APOTHEEK TRAMSTATIE: 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 TRAMSTATIE
Largest movements
- Receivables within one year +€85,007
up €85,007 (+242%), from €35,171 to €120,178
of which Trade receivables: +€119,070
- Cash +€11,603
up €11,603 (+513%), from €2,263 to €13,866
mainly Net result for the year (+€54,575) and Other debts (+€29,661)
- Reserves +€54,575
up €54,575 (+63.6%), from €85,857 to €140,432
of which Distributable reserves: +€54,575
- Other debts +€29,661
up €29,661 (+35.1%), from €84,456 to €114,117
- Tax, wage and social debts +€10,622
up €10,622 (+246%), from €4,323 to €14,945
- Gross operating margin +€84,092
up €84,092, from -€10,121 to €73,971
- Taxes +€18,353
up €18,353 (+3,398,659%), from €1 to €18,353
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 | €352,434 | €449,125 | +€96,691 | +27.4% |
| Fixed assets | 21/28 | €315,000 | €315,000 | = | 0.0% |
| Financial fixed assets | 28 | €315,000 | €315,000 | = | 0.0% |
| Current assets | 29/58 | €37,434 | €134,125 | +€96,691 | +258% |
| Amounts receivable within one year | 40/41 | €35,171 | €120,178 | +€85,007 | +242% |
| Trade receivables | 40 | €1,108 | €120,178 | +€119,070 | +10,747% |
| Other amounts receivable | 41 | €34,063 | - | -€34,063 | |
| Cash at bank and in hand | 54/58 | €2,263 | €13,866 | +€11,603 | +513% |
| Deferred charges and accrued income | 490/1 | - | €81 | +€81 | |
| Total equity and liabilities | 10/49 | €352,434 | €449,125 | +€96,691 | +27.4% |
| Equity | 10/15 | €263,220 | €317,794 | +€54,575 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,857 | €140,432 | +€54,575 | +63.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €83,997 | €138,572 | +€54,575 | +65.0% |
| Profit (loss) carried forward | 14 | €158,762 | €158,762 | = | 0.0% |
| Amounts payable | 17/49 | €89,214 | €131,331 | +€42,116 | +47.2% |
| Amounts payable within one year | 42/48 | €89,166 | €131,331 | +€42,165 | +47.3% |
| Trade debts | 44 | €387 | €2,269 | +€1,882 | +486% |
| Suppliers | 440/4 | €387 | €2,269 | +€1,882 | +486% |
| Taxes, remuneration and social security | 45 | €4,323 | €14,945 | +€10,622 | +246% |
| Taxes | 450/3 | €4,323 | €14,945 | +€10,622 | +246% |
| Other amounts payable | 47/48 | €84,456 | €114,117 | +€29,661 | +35.1% |
| Accrued charges and deferred income | 492/3 | €49 | - | -€49 | |
| Other operating charges | 640/8 | €387 | €411 | +€23 | +6.0% |
| Gross operating margin | 9900 | -€10,121 | €73,971 | +€84,092 | |
| Operating profit (loss) | 9901 | -€10,509 | €73,560 | +€84,069 | |
| Financial income | 75/76B | €2 | €4 | +€2 | +128% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +128% |
| Financial charges | 65/66B | €408 | €636 | +€228 | +55.9% |
| Recurring financial charges | 65 | €408 | €636 | +€228 | +55.9% |
| Profit (loss) for the period before taxes | 9903 | -€10,915 | €72,928 | +€83,843 | |
| Income taxes | 67/77 | €1 | €18,353 | +€18,353 | +3,398,659% |
| Profit (loss) for the period | 9904 | -€10,915 | €54,575 | +€65,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,915 | €54,575 | +€65,490 |
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 25 October 2026 via checked.be.