APOTHEEK SOFIE ADAMS: 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 SOFIE ADAMS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€230,439
2024 · €202,528+€27,911
Equity
€764,852
2024 · €659,413+€105,439
Cash
€304,300
2024 · €293,481+€10,819
Balance sheet total
€1.2m
2024 · €1.1m+€120,247
Largest movements
Assets
- Receivables within one year +€143,507
up €143,507 (+35.6%), from €402,914 to €546,421
of which Other amounts receivable: +€85,599
- Tangible fixed assets -€46,663
down €46,663 (-25.3%), from €184,243 to €137,580
of which Other tangible fixed assets: -€33,847
- Stocks and contracts +€13,649
up €13,649 (+8.8%), from €155,494 to €169,143
Equity and liabilities
- Profit (loss) carried forward +€105,439
up €105,439 (+19.0%), from €554,913 to €660,352
- Trade debts +€50,684
up €50,684 (+75.1%), from €67,476 to €118,160
- Debts after one year -€35,413
down €35,413 (-27.0%), from €130,980 to €95,567
Income statement
- Gross operating margin +€49,177
up €49,177 (+11.5%), from €429,467 to €478,644
- Staff costs +€10,329
up €10,329 (+6.9%), from €149,040 to €159,369
- Taxes +€9,682
up €9,682 (+36.1%), from €26,817 to €36,499
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
€202,528
Gross operating margin
+€49,177
Staff costs
-€10,329
Depreciation
-€110
Other operating charges
-€31
Financial income
-€558
Financial charges
-€558
Taxes
-€9,682
Result 2025
€230,439
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
+€172,035
Investment
-€1,032
Financing
-€160,184
Cash 2024
€293,481
From operations (derived)
+€172,035
Net result for the year
+€230,439
Depreciation
+€47,695
Stocks and contracts
-€13,649
Receivables within one year
-€143,507
Deferred charges and accrued income
+€1,066
Trade debts
+€50,684
Smaller working-capital items
-€692
Investment (derived)
-€1,032
Investment in fixed assets (net)
-€1,032
Financing
-€160,184
Debts after one year
-€35,413
Current portion of long-term debt
+€229
Contributions, distributions and other
-€125,000
Cash 2025
€304,300
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,050,562 | €1,170,809 | +€120,247 | +11.4% |
| Fixed assets | 21/28 | €189,243 | €142,580 | -€46,663 | -24.7% |
| Tangible fixed assets | 22/27 | €184,243 | €137,580 | -€46,663 | -25.3% |
| Land and buildings | 22 | €7,009 | €6,731 | -€278 | -4.0% |
| Plant, machinery and equipment | 23 | €40,051 | €28,093 | -€11,958 | -29.9% |
| Furniture and vehicles | 24 | €1,795 | €1,215 | -€580 | -32.3% |
| Other tangible fixed assets | 26 | €135,387 | €101,540 | -€33,847 | -25.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €861,320 | €1,028,229 | +€166,910 | +19.4% |
| Stocks and contracts in progress | 3 | €155,494 | €169,143 | +€13,649 | +8.8% |
| Stocks | 30/36 | €155,494 | €169,143 | +€13,649 | +8.8% |
| Amounts receivable within one year | 40/41 | €402,914 | €546,421 | +€143,507 | +35.6% |
| Trade receivables | 40 | €107,341 | €165,250 | +€57,908 | +53.9% |
| Other amounts receivable | 41 | €295,573 | €381,172 | +€85,599 | +29.0% |
| Cash at bank and in hand | 54/58 | €293,481 | €304,300 | +€10,819 | +3.7% |
| Deferred charges and accrued income | 490/1 | €9,431 | €8,365 | -€1,066 | -11.3% |
| Total equity and liabilities | 10/49 | €1,050,562 | €1,170,809 | +€120,247 | +11.4% |
| Equity | 10/15 | €659,413 | €764,852 | +€105,439 | +16.0% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Capital | 10 | €95,000 | €95,000 | = | 0.0% |
| Issued capital | 100 | €95,000 | €95,000 | = | 0.0% |
| Reserves | 13 | €9,500 | €9,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,500 | €9,500 | = | 0.0% |
| Legal reserve | 130 | €9,500 | €9,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €554,913 | €660,352 | +€105,439 | +19.0% |
| Amounts payable | 17/49 | €391,149 | €405,957 | +€14,808 | +3.8% |
| Amounts payable after more than one year | 17 | €130,980 | €95,567 | -€35,413 | -27.0% |
| Financial debts | 170/4 | €130,980 | €95,567 | -€35,413 | -27.0% |
| Amounts payable within one year | 42/48 | €257,033 | €307,377 | +€50,344 | +19.6% |
| Current portion of amounts payable after more than one year | 42 | €35,184 | €35,413 | +€229 | +0.7% |
| Trade debts | 44 | €67,476 | €118,160 | +€50,684 | +75.1% |
| Suppliers | 440/4 | €67,476 | €118,160 | +€50,684 | +75.1% |
| Taxes, remuneration and social security | 45 | €28,930 | €28,804 | -€127 | -0.4% |
| Taxes | 450/3 | €10,457 | €9,147 | -€1,311 | -12.5% |
| Remuneration and social security | 454/9 | €18,473 | €19,657 | +€1,184 | +6.4% |
| Other amounts payable | 47/48 | €125,443 | €125,000 | -€443 | -0.4% |
| Accrued charges and deferred income | 492/3 | €3,135 | €3,013 | -€122 | -3.9% |
| Remuneration, social security and pensions | 62 | €149,040 | €159,369 | +€10,329 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,585 | €47,695 | +€110 | +0.2% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €429,467 | €478,644 | +€49,177 | +11.5% |
| Operating profit (loss) | 9901 | €231,874 | €270,582 | +€38,708 | +16.7% |
| Financial income | 75/76B | €2,194 | €1,637 | -€558 | -25.4% |
| Recurring financial income | 75 | €2,194 | €1,637 | -€558 | -25.4% |
| Financial charges | 65/66B | €4,724 | €5,282 | +€558 | +11.8% |
| Recurring financial charges | 65 | €4,724 | €5,282 | +€558 | +11.8% |
| Profit (loss) for the period before taxes | 9903 | €229,344 | €266,937 | +€37,593 | +16.4% |
| Income taxes | 67/77 | €26,817 | €36,499 | +€9,682 | +36.1% |
| Profit (loss) for the period | 9904 | €202,528 | €230,439 | +€27,911 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €202,528 | €230,439 | +€27,911 | +13.8% |
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 13 October 2026 via checked.be.