APOTHEEK SPRIET: 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 SPRIET
Largest movements
- Cash -€82,621
down €82,621 (-44.4%), from €186,249 to €103,628
mainly Contributions, distributions and other (-€248,095) and Receivables within one year (-€57,466)
- Receivables within one year +€57,466
up €57,466 (+48.0%), from €119,637 to €177,103
of which Trade receivables: +€56,671
- Current investments +€8,153
up €8,153 (+38.7%), from €21,062 to €29,214
- Other debts +€82,406
up €82,406 (+30.4%), from €271,304 to €353,710
- Reserves -€54,545
down €54,545 (-19.6%), from €278,286 to €223,742
- Trade debts -€35,848
down €35,848 (-25.3%), from €141,684 to €105,837
- Debts after one year -€13,026
down €13,026 (-72.4%), from €17,987 to €4,962
- Gross operating margin +€68,375
up €68,375 (+17.0%), from €403,218 to €471,593
- Taxes +€9,560
up €9,560 (+52.7%), from €18,150 to €27,710
- Staff costs +€8,287
up €8,287 (+4.3%), from €194,037 to €202,324
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 | €800,268 | €772,384 | -€27,884 | -3.5% |
| Fixed assets | 21/28 | €256,088 | €249,448 | -€6,640 | -2.6% |
| Tangible fixed assets | 22/27 | €256,088 | €249,448 | -€6,640 | -2.6% |
| Land and buildings | 22 | €203,570 | €203,570 | = | 0.0% |
| Plant, machinery and equipment | 23 | €52,518 | €40,916 | -€11,602 | -22.1% |
| Furniture and vehicles | 24 | - | €4,962 | +€4,962 | |
| Current assets | 29/58 | €544,180 | €522,936 | -€21,244 | -3.9% |
| Stocks and contracts in progress | 3 | €212,715 | €208,370 | -€4,345 | -2.0% |
| Stocks | 30/36 | €212,715 | €208,370 | -€4,345 | -2.0% |
| Amounts receivable within one year | 40/41 | €119,637 | €177,103 | +€57,466 | +48.0% |
| Trade receivables | 40 | €116,744 | €173,415 | +€56,671 | +48.5% |
| Other amounts receivable | 41 | €2,893 | €3,688 | +€795 | +27.5% |
| Current investments | 50/53 | €21,062 | €29,214 | +€8,153 | +38.7% |
| Cash at bank and in hand | 54/58 | €186,249 | €103,628 | -€82,621 | -44.4% |
| Deferred charges and accrued income | 490/1 | €4,518 | €4,621 | +€104 | +2.3% |
| Total equity and liabilities | 10/49 | €800,268 | €772,384 | -€27,884 | -3.5% |
| Equity | 10/15 | €304,259 | €249,715 | -€54,545 | -17.9% |
| Contributions | 10/11 | €25,973 | €25,973 | = | 0.0% |
| Reserves | 13 | €278,286 | €223,742 | -€54,545 | -19.6% |
| Distributable reserves | 133 | €278,286 | €223,742 | -€54,545 | -19.6% |
| Amounts payable | 17/49 | €496,008 | €522,669 | +€26,661 | +5.4% |
| Amounts payable after more than one year | 17 | €17,987 | €4,962 | -€13,026 | -72.4% |
| Financial debts | 170/4 | €17,987 | €4,962 | -€13,026 | -72.4% |
| Amounts payable within one year | 42/48 | €477,894 | €516,494 | +€38,599 | +8.1% |
| Current portion of amounts payable after more than one year | 42 | €20,090 | €13,026 | -€7,065 | -35.2% |
| Trade debts | 44 | €141,684 | €105,837 | -€35,848 | -25.3% |
| Suppliers | 440/4 | €141,684 | €105,837 | -€35,848 | -25.3% |
| Taxes, remuneration and social security | 45 | €44,816 | €43,922 | -€894 | -2.0% |
| Taxes | 450/3 | €6,422 | €5,116 | -€1,306 | -20.3% |
| Remuneration and social security | 454/9 | €38,394 | €38,806 | +€411 | +1.1% |
| Other amounts payable | 47/48 | €271,304 | €353,710 | +€82,406 | +30.4% |
| Accrued charges and deferred income | 492/3 | €127 | €1,214 | +€1,087 | +858% |
| Remuneration, social security and pensions | 62 | €194,037 | €202,324 | +€8,287 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,512 | €15,071 | +€559 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €96 | +€96 | |
| Other operating charges | 640/8 | €2,171 | €804 | -€1,366 | -62.9% |
| Gross operating margin | 9900 | €403,218 | €471,593 | +€68,375 | +17.0% |
| Operating profit (loss) | 9901 | €192,498 | €253,298 | +€60,800 | +31.6% |
| Financial income | 75/76B | €329 | €587 | +€258 | +78.3% |
| Recurring financial income | 75 | €329 | €587 | +€258 | +78.3% |
| Financial charges | 65/66B | €32,494 | €32,624 | +€130 | +0.4% |
| Recurring financial charges | 65 | €32,494 | €32,624 | +€130 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €160,334 | €221,261 | +€60,927 | +38.0% |
| Income taxes | 67/77 | €18,150 | €27,710 | +€9,560 | +52.7% |
| Profit (loss) for the period | 9904 | €142,184 | €193,551 | +€51,367 | +36.1% |
| Profit (loss) for the period to be appropriated | 9905 | €142,184 | €193,551 | +€51,367 | +36.1% |
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 26 October 2026 via checked.be.