APOTHEEK SCARPHOUT: 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 SCARPHOUT
Largest movements
- Tangible fixed assets -€44,841
down €44,841 (-6.4%), from €705,236 to €660,395
of which Plant, machinery and equipment: -€27,030
- Receivables within one year +€25,248
up €25,248 (+32.7%), from €77,128 to €102,375
of which Trade receivables: +€25,361
- Other debts -€73,703
down €73,703 (-19.0%), from €387,110 to €313,407
- Profit (loss) carried forward +€57,027
no longer reported in 2025 (was -€57,027)
- Reserves -€10,302
down €10,302 (-42.7%), from €24,127 to €13,825
- Staff costs -€22,500
down €22,500 (-20.8%), from €108,087 to €85,587
- Taxes +€8,999
up €8,999 (+4,417%), from €204 to €9,202
- Financial charges -€8,322
down €8,322 (-41.0%), from €20,312 to €11,990
- Gross operating margin +€8,117
up €8,117 (+4.1%), from €199,119 to €207,236
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 | €898,619 | €871,589 | -€27,029 | -3.0% |
| Fixed assets | 21/28 | €705,486 | €660,645 | -€44,841 | -6.4% |
| Tangible fixed assets | 22/27 | €705,236 | €660,395 | -€44,841 | -6.4% |
| Land and buildings | 22 | €494,057 | €476,375 | -€17,682 | -3.6% |
| Plant, machinery and equipment | 23 | €204,612 | €177,582 | -€27,030 | -13.2% |
| Furniture and vehicles | 24 | €6,567 | €6,438 | -€129 | -2.0% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €193,133 | €210,945 | +€17,812 | +9.2% |
| Stocks and contracts in progress | 3 | €102,500 | €98,207 | -€4,293 | -4.2% |
| Stocks | 30/36 | €102,500 | €98,207 | -€4,293 | -4.2% |
| Amounts receivable within one year | 40/41 | €77,128 | €102,375 | +€25,248 | +32.7% |
| Trade receivables | 40 | €77,014 | €102,375 | +€25,361 | +32.9% |
| Other amounts receivable | 41 | €114 | - | -€114 | |
| Cash at bank and in hand | 54/58 | €13,505 | €10,363 | -€3,143 | -23.3% |
| Total equity and liabilities | 10/49 | €898,619 | €871,589 | -€27,029 | -3.0% |
| Equity | 10/15 | €417,100 | €463,825 | +€46,725 | +11.2% |
| Contributions | 10/11 | €450,000 | €450,000 | = | 0.0% |
| Reserves | 13 | €24,127 | €13,825 | -€10,302 | -42.7% |
| Distributable reserves | 133 | €24,127 | €13,825 | -€10,302 | -42.7% |
| Profit (loss) carried forward | 14 | -€57,027 | - | +€57,027 | |
| Amounts payable | 17/49 | €481,518 | €407,765 | -€73,754 | -15.3% |
| Amounts payable within one year | 42/48 | €481,518 | €407,765 | -€73,754 | -15.3% |
| Trade debts | 44 | €81,593 | €74,112 | -€7,481 | -9.2% |
| Suppliers | 440/4 | €81,593 | €74,112 | -€7,481 | -9.2% |
| Taxes, remuneration and social security | 45 | €12,816 | €20,245 | +€7,430 | +58.0% |
| Taxes | 450/3 | €410 | €10,667 | +€10,257 | +2,502% |
| Remuneration and social security | 454/9 | €12,406 | €9,579 | -€2,827 | -22.8% |
| Other amounts payable | 47/48 | €387,110 | €313,407 | -€73,703 | -19.0% |
| Remuneration, social security and pensions | 62 | €108,087 | €85,587 | -€22,500 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,231 | €47,759 | +€527 | +1.1% |
| Other operating charges | 640/8 | €5,224 | €7,152 | +€1,929 | +36.9% |
| Gross operating margin | 9900 | €199,119 | €207,236 | +€8,117 | +4.1% |
| Operating profit (loss) | 9901 | €38,577 | €66,738 | +€28,161 | +73.0% |
| Financial income | 75/76B | €1,265 | €1,179 | -€86 | -6.8% |
| Recurring financial income | 75 | €1,265 | €1,179 | -€86 | -6.8% |
| Financial charges | 65/66B | €20,312 | €11,990 | -€8,322 | -41.0% |
| Recurring financial charges | 65 | €20,312 | €11,990 | -€8,322 | -41.0% |
| Profit (loss) for the period before taxes | 9903 | €19,531 | €55,927 | +€36,396 | +186% |
| Income taxes | 67/77 | €204 | €9,202 | +€8,999 | +4,417% |
| Profit (loss) for the period | 9904 | €19,327 | €46,725 | +€27,398 | +142% |
| Profit (loss) for the period to be appropriated | 9905 | €19,327 | €46,725 | +€27,398 | +142% |
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 18 October 2026 via checked.be.