APOTHEEK SOMERS: what changed
What changed
APOTHEEK SOMERS
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€61,360
2024 · €60,272+€1,088
Equity
€67,449
2024 · €65,088+€2,360
Cash
€163,728
2024 · €160,852+€2,877
Balance sheet total
€369,753
2024 · €377,009-€7,256
Largest movements
Assets
- Tangible fixed assets -€14,181
down €14,181 (-27.5%), from €51,549 to €37,367
of which Land and buildings: -€13,200
- Receivables within one year +€12,583
up €12,583 (+23.6%), from €53,276 to €65,859
- Stocks and contracts -€10,148
down €10,148 (-9.2%), from €110,748 to €100,600
Equity and liabilities
- Debts after one year -€16,322
down €16,322 (-30.0%), from €54,391 to €38,069
- Other debts +€6,226
up €6,226 (+4.5%), from €138,565 to €144,791
Income statement
No income-statement line moved by more than 1% of the activity.
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€60,272
Gross operating margin
+€729
Depreciation
-€529
Other operating charges
+€139
Financial charges
+€594
Taxes
+€156
Result 2025
€61,360
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€80,478
Investment
-€2,635
Financing
-€74,966
Cash 2024
€160,852
From operations (derived)
+€80,478
Net result for the year
+€61,360
Depreciation
+€16,816
Stocks and contracts
+€10,148
Receivables within one year
-€12,583
Deferred charges and accrued income
-€1,613
Trade debts
+€384
Smaller working-capital items
-€260
Other debts
+€6,226
Investment (derived)
-€2,635
Investment in fixed assets (net)
-€2,635
Financing
-€74,966
Debts after one year
-€16,322
Current portion of long-term debt
+€356
Contributions, distributions and other
-€59,000
Cash 2025
€163,728
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €377,009 | €369,753 | -€7,256 | -1.9% |
| Fixed assets | 21/28 | €51,549 | €37,367 | -€14,181 | -27.5% |
| Tangible fixed assets | 22/27 | €51,549 | €37,367 | -€14,181 | -27.5% |
| Land and buildings | 22 | €39,600 | €26,400 | -€13,200 | -33.3% |
| Plant, machinery and equipment | 23 | €11,949 | €10,967 | -€981 | -8.2% |
| Current assets | 29/58 | €325,461 | €332,386 | +€6,925 | +2.1% |
| Stocks and contracts in progress | 3 | €110,748 | €100,600 | -€10,148 | -9.2% |
| Stocks | 30/36 | €110,748 | €100,600 | -€10,148 | -9.2% |
| Amounts receivable within one year | 40/41 | €53,276 | €65,859 | +€12,583 | +23.6% |
| Trade receivables | 40 | €53,276 | €65,859 | +€12,583 | +23.6% |
| Cash at bank and in hand | 54/58 | €160,852 | €163,728 | +€2,877 | +1.8% |
| Deferred charges and accrued income | 490/1 | €585 | €2,198 | +€1,613 | +276% |
| Total equity and liabilities | 10/49 | €377,009 | €369,753 | -€7,256 | -1.9% |
| Equity | 10/15 | €65,088 | €67,449 | +€2,360 | +3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,816 | €38,816 | = | 0.0% |
| Distributable reserves | 133 | €38,816 | €38,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,672 | €10,033 | +€2,360 | +30.8% |
| Amounts payable | 17/49 | €311,921 | €302,305 | -€9,616 | -3.1% |
| Amounts payable after more than one year | 17 | €54,391 | €38,069 | -€16,322 | -30.0% |
| Financial debts | 170/4 | €54,391 | €38,069 | -€16,322 | -30.0% |
| Amounts payable within one year | 42/48 | €256,612 | €263,448 | +€6,837 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €15,966 | €16,322 | +€356 | +2.2% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €24,888 | €25,272 | +€384 | +1.5% |
| Suppliers | 440/4 | €24,888 | €25,272 | +€384 | +1.5% |
| Taxes, remuneration and social security | 45 | €2,192 | €2,063 | -€130 | -5.9% |
| Taxes | 450/3 | €2,192 | €2,063 | -€130 | -5.9% |
| Other amounts payable | 47/48 | €138,565 | €144,791 | +€6,226 | +4.5% |
| Accrued charges and deferred income | 492/3 | €919 | €788 | -€131 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,288 | €16,816 | +€529 | +3.2% |
| Other operating charges | 640/8 | €508 | €370 | -€139 | -27.3% |
| Gross operating margin | 9900 | €85,689 | €86,418 | +€729 | +0.9% |
| Operating profit (loss) | 9901 | €68,893 | €69,232 | +€339 | +0.5% |
| Financial charges | 65/66B | €7,447 | €6,854 | -€594 | -8.0% |
| Recurring financial charges | 65 | €7,447 | €6,854 | -€594 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €61,445 | €62,378 | +€932 | +1.5% |
| Income taxes | 67/77 | €1,173 | €1,017 | -€156 | -13.3% |
| Profit (loss) for the period | 9904 | €60,272 | €61,360 | +€1,088 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €60,272 | €61,360 | +€1,088 | +1.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.