APOTHEEK TAMPERE: what changed
What changed
APOTHEEK TAMPERE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€49,653
2024 · -€1.2m+€1.2m
Equity
€220,162
2024 · €170,509+€49,653
Cash
€112,260
2024 · €102,549+€9,711
Balance sheet total
€457,212
2024 · €485,334-€28,122
Largest movements
Assets
- Stocks and contracts -€64,917
down €64,917 (-28.3%), from €229,718 to €164,801
- Receivables within one year +€21,706
up €21,706 (+17.6%), from €123,579 to €145,285
of which Other amounts receivable: +€18,577
- Cash +€9,711
up €9,711 (+9.5%), from €102,549 to €112,260
mainly Stocks and contracts (+€64,917) and Net result for the year (+€49,653)
Equity and liabilities
- Debts after one year -€95,000
down €95,000 (-83.3%), from €114,000 to €19,000
- Profit (loss) carried forward +€49,653
up €49,653 (+68.4%), from -€72,567 to -€22,913
- Other debts +€16,797
up €16,797 (+23.5%), from €71,590 to €88,387
- Tax, wage and social debts -€8,351
down €8,351 (-19.2%), from €43,486 to €35,135
of which Taxes: -€11,317
- Current portion of long-term debt +€5,000
new in 2025: €5,000
Income statement
- Financial charges -€1.3m
down €1.3m (-97.8%), from €1.3m to €30,206
- Gross operating margin -€93,444
down €93,444 (-35.0%), from €267,005 to €173,561
- Taxes -€21,842
down €21,842 (-62.3%), from €35,071 to €13,229
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€1.2m
Gross operating margin
-€93,444
Staff costs
-€346
Depreciation
+€70
Write-downs
-€1,104
Other operating charges
-€250
Financial income
-€124
Financial charges
+€1.3m
Taxes
+€21,842
Result 2025
€49,653
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€114,212
Investment
-€14,500
Financing
-€90,000
Cash 2024
€102,549
From operations (derived)
+€114,212
Net result for the year
+€49,653
Depreciation
+€9,901
Stocks and contracts
+€64,917
Receivables within one year
-€21,706
Deferred charges and accrued income
-€779
Trade debts
+€4,598
Tax, wage and social debts
-€8,351
Other debts
+€16,797
Accrued charges and deferred income
-€820
Investment (derived)
-€14,500
Investment in fixed assets (net)
-€14,500
Financing
-€90,000
Debts after one year
-€95,000
Current portion of long-term debt
+€5,000
Cash 2025
€112,260
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €485,334 | €457,212 | -€28,122 | -5.8% |
| Fixed assets | 21/28 | €16,934 | €21,533 | +€4,599 | +27.2% |
| Tangible fixed assets | 22/27 | €16,934 | €21,533 | +€4,599 | +27.2% |
| Land and buildings | 22 | €11,698 | €4,295 | -€7,404 | -63.3% |
| Plant, machinery and equipment | 23 | €1,816 | €15,345 | +€13,528 | +745% |
| Furniture and vehicles | 24 | €3,419 | €1,893 | -€1,526 | -44.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €468,400 | €435,679 | -€32,721 | -7.0% |
| Stocks and contracts in progress | 3 | €229,718 | €164,801 | -€64,917 | -28.3% |
| Stocks | 30/36 | €229,718 | €164,801 | -€64,917 | -28.3% |
| Amounts receivable within one year | 40/41 | €123,579 | €145,285 | +€21,706 | +17.6% |
| Trade receivables | 40 | €121,190 | €124,319 | +€3,129 | +2.6% |
| Other amounts receivable | 41 | €2,389 | €20,966 | +€18,577 | +778% |
| Cash at bank and in hand | 54/58 | €102,549 | €112,260 | +€9,711 | +9.5% |
| Deferred charges and accrued income | 490/1 | €12,554 | €13,333 | +€779 | +6.2% |
| Total equity and liabilities | 10/49 | €485,334 | €457,212 | -€28,122 | -5.8% |
| Equity | 10/15 | €170,509 | €220,162 | +€49,653 | +29.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €224,525 | €224,525 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €224,525 | €224,525 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€72,567 | -€22,913 | +€49,653 | +68.4% |
| Amounts payable | 17/49 | €314,825 | €237,050 | -€77,776 | -24.7% |
| Amounts payable after more than one year | 17 | €114,000 | €19,000 | -€95,000 | -83.3% |
| Financial debts | 170/4 | €114,000 | €19,000 | -€95,000 | -83.3% |
| Amounts payable within one year | 42/48 | €174,919 | €192,964 | +€18,045 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | - | €5,000 | +€5,000 | |
| Trade debts | 44 | €59,700 | €64,299 | +€4,598 | +7.7% |
| Suppliers | 440/4 | €59,700 | €64,299 | +€4,598 | +7.7% |
| Advances received on contracts in progress | 46 | €144 | €144 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €43,486 | €35,135 | -€8,351 | -19.2% |
| Taxes | 450/3 | €35,639 | €24,322 | -€11,317 | -31.8% |
| Remuneration and social security | 454/9 | €7,847 | €10,813 | +€2,967 | +37.8% |
| Other amounts payable | 47/48 | €71,590 | €88,387 | +€16,797 | +23.5% |
| Accrued charges and deferred income | 492/3 | €25,906 | €25,086 | -€820 | -3.2% |
| Remuneration, social security and pensions | 62 | €67,177 | €67,523 | +€346 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,971 | €9,901 | -€70 | -0.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,104 | €0 | +€1,104 | |
| Other operating charges | 640/8 | €4,167 | €4,417 | +€250 | +6.0% |
| Gross operating margin | 9900 | €267,005 | €173,561 | -€93,444 | -35.0% |
| Operating profit (loss) | 9901 | €186,793 | €91,720 | -€95,073 | -50.9% |
| Financial income | 75/76B | €1,493 | €1,368 | -€124 | -8.3% |
| Recurring financial income | 75 | €1,493 | €1,368 | -€124 | -8.3% |
| Financial charges | 65/66B | €1,344,238 | €30,206 | -€1.3m | -97.8% |
| Recurring financial charges | 65 | €1,344,238 | €30,206 | -€1.3m | -97.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,155,952 | €62,882 | +€1.2m | |
| Income taxes | 67/77 | €35,071 | €13,229 | -€21,842 | -62.3% |
| Profit (loss) for the period | 9904 | -€1,191,022 | €49,653 | +€1.2m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,191,022 | €49,653 | +€1.2m |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.