Apotheek TANS: 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 TANS
Largest movements
- Cash -€14,347
down €14,347 (-15.4%), from €93,134 to €78,787
mainly Contributions, distributions and other (-€71,957) and Other debts (-€17,639)
- Tangible fixed assets -€10,289
down €10,289 (-24.5%), from €41,971 to €31,682
- Other debts -€17,639
down €17,639 (-20.8%), from €84,618 to €66,979
- Tax, wage and social debts -€6,989
down €6,989 (-23.0%), from €30,329 to €23,340
- Gross operating margin -€15,390
down €15,390 (-12.5%), from €123,057 to €107,667
- Taxes -€3,085
down €3,085 (-10.9%), from €28,226 to €25,141
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 | €135,421 | €110,798 | -€24,623 | -18.2% |
| Fixed assets | 21/28 | €41,971 | €31,682 | -€10,289 | -24.5% |
| Tangible fixed assets | 22/27 | €41,971 | €31,682 | -€10,289 | -24.5% |
| Furniture and vehicles | 24 | €41,971 | €31,682 | -€10,289 | -24.5% |
| Current assets | 29/58 | €93,451 | €79,116 | -€14,334 | -15.3% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €93,134 | €78,787 | -€14,347 | -15.4% |
| Deferred charges and accrued income | 490/1 | €317 | €329 | +€13 | +3.9% |
| Total equity and liabilities | 10/49 | €135,421 | €110,798 | -€24,623 | -18.2% |
| Equity | 10/15 | €20,372 | €20,372 | = | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €7,972 | €7,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,975 | €2,975 | = | 0.0% |
| Distributable reserves | 133 | €4,997 | €4,997 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €115,049 | €90,426 | -€24,623 | -21.4% |
| Amounts payable within one year | 42/48 | €114,947 | €90,319 | -€24,628 | -21.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €30,329 | €23,340 | -€6,989 | -23.0% |
| Taxes | 450/3 | €30,329 | €23,340 | -€6,989 | -23.0% |
| Other amounts payable | 47/48 | €84,618 | €66,979 | -€17,639 | -20.8% |
| Accrued charges and deferred income | 492/3 | €102 | €107 | +€5 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,474 | €10,289 | +€815 | +8.6% |
| Other operating charges | 640/8 | €612 | €639 | +€27 | +4.4% |
| Gross operating margin | 9900 | €123,057 | €107,667 | -€15,390 | -12.5% |
| Operating profit (loss) | 9901 | €112,971 | €96,739 | -€16,232 | -14.4% |
| Financial income | 75/76B | €427 | €393 | -€34 | -7.9% |
| Recurring financial income | 75 | €427 | €393 | -€34 | -7.9% |
| Financial charges | 65/66B | €40 | €34 | -€6 | -14.7% |
| Recurring financial charges | 65 | €40 | €34 | -€6 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €113,358 | €97,098 | -€16,260 | -14.3% |
| Income taxes | 67/77 | €28,226 | €25,141 | -€3,085 | -10.9% |
| Profit (loss) for the period | 9904 | €85,132 | €71,957 | -€13,175 | -15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €85,132 | €71,957 | -€13,175 | -15.5% |
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 19 October 2026 via checked.be.