APOTHEEK STICKER: 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 STICKER
Largest movements
- Receivables within one year -€43,015
down €43,015 (-40.0%), from €107,526 to €64,511
of which Other amounts receivable: -€39,836
- Cash +€36,312
up €36,312 (+8.9%), from €406,901 to €443,213
mainly Receivables within one year (+€43,015) and Net result for the year (+€16,263)
- Other debts -€38,982
down €38,982 (-31.3%), from €124,720 to €85,738
- Profit (loss) carried forward +€16,263
up €16,263 (+6.0%), from €271,410 to €287,673
- Trade debts +€15,051
up €15,051 (+48.6%), from €30,939 to €45,989
- Gross operating margin -€55,000
down €55,000 (-41.9%), from €131,296 to €76,295
- Taxes -€6,226
down €6,226 (-51.6%), from €12,063 to €5,837
- Financial charges +€3,452
up €3,452 (+21.2%), from €16,268 to €19,719
- Financial income -€2,156
down €2,156 (-52.4%), from €4,111 to €1,955
- Depreciation +€1,337
up €1,337 (+9.5%), from €14,099 to €15,436
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 | €917,221 | €913,947 | -€3,274 | -0.4% |
| Fixed assets | 21/28 | €275,928 | €280,217 | +€4,289 | +1.6% |
| Tangible fixed assets | 22/27 | €275,928 | €280,217 | +€4,289 | +1.6% |
| Land and buildings | 22 | €270,457 | €269,579 | -€878 | -0.3% |
| Plant, machinery and equipment | 23 | €4,559 | €10,609 | +€6,050 | +133% |
| Furniture and vehicles | 24 | €912 | €29 | -€883 | -96.8% |
| Current assets | 29/58 | €641,293 | €633,730 | -€7,563 | -1.2% |
| Stocks and contracts in progress | 3 | €123,184 | €122,686 | -€497 | -0.4% |
| Stocks | 30/36 | €123,184 | €122,686 | -€497 | -0.4% |
| Amounts receivable within one year | 40/41 | €107,526 | €64,511 | -€43,015 | -40.0% |
| Trade receivables | 40 | €60,948 | €57,769 | -€3,179 | -5.2% |
| Other amounts receivable | 41 | €46,578 | €6,742 | -€39,836 | -85.5% |
| Cash at bank and in hand | 54/58 | €406,901 | €443,213 | +€36,312 | +8.9% |
| Deferred charges and accrued income | 490/1 | €3,682 | €3,319 | -€362 | -9.8% |
| Total equity and liabilities | 10/49 | €917,221 | €913,947 | -€3,274 | -0.4% |
| Equity | 10/15 | €554,868 | €571,131 | +€16,263 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €264,858 | €264,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €264,858 | €264,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | €271,410 | €287,673 | +€16,263 | +6.0% |
| Amounts payable | 17/49 | €362,353 | €342,816 | -€19,537 | -5.4% |
| Amounts payable after more than one year | 17 | €200,000 | €200,000 | = | 0.0% |
| Financial debts | 170/4 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €161,353 | €135,287 | -€26,066 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €30,939 | €45,989 | +€15,051 | +48.6% |
| Suppliers | 440/4 | €30,939 | €45,989 | +€15,051 | +48.6% |
| Taxes, remuneration and social security | 45 | €5,695 | €3,560 | -€2,135 | -37.5% |
| Taxes | 450/3 | €3,337 | €2,153 | -€1,185 | -35.5% |
| Remuneration and social security | 454/9 | €2,357 | €1,407 | -€950 | -40.3% |
| Other amounts payable | 47/48 | €124,720 | €85,738 | -€38,982 | -31.3% |
| Accrued charges and deferred income | 492/3 | €1,000 | €7,529 | +€6,529 | +653% |
| Remuneration, social security and pensions | 62 | €18,324 | €18,918 | +€594 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,099 | €15,436 | +€1,337 | +9.5% |
| Other operating charges | 640/8 | €2,620 | €2,077 | -€544 | -20.7% |
| Gross operating margin | 9900 | €131,296 | €76,295 | -€55,000 | -41.9% |
| Operating profit (loss) | 9901 | €96,253 | €39,865 | -€56,387 | -58.6% |
| Financial income | 75/76B | €4,111 | €1,955 | -€2,156 | -52.4% |
| Recurring financial income | 75 | €4,111 | €1,955 | -€2,156 | -52.4% |
| Financial charges | 65/66B | €16,268 | €19,719 | +€3,452 | +21.2% |
| Recurring financial charges | 65 | €16,268 | €19,719 | +€3,452 | +21.2% |
| Profit (loss) for the period before taxes | 9903 | €84,096 | €22,101 | -€61,995 | -73.7% |
| Income taxes | 67/77 | €12,063 | €5,837 | -€6,226 | -51.6% |
| Profit (loss) for the period | 9904 | €72,032 | €16,263 | -€55,769 | -77.4% |
| Profit (loss) for the period to be appropriated | 9905 | €72,032 | €16,263 | -€55,769 | -77.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.