APOTHEEK ST.JAN: 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 ST.JAN
Largest movements
- Receivables within one year +€79,764
up €79,764 (+46.7%), from €170,713 to €250,477
of which Other amounts receivable: +€95,439
- Stocks and contracts +€35,202
up €35,202 (+30.0%), from €117,267 to €152,469
- Tangible fixed assets -€6,641
down €6,641 (-5.9%), from €112,794 to €106,153
of which Land and buildings: -€9,013
- Profit (loss) carried forward +€72,517
up €72,517 (+88.8%), from -€81,656 to -€9,140
- Tax, wage and social debts +€22,599
new in 2025: €22,599
of which Remuneration and social security: +€16,011
- Debts after one year +€9,454
new in 2025: €9,454
- Gross operating margin +€27,596
up €27,596 (+16.2%), from €170,467 to €198,063
- Taxes +€3,500
new in 2025: €3,500
- Staff costs +€2,938
up €2,938 (+3.0%), from €98,863 to €101,800
- Depreciation +€2,493
up €2,493 (+19.1%), from €13,037 to €15,530
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 | €495,447 | €603,574 | +€108,127 | +21.8% |
| Fixed assets | 21/28 | €115,780 | €108,541 | -€7,239 | -6.3% |
| Intangible fixed assets | 21 | €2,987 | €2,389 | -€598 | -20.0% |
| Tangible fixed assets | 22/27 | €112,794 | €106,153 | -€6,641 | -5.9% |
| Land and buildings | 22 | €92,751 | €83,737 | -€9,013 | -9.7% |
| Plant, machinery and equipment | 23 | €19,582 | €20,140 | +€558 | +2.8% |
| Furniture and vehicles | 24 | - | €2,276 | +€2,276 | |
| Other tangible fixed assets | 26 | €461 | €0 | -€461 | -100% |
| Current assets | 29/58 | €379,667 | €495,033 | +€115,366 | +30.4% |
| Stocks and contracts in progress | 3 | €117,267 | €152,469 | +€35,202 | +30.0% |
| Stocks | 30/36 | €117,267 | €152,469 | +€35,202 | +30.0% |
| Amounts receivable within one year | 40/41 | €170,713 | €250,477 | +€79,764 | +46.7% |
| Trade receivables | 40 | €80,171 | €64,496 | -€15,675 | -19.6% |
| Other amounts receivable | 41 | €90,543 | €185,981 | +€95,439 | +105% |
| Cash at bank and in hand | 54/58 | €88,987 | €87,808 | -€1,179 | -1.3% |
| Deferred charges and accrued income | 490/1 | €2,699 | €4,279 | +€1,579 | +58.5% |
| Total equity and liabilities | 10/49 | €495,447 | €603,574 | +€108,127 | +21.8% |
| Equity | 10/15 | €305,158 | €377,675 | +€72,517 | +23.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €368,215 | €368,215 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,446 | €6,446 | = | 0.0% |
| Distributable reserves | 133 | €361,769 | €361,769 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81,656 | -€9,140 | +€72,517 | +88.8% |
| Amounts payable | 17/49 | €190,289 | €225,899 | +€35,611 | +18.7% |
| Amounts payable after more than one year | 17 | - | €9,454 | +€9,454 | |
| Financial debts | 170/4 | - | €9,454 | +€9,454 | |
| Amounts payable within one year | 42/48 | €190,191 | €216,445 | +€26,255 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | - | €2,565 | +€2,565 | |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €65,191 | €66,282 | +€1,091 | +1.7% |
| Suppliers | 440/4 | €65,191 | €66,282 | +€1,091 | +1.7% |
| Taxes, remuneration and social security | 45 | - | €22,599 | +€22,599 | |
| Taxes | 450/3 | - | €6,588 | +€6,588 | |
| Remuneration and social security | 454/9 | - | €16,011 | +€16,011 | |
| Accrued charges and deferred income | 492/3 | €98 | €0 | -€98 | -100% |
| Remuneration, social security and pensions | 62 | €98,863 | €101,800 | +€2,938 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,037 | €15,530 | +€2,493 | +19.1% |
| Other operating charges | 640/8 | €1,075 | €1,047 | -€28 | -2.6% |
| Gross operating margin | 9900 | €170,467 | €198,063 | +€27,596 | +16.2% |
| Operating profit (loss) | 9901 | €57,491 | €79,686 | +€22,194 | +38.6% |
| Financial income | 75/76B | €1,067 | €1,475 | +€407 | +38.2% |
| Recurring financial income | 75 | €1,067 | €1,475 | +€407 | +38.2% |
| Financial charges | 65/66B | €4,004 | €5,144 | +€1,139 | +28.5% |
| Recurring financial charges | 65 | €4,004 | €5,144 | +€1,139 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €54,554 | €76,017 | +€21,462 | +39.3% |
| Income taxes | 67/77 | - | €3,500 | +€3,500 | |
| Profit (loss) for the period | 9904 | €54,554 | €72,517 | +€17,962 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,554 | €72,517 | +€17,962 | +32.9% |
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 1 November 2026 via checked.be.