Apotheek Stevens: 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 Stevens
Largest movements
- Tangible fixed assets -€34,095
down €34,095 (-4.8%), from €709,431 to €675,336
of which Land and buildings: -€22,747
- Cash +€20,489
up €20,489 (+18.9%), from €108,267 to €128,756
mainly Depreciation (+€61,618) and Net result for the year (+€12,633)
- Intangible fixed assets -€20,000
down €20,000 (-11.1%), from €180,110 to €160,110
- Debts after one year -€53,814
down €53,814 (-8.1%), from €663,894 to €610,080
- Reserves +€12,633
up €12,633 (+3.4%), from €376,619 to €389,252
- Other operating charges -€27,396
down €27,396 (-88.4%), from €30,987 to €3,591
- Staff costs +€7,959
up €7,959 (+121%), from €6,562 to €14,521
- Financial charges +€3,695
up €3,695 (+16.9%), from €21,888 to €25,583
- Depreciation +€3,451
up €3,451 (+5.9%), from €58,167 to €61,618
- Taxes +€2,684
up €2,684 (+86.0%), from €3,121 to €5,805
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 | €1,161,048 | €1,128,096 | -€32,952 | -2.8% |
| Fixed assets | 21/28 | €889,813 | €835,718 | -€54,095 | -6.1% |
| Intangible fixed assets | 21 | €180,110 | €160,110 | -€20,000 | -11.1% |
| Tangible fixed assets | 22/27 | €709,431 | €675,336 | -€34,095 | -4.8% |
| Land and buildings | 22 | €639,191 | €616,444 | -€22,747 | -3.6% |
| Plant, machinery and equipment | 23 | €64,344 | €57,137 | -€7,207 | -11.2% |
| Furniture and vehicles | 24 | €5,896 | €1,755 | -€4,141 | -70.2% |
| Financial fixed assets | 28 | €272 | €272 | = | 0.0% |
| Current assets | 29/58 | €271,235 | €292,378 | +€21,143 | +7.8% |
| Stocks and contracts in progress | 3 | €123,490 | €117,488 | -€6,002 | -4.9% |
| Stocks | 30/36 | €123,490 | €117,488 | -€6,002 | -4.9% |
| Amounts receivable within one year | 40/41 | €36,134 | €42,285 | +€6,151 | +17.0% |
| Trade receivables | 40 | €36,134 | €41,792 | +€5,658 | +15.7% |
| Other amounts receivable | 41 | - | €493 | +€493 | |
| Cash at bank and in hand | 54/58 | €108,267 | €128,756 | +€20,489 | +18.9% |
| Deferred charges and accrued income | 490/1 | €3,344 | €3,849 | +€505 | +15.1% |
| Total equity and liabilities | 10/49 | €1,161,048 | €1,128,096 | -€32,952 | -2.8% |
| Equity | 10/15 | €397,079 | €409,712 | +€12,633 | +3.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Capital | 10 | €20,460 | - | -€20,460 | |
| Issued capital | 100 | €20,460 | - | -€20,460 | |
| Reserves | 13 | €376,619 | €389,252 | +€12,633 | +3.4% |
| Distributable reserves | 133 | €376,619 | €389,252 | +€12,633 | +3.4% |
| Amounts payable | 17/49 | €763,969 | €718,384 | -€45,585 | -6.0% |
| Amounts payable after more than one year | 17 | €663,894 | €610,080 | -€53,814 | -8.1% |
| Financial debts | 170/4 | €663,894 | €610,080 | -€53,814 | -8.1% |
| Amounts payable within one year | 42/48 | €99,019 | €107,776 | +€8,757 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €51,931 | €53,813 | +€1,882 | +3.6% |
| Trade debts | 44 | €35,228 | €41,759 | +€6,531 | +18.5% |
| Suppliers | 440/4 | €35,228 | €41,759 | +€6,531 | +18.5% |
| Taxes, remuneration and social security | 45 | €9,295 | €8,920 | -€375 | -4.0% |
| Taxes | 450/3 | €7,687 | €5,916 | -€1,771 | -23.0% |
| Remuneration and social security | 454/9 | €1,608 | €3,004 | +€1,396 | +86.8% |
| Other amounts payable | 47/48 | €2,565 | €3,284 | +€719 | +28.0% |
| Accrued charges and deferred income | 492/3 | €1,056 | €528 | -€528 | -50.0% |
| Remuneration, social security and pensions | 62 | €6,562 | €14,521 | +€7,959 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €58,167 | €61,618 | +€3,451 | +5.9% |
| Other operating charges | 640/8 | €30,987 | €3,591 | -€27,396 | -88.4% |
| Gross operating margin | 9900 | €123,974 | €123,246 | -€728 | -0.6% |
| Operating profit (loss) | 9901 | €28,258 | €43,516 | +€15,258 | +54.0% |
| Financial income | 75/76B | €842 | €505 | -€337 | -40.0% |
| Recurring financial income | 75 | €842 | €505 | -€337 | -40.0% |
| Financial charges | 65/66B | €21,888 | €25,583 | +€3,695 | +16.9% |
| Recurring financial charges | 65 | €21,888 | €25,583 | +€3,695 | +16.9% |
| Profit (loss) for the period before taxes | 9903 | €7,212 | €18,438 | +€11,226 | +156% |
| Income taxes | 67/77 | €3,121 | €5,805 | +€2,684 | +86.0% |
| Profit (loss) for the period | 9904 | €4,091 | €12,633 | +€8,542 | +209% |
| Profit (loss) for the period to be appropriated | 9905 | €4,091 | €12,633 | +€8,542 | +209% |
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 24 October 2026 via checked.be.