Apotheek Tobback: 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 Tobback
Largest movements
- Cash -€141,624
down €141,624 (-25.0%), from €565,833 to €424,210
mainly Contributions, distributions and other (-€467,254) and Current portion of long-term debt (-€28,874)
- Current investments -€65,196
down €65,196 (-21.3%), from €306,000 to €240,804
- Tangible fixed assets -€24,427
down €24,427 (-12.4%), from €197,004 to €172,577
of which Land and buildings: -€17,268
- Reserves -€193,931
down €193,931 (-15.8%), from €1.2m to €1.0m
- Current portion of long-term debt -€28,874
down €28,874 (-100%), from €28,874 to €0
- Financial income +€5,520
up €5,520 (+78.2%), from €7,062 to €12,582
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 | €1,295,370 | €1,067,550 | -€227,819 | -17.6% |
| Fixed assets | 21/28 | €197,004 | €172,577 | -€24,427 | -12.4% |
| Tangible fixed assets | 22/27 | €197,004 | €172,577 | -€24,427 | -12.4% |
| Land and buildings | 22 | €157,756 | €140,489 | -€17,268 | -10.9% |
| Plant, machinery and equipment | 23 | €30,637 | €28,973 | -€1,664 | -5.4% |
| Furniture and vehicles | 24 | €8,611 | €3,116 | -€5,496 | -63.8% |
| Current assets | 29/58 | €1,098,365 | €894,973 | -€203,392 | -18.5% |
| Stocks and contracts in progress | 3 | €137,897 | €130,573 | -€7,324 | -5.3% |
| Stocks | 30/36 | €137,897 | €130,573 | -€7,324 | -5.3% |
| Amounts receivable within one year | 40/41 | €86,135 | €96,283 | +€10,148 | +11.8% |
| Trade receivables | 40 | €84,952 | €93,971 | +€9,019 | +10.6% |
| Other amounts receivable | 41 | €1,183 | €2,312 | +€1,129 | +95.5% |
| Current investments | 50/53 | €306,000 | €240,804 | -€65,196 | -21.3% |
| Cash at bank and in hand | 54/58 | €565,833 | €424,210 | -€141,624 | -25.0% |
| Deferred charges and accrued income | 490/1 | €2,500 | €3,103 | +€603 | +24.1% |
| Total equity and liabilities | 10/49 | €1,295,370 | €1,067,550 | -€227,819 | -17.6% |
| Equity | 10/15 | €1,224,683 | €1,030,753 | -€193,931 | -15.8% |
| Contributions | 10/11 | €400 | €400 | = | 0.0% |
| Reserves | 13 | €1,224,283 | €1,030,352 | -€193,931 | -15.8% |
| Distributable reserves | 133 | €1,224,283 | €1,030,352 | -€193,931 | -15.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | 0.0% |
| Amounts payable | 17/49 | €70,686 | €36,798 | -€33,889 | -47.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €70,364 | €36,739 | -€33,625 | -47.8% |
| Current portion of amounts payable after more than one year | 42 | €28,874 | €0 | -€28,874 | -100% |
| Trade debts | 44 | €37,256 | €32,804 | -€4,452 | -12.0% |
| Suppliers | 440/4 | €37,256 | €32,804 | -€4,452 | -12.0% |
| Taxes, remuneration and social security | 45 | €2,308 | €3,936 | +€1,627 | +70.5% |
| Taxes | 450/3 | €2,308 | €3,936 | +€1,627 | +70.5% |
| Other amounts payable | 47/48 | €1,926 | €0 | -€1,926 | -100% |
| Accrued charges and deferred income | 492/3 | €322 | €58 | -€264 | -81.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,674 | €30,030 | +€356 | +1.2% |
| Other operating charges | 640/8 | €1,939 | €1,751 | -€187 | -9.7% |
| Gross operating margin | 9900 | €415,252 | €417,487 | +€2,235 | +0.5% |
| Operating profit (loss) | 9901 | €383,640 | €385,706 | +€2,066 | +0.5% |
| Financial income | 75/76B | €7,062 | €12,582 | +€5,520 | +78.2% |
| Recurring financial income | 75 | €7,062 | €12,582 | +€5,520 | +78.2% |
| Financial charges | 65/66B | €1,914 | €2,334 | +€420 | +22.0% |
| Recurring financial charges | 65 | €1,914 | €2,334 | +€420 | +22.0% |
| Profit (loss) for the period before taxes | 9903 | €388,788 | €395,954 | +€7,166 | +1.8% |
| Income taxes | 67/77 | €120,365 | €122,630 | +€2,265 | +1.9% |
| Profit (loss) for the period | 9904 | €268,422 | €273,324 | +€4,901 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €268,422 | €273,324 | +€4,901 | +1.8% |
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 15 October 2026 via checked.be.