Apotheek Sevens: 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 Sevens
Largest movements
- Current investments -€272,063
down €272,063 (-25.2%), from €1.1m to €805,453
- Cash -€43,572
down €43,572 (-24.4%), from €178,839 to €135,267
mainly Debts after one year (-€536,003) and Contributions, distributions and other (-€42,776)
- Deferred charges and accrued income +€24,351
up €24,351 (+27.4%), from €88,958 to €113,310
- Tangible fixed assets -€15,958
down €15,958 (-29.8%), from €53,479 to €37,521
of which Furniture and vehicles: -€13,565
- Debts after one year -€536,003
down €536,003 (-95.4%), from €561,904 to €25,902
- Reserves +€248,437
up €248,437 (+36.1%), from €688,286 to €936,723
of which Distributable reserves: +€248,437
- Trade debts -€19,675
down €19,675 (-22.5%), from €87,264 to €67,589
- Financial income +€114,050
up €114,050 (+326%), from €35,037 to €149,087
- Taxes +€20,803
up €20,803 (+27.4%), from €76,013 to €96,816
- Gross operating margin +€8,345
up €8,345 (+2.8%), from €295,204 to €303,548
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 | €1,570,257 | €1,269,565 | -€300,692 | -19.1% |
| Fixed assets | 21/28 | €53,479 | €37,521 | -€15,958 | -29.8% |
| Tangible fixed assets | 22/27 | €53,479 | €37,521 | -€15,958 | -29.8% |
| Land and buildings | 22 | €33,632 | €31,239 | -€2,393 | -7.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €19,848 | €6,282 | -€13,565 | -68.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €1,516,777 | €1,232,044 | -€284,734 | -18.8% |
| Stocks and contracts in progress | 3 | €151,533 | €157,201 | +€5,667 | +3.7% |
| Stocks | 30/36 | €151,533 | €157,201 | +€5,667 | +3.7% |
| Amounts receivable within one year | 40/41 | €19,931 | €20,813 | +€882 | +4.4% |
| Trade receivables | 40 | €13,533 | €11,848 | -€1,685 | -12.5% |
| Other amounts receivable | 41 | €6,397 | €8,965 | +€2,568 | +40.1% |
| Current investments | 50/53 | €1,077,516 | €805,453 | -€272,063 | -25.2% |
| Cash at bank and in hand | 54/58 | €178,839 | €135,267 | -€43,572 | -24.4% |
| Deferred charges and accrued income | 490/1 | €88,958 | €113,310 | +€24,351 | +27.4% |
| Total equity and liabilities | 10/49 | €1,570,257 | €1,269,565 | -€300,692 | -19.1% |
| Equity | 10/15 | €888,286 | €1,136,723 | +€248,437 | +28.0% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €688,286 | €936,723 | +€248,437 | +36.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €688,286 | €936,723 | +€248,437 | +36.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €681,971 | €132,842 | -€549,128 | -80.5% |
| Amounts payable after more than one year | 17 | €561,904 | €25,902 | -€536,003 | -95.4% |
| Other amounts payable | 178/9 | €561,904 | €25,902 | -€536,003 | -95.4% |
| Amounts payable within one year | 42/48 | €120,066 | €106,941 | -€13,125 | -10.9% |
| Trade debts | 44 | €87,264 | €67,589 | -€19,675 | -22.5% |
| Suppliers | 440/4 | €87,264 | €67,589 | -€19,675 | -22.5% |
| Taxes, remuneration and social security | 45 | €32,802 | €39,352 | +€6,550 | +20.0% |
| Taxes | 450/3 | €32,802 | €39,352 | +€6,550 | +20.0% |
| Remuneration, social security and pensions | 62 | -€52 | €0 | +€52 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,821 | €15,958 | +€137 | +0.9% |
| Other operating charges | 640/8 | €4,596 | €4,479 | -€117 | -2.5% |
| Non-recurring operating charges | 66A | €1,854 | €0 | -€1,854 | -100% |
| Gross operating margin | 9900 | €295,204 | €303,548 | +€8,345 | +2.8% |
| Operating profit (loss) | 9901 | €272,985 | €283,111 | +€10,127 | +3.7% |
| Financial income | 75/76B | €35,037 | €149,087 | +€114,050 | +326% |
| Recurring financial income | 75 | €35,037 | €149,087 | +€114,050 | +326% |
| Financial charges | 65/66B | €43,189 | €44,170 | +€980 | +2.3% |
| Recurring financial charges | 65 | €43,189 | €44,170 | +€980 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €264,832 | €388,029 | +€123,197 | +46.5% |
| Income taxes | 67/77 | €76,013 | €96,816 | +€20,803 | +27.4% |
| Profit (loss) for the period | 9904 | €188,819 | €291,213 | +€102,394 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | €188,819 | €291,213 | +€102,394 | +54.2% |
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 22 October 2026 via checked.be.