APOTHEEK STORME: 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 STORME
Largest movements
- Cash +€17,323
up €17,323 (+16.7%), from €103,891 to €121,214
mainly Net result for the year (+€20,720) and Accrued charges and deferred income (+€17,577)
- Tangible fixed assets -€5,472
down €5,472 (-15.9%), from €34,351 to €28,879
of which Plant, machinery and equipment: -€5,472
- Trade debts -€29,526
down €29,526 (-19.9%), from €148,348 to €118,821
- Profit (loss) carried forward +€20,720
up €20,720 (+23.5%), from €88,179 to €108,898
- Accrued charges and deferred income +€17,577
up €17,577 (+4,155%), from €423 to €18,000
- Other debts -€12,482
no longer reported in 2025 (was €12,482)
- Tax, wage and social debts +€7,229
up €7,229 (+8.6%), from €84,189 to €91,418
of which Remuneration and social security: +€14,651
- Gross operating margin +€54,474
up €54,474 (+17.3%), from €314,214 to €368,689
- Staff costs +€51,597
up €51,597 (+18.9%), from €272,978 to €324,575
- Depreciation +€4,747
up €4,747 (+177%), from €2,687 to €7,434
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 | €540,620 | €544,138 | +€3,518 | +0.7% |
| Fixed assets | 21/28 | €34,351 | €28,879 | -€5,472 | -15.9% |
| Tangible fixed assets | 22/27 | €34,351 | €28,879 | -€5,472 | -15.9% |
| Plant, machinery and equipment | 23 | €34,351 | €28,879 | -€5,472 | -15.9% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €506,269 | €515,259 | +€8,990 | +1.8% |
| Stocks and contracts in progress | 3 | €146,921 | €142,819 | -€4,103 | -2.8% |
| Stocks | 30/36 | €146,921 | €142,819 | -€4,103 | -2.8% |
| Amounts receivable within one year | 40/41 | €246,744 | €242,281 | -€4,463 | -1.8% |
| Trade receivables | 40 | €122,188 | €139,057 | +€16,869 | +13.8% |
| Other amounts receivable | 41 | €124,556 | €103,223 | -€21,332 | -17.1% |
| Current investments | 50/53 | €6,962 | €6,962 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,891 | €121,214 | +€17,323 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,751 | €1,983 | +€232 | +13.3% |
| Total equity and liabilities | 10/49 | €540,620 | €544,138 | +€3,518 | +0.7% |
| Equity | 10/15 | €295,179 | €315,898 | +€20,720 | +7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €187,000 | €187,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €185,000 | €185,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,179 | €108,898 | +€20,720 | +23.5% |
| Amounts payable | 17/49 | €245,441 | €228,239 | -€17,202 | -7.0% |
| Amounts payable within one year | 42/48 | €245,018 | €210,239 | -€34,779 | -14.2% |
| Trade debts | 44 | €148,348 | €118,821 | -€29,526 | -19.9% |
| Suppliers | 440/4 | €148,348 | €118,821 | -€29,526 | -19.9% |
| Taxes, remuneration and social security | 45 | €84,189 | €91,418 | +€7,229 | +8.6% |
| Taxes | 450/3 | €41,813 | €34,391 | -€7,421 | -17.7% |
| Remuneration and social security | 454/9 | €42,376 | €57,027 | +€14,651 | +34.6% |
| Other amounts payable | 47/48 | €12,482 | - | -€12,482 | |
| Accrued charges and deferred income | 492/3 | €423 | €18,000 | +€17,577 | +4,155% |
| Remuneration, social security and pensions | 62 | €272,978 | €324,575 | +€51,597 | +18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,687 | €7,434 | +€4,747 | +177% |
| Other operating charges | 640/8 | €341 | €488 | +€148 | +43.4% |
| Gross operating margin | 9900 | €314,214 | €368,689 | +€54,474 | +17.3% |
| Operating profit (loss) | 9901 | €38,209 | €36,192 | -€2,017 | -5.3% |
| Financial income | 75/76B | €1,850 | €1,356 | -€495 | -26.7% |
| Recurring financial income | 75 | €1,850 | €1,356 | -€495 | -26.7% |
| Financial charges | 65/66B | €4,262 | €2,447 | -€1,816 | -42.6% |
| Recurring financial charges | 65 | €4,262 | €2,447 | -€1,816 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €35,797 | €35,101 | -€696 | -1.9% |
| Income taxes | 67/77 | €13,094 | €14,381 | +€1,287 | +9.8% |
| Profit (loss) for the period | 9904 | €22,703 | €20,720 | -€1,983 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,703 | €20,720 | -€1,983 | -8.7% |
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.