APOTHEEK TERHAGEN: 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 TERHAGEN
Largest movements
- Current investments +€350,000
new in 2024: €350,000
- Cash -€235,769
down €235,769 (-60.0%), from €392,886 to €157,116
mainly Current investments (-€350,000) and Trade debts (-€65,002)
- Stocks and contracts -€76,858
down €76,858 (-100%), from €76,858 to €0
- Receivables within one year -€69,882
down €69,882 (-98.8%), from €70,715 to €833
of which Trade receivables: -€70,339
- Tangible fixed assets -€23,976
down €23,976 (-82.1%), from €29,196 to €5,220
of which Plant, machinery and equipment: -€20,095
- Trade debts -€65,002
down €65,002 (-100%), from €65,002 to €0
- Reserves +€59,206
up €59,206 (+66.4%), from €89,123 to €148,329
of which Distributable reserves: +€59,206
- Other debts -€48,274
down €48,274 (-42.7%), from €113,148 to €64,874
- Tax, wage and social debts -€9,756
down €9,756 (-32.0%), from €30,535 to €20,778
of which Remuneration and social security: -€23,782
- Staff costs -€37,264
down €37,264 (-45.6%), from €81,732 to €44,468
- Gross operating margin +€30,454
up €30,454 (+24.9%), from €122,489 to €152,943
- Depreciation +€18,785
up €18,785 (+362%), from €5,191 to €23,976
- Taxes +€17,594
up €17,594 (+261%), from €6,752 to €24,346
- Financial income +€6,126
up €6,126, from €0 to €6,126
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €578,696 | €513,170 | -€65,527 | -11.3% |
| Fixed assets | 21/28 | €29,196 | €5,220 | -€23,976 | -82.1% |
| Tangible fixed assets | 22/27 | €29,196 | €5,220 | -€23,976 | -82.1% |
| Plant, machinery and equipment | 23 | €20,095 | €0 | -€20,095 | -100% |
| Furniture and vehicles | 24 | €8,501 | €5,220 | -€3,280 | -38.6% |
| Other tangible fixed assets | 26 | €601 | €0 | -€601 | -100% |
| Current assets | 29/58 | €549,500 | €507,949 | -€41,551 | -7.6% |
| Stocks and contracts in progress | 3 | €76,858 | €0 | -€76,858 | -100% |
| Stocks | 30/36 | €76,858 | €0 | -€76,858 | -100% |
| Amounts receivable within one year | 40/41 | €70,715 | €833 | -€69,882 | -98.8% |
| Trade receivables | 40 | €70,388 | €49 | -€70,339 | -99.9% |
| Other amounts receivable | 41 | €327 | €784 | +€457 | +140% |
| Current investments | 50/53 | - | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €392,886 | €157,116 | -€235,769 | -60.0% |
| Deferred charges and accrued income | 490/1 | €9,041 | €0 | -€9,041 | -100% |
| Total equity and liabilities | 10/49 | €578,696 | €513,170 | -€65,527 | -11.3% |
| Equity | 10/15 | €363,610 | €422,816 | +€59,206 | +16.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €89,123 | €148,329 | +€59,206 | +66.4% |
| Tax-exempt reserves | 132 | €46,263 | €46,263 | = | 0.0% |
| Distributable reserves | 133 | €42,860 | €102,066 | +€59,206 | +138% |
| Profit (loss) carried forward | 14 | €255,938 | €255,938 | = | 0.0% |
| Amounts payable | 17/49 | €215,086 | €90,353 | -€124,733 | -58.0% |
| Amounts payable within one year | 42/48 | €210,842 | €85,652 | -€125,190 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €2,158 | €0 | -€2,158 | -100% |
| Trade debts | 44 | €65,002 | €0 | -€65,002 | -100% |
| Suppliers | 440/4 | €65,002 | €0 | -€65,002 | -100% |
| Taxes, remuneration and social security | 45 | €30,535 | €20,778 | -€9,756 | -32.0% |
| Taxes | 450/3 | €6,752 | €20,778 | +€14,026 | +208% |
| Remuneration and social security | 454/9 | €23,782 | €0 | -€23,782 | -100% |
| Other amounts payable | 47/48 | €113,148 | €64,874 | -€48,274 | -42.7% |
| Accrued charges and deferred income | 492/3 | €4,244 | €4,701 | +€457 | +10.8% |
| Non-recurring operating income | 76A | - | €200,000 | +€200,000 | |
| Remuneration, social security and pensions | 62 | €81,732 | €44,468 | -€37,264 | -45.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,191 | €23,976 | +€18,785 | +362% |
| Other operating charges | 640/8 | €334 | €1,739 | +€1,404 | +420% |
| Gross operating margin | 9900 | €122,489 | €152,943 | +€30,454 | +24.9% |
| Operating profit (loss) | 9901 | €35,231 | €82,760 | +€47,529 | +135% |
| Financial income | 75/76B | €0 | €6,126 | +€6,126 | |
| Recurring financial income | 75 | €0 | €6,126 | +€6,126 | |
| Financial charges | 65/66B | €7,978 | €5,334 | -€2,644 | -33.1% |
| Recurring financial charges | 65 | €7,978 | €5,334 | -€2,644 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €27,253 | €83,552 | +€56,299 | +207% |
| Income taxes | 67/77 | €6,752 | €24,346 | +€17,594 | +261% |
| Profit (loss) for the period | 9904 | €20,501 | €59,206 | +€38,705 | +189% |
| Profit (loss) for the period to be appropriated | 9905 | €20,501 | €59,206 | +€38,705 | +189% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.