APOTHEEK ST-JORIS: 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 ST-JORIS
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,425
2024 · €10,099+€27,326
Equity
€67,233
2024 · €29,807+€37,425
Cash
€28,327
2024 · €20,425+€7,902
Balance sheet total
€1.1m
2024 · €693,133+€360,345
Largest movements
Assets
- Receivables within one year +€351,574
up €351,574 (+92.0%), from €382,341 to €733,915
of which Trade receivables: +€322,571
Equity and liabilities
- Trade debts +€362,375
up €362,375 (+138%), from €261,850 to €624,226
- Profit (loss) carried forward +€37,425
up €37,425 (+84.0%), from -€44,548 to -€7,122
- Tax, wage and social debts -€15,645
down €15,645 (-27.8%), from €56,230 to €40,584
of which Remuneration and social security: -€12,681
- Other debts -€12,919
no longer reported in 2025 (was €12,919)
Income statement
- Gross operating margin +€33,982
up €33,982 (+9.4%), from €362,062 to €396,044
- Taxes +€12,359
up €12,359 (+301%), from €4,105 to €16,464
- Staff costs -€8,595
down €8,595 (-2.9%), from €300,392 to €291,797
- Write-downs +€7,297
new in 2025: €7,297
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
€10,099
Gross operating margin
+€33,982
Staff costs
+€8,595
Depreciation
-€1,116
Write-downs
-€7,297
Other operating charges
+€3,125
Financial income
-€1,450
Financial charges
+€3,846
Taxes
-€12,359
Result 2025
€37,425
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
+€24,231
Investment
-€5,833
Financing
-€10,496
Cash 2024
€20,425
From operations (derived)
+€24,231
Net result for the year
+€37,425
Depreciation
+€5,990
Stocks and contracts
-€3,304
Receivables within one year
-€351,574
Deferred charges and accrued income
+€2,278
Trade debts
+€362,375
Tax, wage and social debts
-€15,645
Other debts
-€12,919
Accrued charges and deferred income
-€396
Investment (derived)
-€5,833
Investment in fixed assets (net)
-€5,833
Financing
-€10,496
Debts after one year
-€3,017
Current portion of long-term debt
-€9,761
Short-term financial debts
+€2,283
Cash 2025
€28,327
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €693,133 | €1,053,478 | +€360,345 | +52.0% |
| Fixed assets | 21/28 | €25,706 | €25,548 | -€157 | -0.6% |
| Tangible fixed assets | 22/27 | €24,902 | €24,745 | -€157 | -0.6% |
| Plant, machinery and equipment | 23 | €24,689 | €24,745 | +€56 | +0.2% |
| Furniture and vehicles | 24 | €214 | - | -€214 | |
| Financial fixed assets | 28 | €803 | €803 | = | 0.0% |
| Current assets | 29/58 | €667,428 | €1,027,930 | +€360,502 | +54.0% |
| Stocks and contracts in progress | 3 | €226,048 | €229,352 | +€3,304 | +1.5% |
| Stocks | 30/36 | €226,048 | €229,352 | +€3,304 | +1.5% |
| Amounts receivable within one year | 40/41 | €382,341 | €733,915 | +€351,574 | +92.0% |
| Trade receivables | 40 | €217,596 | €540,167 | +€322,571 | +148% |
| Other amounts receivable | 41 | €164,745 | €193,747 | +€29,003 | +17.6% |
| Cash at bank and in hand | 54/58 | €20,425 | €28,327 | +€7,902 | +38.7% |
| Deferred charges and accrued income | 490/1 | €38,615 | €36,337 | -€2,278 | -5.9% |
| Total equity and liabilities | 10/49 | €693,133 | €1,053,478 | +€360,345 | +52.0% |
| Equity | 10/15 | €29,807 | €67,233 | +€37,425 | +126% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €12,355 | €12,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,207 | €3,207 | = | 0.0% |
| Legal reserve | 130 | €3,207 | €3,207 | = | 0.0% |
| Distributable reserves | 133 | €9,149 | €9,149 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,548 | -€7,122 | +€37,425 | +84.0% |
| Amounts payable | 17/49 | €663,326 | €986,245 | +€322,919 | +48.7% |
| Amounts payable after more than one year | 17 | €10,573 | €7,556 | -€3,017 | -28.5% |
| Financial debts | 170/4 | €10,573 | €7,556 | -€3,017 | -28.5% |
| Amounts payable within one year | 42/48 | €651,888 | €978,221 | +€326,332 | +50.1% |
| Current portion of amounts payable after more than one year | 42 | €19,778 | €10,017 | -€9,761 | -49.4% |
| Financial debts | 43 | €301,111 | €303,394 | +€2,283 | +0.8% |
| Credit institutions | 430/8 | €301,111 | €303,394 | +€2,283 | +0.8% |
| Trade debts | 44 | €261,850 | €624,226 | +€362,375 | +138% |
| Suppliers | 440/4 | €261,850 | €624,226 | +€362,375 | +138% |
| Taxes, remuneration and social security | 45 | €56,230 | €40,584 | -€15,645 | -27.8% |
| Taxes | 450/3 | €9,433 | €6,468 | -€2,964 | -31.4% |
| Remuneration and social security | 454/9 | €46,797 | €34,116 | -€12,681 | -27.1% |
| Other amounts payable | 47/48 | €12,919 | - | -€12,919 | |
| Accrued charges and deferred income | 492/3 | €864 | €468 | -€396 | -45.8% |
| Remuneration, social security and pensions | 62 | €300,392 | €291,797 | -€8,595 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,874 | €5,990 | +€1,116 | +22.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,297 | +€7,297 | |
| Other operating charges | 640/8 | €4,923 | €1,798 | -€3,125 | -63.5% |
| Gross operating margin | 9900 | €362,062 | €396,044 | +€33,982 | +9.4% |
| Operating profit (loss) | 9901 | €51,873 | €89,161 | +€37,288 | +71.9% |
| Financial income | 75/76B | €1,567 | €118 | -€1,450 | -92.5% |
| Recurring financial income | 75 | €1,567 | €118 | -€1,450 | -92.5% |
| Financial charges | 65/66B | €39,236 | €35,390 | -€3,846 | -9.8% |
| Recurring financial charges | 65 | €39,236 | €35,390 | -€3,846 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €14,204 | €53,889 | +€39,685 | +279% |
| Income taxes | 67/77 | €4,105 | €16,464 | +€12,359 | +301% |
| Profit (loss) for the period | 9904 | €10,099 | €37,425 | +€27,326 | +271% |
| Profit (loss) for the period to be appropriated | 9905 | €10,099 | €37,425 | +€27,326 | +271% |
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 15 October 2026 via checked.be.