -25.3% |
| Furniture and vehicles | 24 | €15,592 | €2,294 | -€13,298 | -85.3% |
| Financial fixed assets | 28 | €2,500 | €0 | -€2,500 | -100% |
| Current assets | 29/58 | €712,826 | €577,898 | -€134,929 | -18.9% |
| Stocks and contracts in progress | 3 | €119,567 | €93,571 | -€25,996 | -21.7% |
| Stocks | 30/36 | €119,567 | €93,571 | -€25,996 | -21.7% |
| Amounts receivable within one year | 40/41 | €96,987 | €64,963 | -€32,024 | -33.0% |
| Trade receivables | 40 | €90,061 | €64,602 | -€25,459 | -28.3% |
| Other amounts receivable | 41 | €6,927 | €361 | -€6,565 | -94.8% |
| Current investments | 50/53 | €175,821 | €0 | -€175,821 | -100% |
| Cash at bank and in hand | 54/58 | €308,055 | €404,140 | +€96,085 | +31.2% |
| Deferred charges and accrued income | 490/1 | €12,396 | €15,223 | +€2,827 | +22.8% |
| Total equity and liabilities | 10/49 | €748,011 | €590,834 | -€157,176 | -21.0% |
| Equity | 10/15 | €677,605 | €517,485 | -€160,120 | -23.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €665,205 | €505,085 | -€160,120 | -24.1% |
| Distributable reserves | 133 | €665,205 | €505,085 | -€160,120 | -24.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €70,406 | €73,349 | +€2,944 | +4.2% |
| Amounts payable within one year | 42/48 | €69,749 | €60,632 | -€9,117 | -13.1% |
| Trade debts | 44 | €51,433 | €30,321 | -€21,112 | -41.0% |
| Suppliers | 440/4 | €51,433 | €30,321 | -€21,112 | -41.0% |
| Taxes, remuneration and social security | 45 | €15,329 | €18,100 | +€2,772 | +18.1% |
| Taxes | 450/3 | €2,555 | €11,554 | +€8,999 | +352% |
| Remuneration and social security | 454/9 | €12,774 | €6,546 | -€6,228 | -48.8% |
| Other amounts payable | 47/48 | €2,987 | €12,211 | +€9,224 | +309% |
| Accrued charges and deferred income | 492/3 | €657 | €12,718 | +€12,061 | +1,836% |
| Non-recurring operating income | 76A | - | €8,431 | +€8,431 | |
| Remuneration, social security and pensions | 62 | €138,510 | €142,160 | +€3,650 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,465 | €9,239 | -€6,227 | -40.3% |
| Other operating charges | 640/8 | €1,163 | €1,132 | -€31 | -2.7% |
| Gross operating margin | 9900 | €295,171 | €322,988 | +€27,818 | +9.4% |
| Operating profit (loss) | 9901 | €140,032 | €170,458 | +€30,426 | +21.7% |
| Financial income | 75/76B | €5,278 | €26,381 | +€21,103 | +400% |
| Recurring financial income | 75 | €5,278 | €26,381 | +€21,103 | +400% |
| Financial charges | 65/66B | €3,134 | €5,085 | +€1,952 | +62.3% |
| Recurring financial charges | 65 | €3,134 | €5,085 | +€1,952 | +62.3% |
| Profit (loss) for the period before taxes | 9903 | €142,176 | €191,753 | +€49,577 | +34.9% |
| Income taxes | 67/77 | €32,011 | €39,801 | +€7,790 | +24.3% |
| Profit (loss) for the period | 9904 | €110,165 | €151,953 | +€41,787 | +37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €110,165 | €151,953 | +€41,787 | +37.9% |
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 20 October 2026 via checked.be.