APOTHEEK RUPPOL: 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 RUPPOL
Largest movements
- Cash +€19,114
up €19,114 (+30.0%), from €63,626 to €82,741
mainly Net result for the year (+€17,913) and Depreciation (+€10,736)
- Receivables within one year -€10,355
down €10,355 (-14.1%), from €73,418 to €63,063
of which Trade receivables: -€20,090
- Tangible fixed assets -€9,643
down €9,643 (-27.6%), from €35,001 to €25,357
of which Furniture and vehicles: -€6,162
- Deferred charges and accrued income +€2,851
up €2,851 (+56.2%), from €5,076 to €7,927
- Reserves +€17,913
up €17,913 (+9.7%), from €184,398 to €202,311
- Tax, wage and social debts -€15,009
down €15,009 (-73.6%), from €20,380 to €5,371
of which Taxes: -€15,075
- Gross operating margin -€23,691
down €23,691 (-22.5%), from €105,426 to €81,735
- Taxes -€5,517
down €5,517 (-37.3%), from €14,800 to €9,283
- Staff costs -€1,228
down €1,228 (-2.8%), from €43,188 to €41,960
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 | €265,300 | €266,201 | +€901 | +0.3% |
| Fixed assets | 21/28 | €35,001 | €25,357 | -€9,643 | -27.6% |
| Tangible fixed assets | 22/27 | €35,001 | €25,357 | -€9,643 | -27.6% |
| Land and buildings | 22 | €9,164 | €6,335 | -€2,829 | -30.9% |
| Plant, machinery and equipment | 23 | €5,628 | €4,976 | -€652 | -11.6% |
| Furniture and vehicles | 24 | €20,208 | €14,046 | -€6,162 | -30.5% |
| Current assets | 29/58 | €230,299 | €240,844 | +€10,544 | +4.6% |
| Stocks and contracts in progress | 3 | €88,179 | €87,113 | -€1,066 | -1.2% |
| Stocks | 30/36 | €88,179 | €87,113 | -€1,066 | -1.2% |
| Amounts receivable within one year | 40/41 | €73,418 | €63,063 | -€10,355 | -14.1% |
| Trade receivables | 40 | €67,235 | €47,145 | -€20,090 | -29.9% |
| Other amounts receivable | 41 | €6,182 | €15,917 | +€9,735 | +157% |
| Cash at bank and in hand | 54/58 | €63,626 | €82,741 | +€19,114 | +30.0% |
| Deferred charges and accrued income | 490/1 | €5,076 | €7,927 | +€2,851 | +56.2% |
| Total equity and liabilities | 10/49 | €265,300 | €266,201 | +€901 | +0.3% |
| Equity | 10/15 | €196,798 | €214,711 | +€17,913 | +9.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €184,398 | €202,311 | +€17,913 | +9.7% |
| Distributable reserves | 133 | €184,398 | €202,311 | +€17,913 | +9.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €68,502 | €51,490 | -€17,012 | -24.8% |
| Amounts payable within one year | 42/48 | €66,197 | €48,647 | -€17,550 | -26.5% |
| Trade debts | 44 | €31,066 | €29,295 | -€1,771 | -5.7% |
| Suppliers | 440/4 | €31,066 | €29,295 | -€1,771 | -5.7% |
| Taxes, remuneration and social security | 45 | €20,380 | €5,371 | -€15,009 | -73.6% |
| Taxes | 450/3 | €15,738 | €663 | -€15,075 | -95.8% |
| Remuneration and social security | 454/9 | €4,642 | €4,707 | +€66 | +1.4% |
| Other amounts payable | 47/48 | €14,751 | €13,981 | -€770 | -5.2% |
| Accrued charges and deferred income | 492/3 | €2,305 | €2,843 | +€538 | +23.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €43,188 | €41,960 | -€1,228 | -2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,342 | €10,736 | +€395 | +3.8% |
| Other operating charges | 640/8 | €2,307 | €1,589 | -€718 | -31.1% |
| Gross operating margin | 9900 | €105,426 | €81,735 | -€23,691 | -22.5% |
| Operating profit (loss) | 9901 | €49,589 | €27,449 | -€22,140 | -44.6% |
| Financial income | 75/76B | €1,999 | €961 | -€1,038 | -51.9% |
| Recurring financial income | 75 | €1,999 | €961 | -€1,038 | -51.9% |
| Financial charges | 65/66B | €1,567 | €1,215 | -€351 | -22.4% |
| Recurring financial charges | 65 | €1,567 | €1,215 | -€351 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €50,022 | €27,195 | -€22,826 | -45.6% |
| Income taxes | 67/77 | €14,800 | €9,283 | -€5,517 | -37.3% |
| Profit (loss) for the period | 9904 | €35,222 | €17,913 | -€17,309 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,222 | €17,913 | -€17,309 | -49.1% |
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 23 October 2026 via checked.be.