APOTHEEK TEMPELHOF: 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 TEMPELHOF
Largest movements
- Tangible fixed assets -€6,475
down €6,475 (-30.8%), from €20,992 to €14,517
of which Other tangible fixed assets: -€7,310
- Stocks and contracts +€2,758
up €2,758 (+3.2%), from €85,386 to €88,144
- Receivables within one year +€2,075
up €2,075 (+5.2%), from €40,193 to €42,268
of which Trade receivables: +€1,492
- Cash -€2,030
down €2,030 (-8.3%), from €24,427 to €22,398
mainly Other debts (-€69,000) and Investment in fixed assets (net) (-€3,738)
- Other debts -€69,000
down €69,000 (-69.0%), from €100,026 to €31,026
- Reserves +€44,613
up €44,613 (+94.7%), from €47,097 to €91,710
- Trade debts +€22,578
up €22,578 (+172%), from €13,163 to €35,741
- Gross operating margin +€45,646
up €45,646 (+192%), from €23,755 to €69,400
- Taxes +€11,144
up €11,144 (+270%), from €4,131 to €15,275
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 | €181,803 | €177,485 | -€4,318 | -2.4% |
| Fixed assets | 21/28 | €25,505 | €19,030 | -€6,475 | -25.4% |
| Tangible fixed assets | 22/27 | €20,992 | €14,517 | -€6,475 | -30.8% |
| Plant, machinery and equipment | 23 | €7,283 | €8,338 | +€1,055 | +14.5% |
| Furniture and vehicles | 24 | €336 | €117 | -€220 | -65.3% |
| Other tangible fixed assets | 26 | €13,373 | €6,062 | -€7,310 | -54.7% |
| Financial fixed assets | 28 | €4,512 | €4,512 | = | 0.0% |
| Current assets | 29/58 | €156,298 | €158,456 | +€2,157 | +1.4% |
| Stocks and contracts in progress | 3 | €85,386 | €88,144 | +€2,758 | +3.2% |
| Stocks | 30/36 | €85,386 | €88,144 | +€2,758 | +3.2% |
| Amounts receivable within one year | 40/41 | €40,193 | €42,268 | +€2,075 | +5.2% |
| Trade receivables | 40 | €35,444 | €36,936 | +€1,492 | +4.2% |
| Other amounts receivable | 41 | €4,749 | €5,332 | +€583 | +12.3% |
| Cash at bank and in hand | 54/58 | €24,427 | €22,398 | -€2,030 | -8.3% |
| Deferred charges and accrued income | 490/1 | €6,292 | €5,646 | -€646 | -10.3% |
| Total equity and liabilities | 10/49 | €181,803 | €177,485 | -€4,318 | -2.4% |
| Equity | 10/15 | €65,974 | €110,587 | +€44,613 | +67.6% |
| Contributions | 10/11 | €18,877 | €18,877 | = | 0.0% |
| Reserves | 13 | €47,097 | €91,710 | +€44,613 | +94.7% |
| Distributable reserves | 133 | €47,097 | €91,710 | +€44,613 | +94.7% |
| Amounts payable | 17/49 | €115,829 | €66,899 | -€48,931 | -42.2% |
| Amounts payable after more than one year | 17 | €1,445 | - | -€1,445 | |
| Financial debts | 170/4 | €1,445 | - | -€1,445 | |
| Amounts payable within one year | 42/48 | €114,384 | €66,899 | -€47,486 | -41.5% |
| Trade debts | 44 | €13,163 | €35,741 | +€22,578 | +172% |
| Suppliers | 440/4 | €13,163 | €35,741 | +€22,578 | +172% |
| Taxes, remuneration and social security | 45 | €1,195 | €131 | -€1,064 | -89.0% |
| Taxes | 450/3 | €1,195 | €131 | -€1,064 | -89.0% |
| Other amounts payable | 47/48 | €100,026 | €31,026 | -€69,000 | -69.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,188 | €10,213 | +€25 | +0.2% |
| Other operating charges | 640/8 | €472 | €487 | +€15 | +3.2% |
| Gross operating margin | 9900 | €23,755 | €69,400 | +€45,646 | +192% |
| Operating profit (loss) | 9901 | €13,094 | €58,700 | +€45,606 | +348% |
| Financial income | 75/76B | €1,328 | €1,192 | -€135 | -10.2% |
| Recurring financial income | 75 | €1,328 | €1,192 | -€135 | -10.2% |
| Financial charges | 65/66B | €67 | €4 | -€64 | -94.4% |
| Recurring financial charges | 65 | €67 | €4 | -€64 | -94.4% |
| Profit (loss) for the period before taxes | 9903 | €14,354 | €59,888 | +€45,534 | +317% |
| Income taxes | 67/77 | €4,131 | €15,275 | +€11,144 | +270% |
| Profit (loss) for the period | 9904 | €10,223 | €44,613 | +€34,390 | +336% |
| Profit (loss) for the period to be appropriated | 9905 | €10,223 | €44,613 | +€34,390 | +336% |
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 31 October 2026 via checked.be.