Apotheek Ten Aard: what changed
Apotheek Ten Aard
Largest movements
- Receivables within one year +€30,607
up €30,607 (+37.9%), from €80,802 to €111,409
of which Trade receivables: +€43,365
- Intangible fixed assets -€11,125
down €11,125 (-10.3%), from €108,415 to €97,290
- Deferred charges and accrued income +€10,635
up €10,635 (+1,020%), from €1,043 to €11,678
- Tangible fixed assets -€7,501
down €7,501 (-14.8%), from €50,725 to €43,224
of which Plant, machinery and equipment: -€5,501
- Cash +€5,045
up €5,045 (+26.7%), from €18,913 to €23,957
mainly Tax, wage and social debts (+€29,100) and Trade debts (+€27,184)
- Other debts -€37,383
down €37,383 (-14.7%), from €254,654 to €217,271
- Tax, wage and social debts +€29,100
up €29,100 (+715%), from €4,072 to €33,172
of which Remuneration and social security: +€17,048
- Trade debts +€27,184
up €27,184 (+28.5%), from €95,324 to €122,508
- Reserves +€10,396
up €10,396 (+320%), from €3,250 to €13,647
- Gross operating margin +€174,326
up €174,326 (+408%), from €42,732 to €217,058
- Staff costs +€138,355
up €138,355 (+392%), from €35,256 to €173,612
- Depreciation +€17,715
up €17,715 (+460%), from €3,847 to €21,563
- Financial charges +€8,122
up €8,122 (+1,986%), from €409 to €8,531
- Taxes +€3,200
up €3,200 (+18,443%), from €17 to €3,217
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €360,301 | €389,598 | +€29,297 | +8.1% |
| Fixed assets | 21/28 | €159,140 | €140,514 | -€18,626 | -11.7% |
| Intangible fixed assets | 21 | €108,415 | €97,290 | -€11,125 | -10.3% |
| Tangible fixed assets | 22/27 | €50,725 | €43,224 | -€7,501 | -14.8% |
| Plant, machinery and equipment | 23 | €41,235 | €35,733 | -€5,501 | -13.3% |
| Furniture and vehicles | 24 | €9,490 | €7,490 | -€2,000 | -21.1% |
| Current assets | 29/58 | €201,161 | €249,084 | +€47,923 | +23.8% |
| Stocks and contracts in progress | 3 | €100,403 | €102,040 | +€1,636 | +1.6% |
| Stocks | 30/36 | €100,403 | €102,040 | +€1,636 | +1.6% |
| Amounts receivable within one year | 40/41 | €80,802 | €111,409 | +€30,607 | +37.9% |
| Trade receivables | 40 | €66,990 | €110,355 | +€43,365 | +64.7% |
| Other amounts receivable | 41 | €13,812 | €1,055 | -€12,757 | -92.4% |
| Cash at bank and in hand | 54/58 | €18,913 | €23,957 | +€5,045 | +26.7% |
| Deferred charges and accrued income | 490/1 | €1,043 | €11,678 | +€10,635 | +1,020% |
| Total equity and liabilities | 10/49 | €360,301 | €389,598 | +€29,297 | +8.1% |
| Equity | 10/15 | €6,250 | €16,647 | +€10,396 | +166% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €3,250 | €13,647 | +€10,396 | +320% |
| Distributable reserves | 133 | €3,250 | €13,647 | +€10,396 | +320% |
| Amounts payable | 17/49 | €354,051 | €372,951 | +€18,900 | +5.3% |
| Amounts payable within one year | 42/48 | €354,051 | €372,951 | +€18,900 | +5.3% |
| Trade debts | 44 | €95,324 | €122,508 | +€27,184 | +28.5% |
| Suppliers | 440/4 | €95,324 | €122,508 | +€27,184 | +28.5% |
| Taxes, remuneration and social security | 45 | €4,072 | €33,172 | +€29,100 | +715% |
| Taxes | 450/3 | €17 | €12,069 | +€12,052 | +69,463% |
| Remuneration and social security | 454/9 | €4,055 | €21,103 | +€17,048 | +420% |
| Other amounts payable | 47/48 | €254,654 | €217,271 | -€37,383 | -14.7% |
| Non-recurring operating income | 76A | - | €261 | +€261 | |
| Remuneration, social security and pensions | 62 | €35,256 | €173,612 | +€138,355 | +392% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,847 | €21,563 | +€17,715 | +460% |
| Other operating charges | 640/8 | €156 | €483 | +€327 | +210% |
| Gross operating margin | 9900 | €42,732 | €217,058 | +€174,326 | +408% |
| Operating profit (loss) | 9901 | €3,473 | €21,401 | +€17,928 | +516% |
| Financial income | 75/76B | €204 | €744 | +€540 | +265% |
| Recurring financial income | 75 | €204 | €744 | +€540 | +265% |
| Financial charges | 65/66B | €409 | €8,531 | +€8,122 | +1,986% |
| Recurring financial charges | 65 | €409 | €8,531 | +€8,122 | +1,986% |
| Profit (loss) for the period before taxes | 9903 | €3,268 | €13,614 | +€10,346 | +317% |
| Income taxes | 67/77 | €17 | €3,217 | +€3,200 | +18,443% |
| Profit (loss) for the period | 9904 | €3,250 | €10,396 | +€7,146 | +220% |
| Profit (loss) for the period to be appropriated | 9905 | €3,250 | €10,396 | +€7,146 | +220% |
Next steps
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 5 November 2026 via checked.be.