APOTHEEK RYCKAERT-VERSCHOOTE: 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.
What changed
APOTHEEK RYCKAERT-VERSCHOOTE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€267,148
2024 · €272,771-€5,623
Equity
€389,551
2024 · €394,295-€4,744
Cash
€348,656
2024 · €383,704-€35,048
Balance sheet total
€1.0m
2024 · €1.1m-€22,274
Largest movements
Assets
- Cash -€35,048
down €35,048 (-9.1%), from €383,704 to €348,656
mainly Contributions, distributions and other (-€271,891) and Debts after one year (-€33,628)
- Deferred charges and accrued income +€11,684
up €11,684 (+10.8%), from €108,066 to €119,751
Equity and liabilities
- Debts after one year -€33,628
down €33,628 (-26.2%), from €128,434 to €94,806
- Trade debts +€18,359
up €18,359 (+11.0%), from €166,586 to €184,945
- Other debts -€12,277
down €12,277 (-4.2%), from €295,529 to €283,252
- Tax, wage and social debts +€10,867
up €10,867 (+67.0%), from €16,215 to €27,082
of which Taxes: +€11,248
Income statement
- Gross operating margin -€6,629
down €6,629 (-1.6%), from €411,381 to €404,752
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.
Result 2024
€272,771
Gross operating margin
-€6,629
Staff costs
-€368
Depreciation
-€1,981
Other operating charges
-€1,140
Financial income
+€1,137
Financial charges
+€763
Taxes
+€2,595
Result 2025
€267,148
raises the resultlowers the result
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.
From operations
+€285,039
Investment
-€16,159
Financing
-€303,928
Cash 2024
€383,704
From operations (derived)
+€285,039
Net result for the year
+€267,148
Depreciation
+€22,502
Stocks and contracts
-€8,399
Receivables within one year
+€965
Deferred charges and accrued income
-€11,684
Provisions
-€2,443
Trade debts
+€18,359
Tax, wage and social debts
+€10,867
Other debts
-€12,277
Investment (derived)
-€16,159
Investment in fixed assets (net)
-€16,159
Financing
-€303,928
Debts after one year
-€33,628
Current portion of long-term debt
+€1,591
Contributions, distributions and other
-€271,891
Cash 2025
€348,656
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,062,020 | €1,039,746 | -€22,274 | -2.1% |
| Fixed assets | 21/28 | €375,558 | €369,215 | -€6,344 | -1.7% |
| Tangible fixed assets | 22/27 | €374,009 | €367,665 | -€6,344 | -1.7% |
| Land and buildings | 22 | €361,377 | €344,757 | -€16,620 | -4.6% |
| Plant, machinery and equipment | 23 | €9,957 | €9,169 | -€788 | -7.9% |
| Furniture and vehicles | 24 | €2,674 | €13,739 | +€11,064 | +414% |
| Financial fixed assets | 28 | €1,550 | €1,550 | = | 0.0% |
| Current assets | 29/58 | €686,462 | €670,532 | -€15,930 | -2.3% |
| Stocks and contracts in progress | 3 | €148,562 | €156,960 | +€8,399 | +5.7% |
| Stocks | 30/36 | €148,562 | €156,960 | +€8,399 | +5.7% |
| Amounts receivable within one year | 40/41 | €46,130 | €45,165 | -€965 | -2.1% |
| Trade receivables | 40 | €2,529 | €233 | -€2,296 | -90.8% |
| Other amounts receivable | 41 | €43,601 | €44,932 | +€1,332 | +3.1% |
| Cash at bank and in hand | 54/58 | €383,704 | €348,656 | -€35,048 | -9.1% |
| Deferred charges and accrued income | 490/1 | €108,066 | €119,751 | +€11,684 | +10.8% |
| Total equity and liabilities | 10/49 | €1,062,020 | €1,039,746 | -€22,274 | -2.1% |
| Equity | 10/15 | €394,295 | €389,551 | -€4,744 | -1.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €370,319 | €365,575 | -€4,744 | -1.3% |
| Tax-exempt reserves | 132 | €88,459 | €83,715 | -€4,744 | -5.4% |
| Distributable reserves | 133 | €281,860 | €281,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,376 | €5,376 | = | 0.0% |
| Provisions and deferred taxes | 16 | €27,755 | €25,313 | -€2,443 | -8.8% |
| Deferred taxes | 168 | €27,755 | €25,313 | -€2,443 | -8.8% |
| Amounts payable | 17/49 | €639,970 | €624,882 | -€15,088 | -2.4% |
| Amounts payable after more than one year | 17 | €128,434 | €94,806 | -€33,628 | -26.2% |
| Financial debts | 170/4 | €128,434 | €94,806 | -€33,628 | -26.2% |
| Amounts payable within one year | 42/48 | €510,366 | €528,907 | +€18,540 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €32,037 | €33,628 | +€1,591 | +5.0% |
| Trade debts | 44 | €166,586 | €184,945 | +€18,359 | +11.0% |
| Suppliers | 440/4 | €166,586 | €184,945 | +€18,359 | +11.0% |
| Taxes, remuneration and social security | 45 | €16,215 | €27,082 | +€10,867 | +67.0% |
| Taxes | 450/3 | €14,470 | €25,718 | +€11,248 | +77.7% |
| Remuneration and social security | 454/9 | €1,745 | €1,364 | -€381 | -21.8% |
| Other amounts payable | 47/48 | €295,529 | €283,252 | -€12,277 | -4.2% |
| Accrued charges and deferred income | 492/3 | €1,170 | €1,170 | = | 0.0% |
| Non-recurring operating income | 76A | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €10,909 | €11,277 | +€368 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,521 | €22,502 | +€1,981 | +9.7% |
| Other operating charges | 640/8 | €4,495 | €5,636 | +€1,140 | +25.4% |
| Gross operating margin | 9900 | €411,381 | €404,752 | -€6,629 | -1.6% |
| Operating profit (loss) | 9901 | €375,456 | €365,337 | -€10,119 | -2.7% |
| Financial income | 75/76B | €98 | €1,235 | +€1,137 | +1,163% |
| Recurring financial income | 75 | €98 | €1,235 | +€1,137 | +1,163% |
| Financial charges | 65/66B | €11,240 | €10,477 | -€763 | -6.8% |
| Recurring financial charges | 65 | €11,240 | €10,477 | -€763 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €364,314 | €356,096 | -€8,218 | -2.3% |
| Transfer from deferred taxes | 780 | €2,443 | €2,443 | = | 0.0% |
| Income taxes | 67/77 | €93,985 | €91,391 | -€2,595 | -2.8% |
| Profit (loss) for the period | 9904 | €272,771 | €267,148 | -€5,623 | -2.1% |
| Transfer from tax-exempt reserves | 789 | €4,744 | €4,744 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €277,514 | €271,891 | -€5,623 | -2.0% |
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 1 November 2026 via checked.be.