APOTHEEK VAN BACKLÉ: 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 VAN BACKLÉ
Largest movements
- Tangible fixed assets +€227,949
up €227,949 (+645%), from €35,348 to €263,297
of which Land and buildings: +€202,520
- Receivables within one year -€94,243
down €94,243 (-27.3%), from €344,736 to €250,494
of which Other amounts receivable: -€64,088
- Deferred charges and accrued income -€61,226
down €61,226 (-97.8%), from €62,595 to €1,369
- Cash +€37,332
up €37,332 (+61.7%), from €60,487 to €97,819
mainly Other debts (+€106,539) and Receivables within one year (+€94,243)
- Stocks and contracts -€28,415
down €28,415 (-14.1%), from €201,133 to €172,718
- Other debts +€106,539
up €106,539 (+315%), from €33,854 to €140,394
- Accrued charges and deferred income -€51,849
down €51,849 (-49.5%), from €104,846 to €52,996
- Reserves -€44,788
down €44,788 (-26.8%), from €167,000 to €122,212
- Profit (loss) carried forward +€36,488
up €36,488 (+90.9%), from €40,142 to €76,631
- Provisions +€32,337
up €32,337 (+9.7%), from €333,200 to €365,537
of which Deferred taxes: +€40,737
- Gross operating margin -€283,072
down €283,072 (-58.6%), from €482,991 to €199,919
- Staff costs -€114,622
down €114,622 (-56.1%), from €204,269 to €89,647
- Financial charges -€33,828
down €33,828 (-62.6%), from €54,012 to €20,184
- Other operating charges -€22,136
down €22,136 (-47.6%), from €46,530 to €24,394
- Taxes +€16,844
up €16,844 (+942%), from €1,788 to €18,632
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 | €709,440 | €790,697 | +€81,257 | +11.5% |
| Fixed assets | 21/28 | €35,488 | €263,297 | +€227,809 | +642% |
| Tangible fixed assets | 22/27 | €35,348 | €263,297 | +€227,949 | +645% |
| Land and buildings | 22 | - | €202,520 | +€202,520 | |
| Plant, machinery and equipment | 23 | €7,333 | €5,426 | -€1,907 | -26.0% |
| Furniture and vehicles | 24 | €19,886 | €20,442 | +€556 | +2.8% |
| Other tangible fixed assets | 26 | €8,129 | €34,909 | +€26,780 | +329% |
| Financial fixed assets | 28 | €140 | €0 | -€140 | -100% |
| Current assets | 29/58 | €673,951 | €527,400 | -€146,552 | -21.7% |
| Stocks and contracts in progress | 3 | €201,133 | €172,718 | -€28,415 | -14.1% |
| Stocks | 30/36 | €201,133 | €172,718 | -€28,415 | -14.1% |
| Amounts receivable within one year | 40/41 | €344,736 | €250,494 | -€94,243 | -27.3% |
| Trade receivables | 40 | €201,448 | €171,293 | -€30,154 | -15.0% |
| Other amounts receivable | 41 | €143,289 | €79,200 | -€64,088 | -44.7% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €60,487 | €97,819 | +€37,332 | +61.7% |
| Deferred charges and accrued income | 490/1 | €62,595 | €1,369 | -€61,226 | -97.8% |
| Total equity and liabilities | 10/49 | €709,440 | €790,697 | +€81,257 | +11.5% |
| Equity | 10/15 | €225,742 | €217,442 | -€8,300 | -3.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,000 | €122,212 | -€44,788 | -26.8% |
| Tax-exempt reserves | 132 | €167,000 | €122,212 | -€44,788 | -26.8% |
| Profit (loss) carried forward | 14 | €40,142 | €76,631 | +€36,488 | +90.9% |
| Provisions and deferred taxes | 16 | €333,200 | €365,537 | +€32,337 | +9.7% |
| Provisions for liabilities and charges | 160/5 | €333,200 | €324,800 | -€8,400 | -2.5% |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €333,200 | €324,800 | -€8,400 | -2.5% |
| Deferred taxes | 168 | - | €40,737 | +€40,737 | |
| Amounts payable | 17/49 | €150,497 | €207,717 | +€57,220 | +38.0% |
| Amounts payable within one year | 42/48 | €45,652 | €154,721 | +€109,069 | +239% |
| Taxes, remuneration and social security | 45 | €11,798 | €14,327 | +€2,530 | +21.4% |
| Taxes | 450/3 | €5,388 | €8,264 | +€2,875 | +53.4% |
| Remuneration and social security | 454/9 | €6,409 | €6,064 | -€346 | -5.4% |
| Other amounts payable | 47/48 | €33,854 | €140,394 | +€106,539 | +315% |
| Accrued charges and deferred income | 492/3 | €104,846 | €52,996 | -€51,849 | -49.5% |
| Non-recurring operating income | 76A | €168,506 | €27,743 | -€140,763 | -83.5% |
| Remuneration, social security and pensions | 62 | €204,269 | €89,647 | -€114,622 | -56.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,552 | €20,259 | +€7,706 | +61.4% |
| Other operating charges | 640/8 | €46,530 | €24,394 | -€22,136 | -47.6% |
| Non-recurring operating charges | 66A | €1,439 | €1,718 | +€280 | +19.4% |
| Gross operating margin | 9900 | €482,991 | €199,919 | -€283,072 | -58.6% |
| Operating profit (loss) | 9901 | €218,201 | €63,900 | -€154,301 | -70.7% |
| Financial income | 75/76B | €354 | €7,353 | +€6,998 | +1,976% |
| Recurring financial income | 75 | €354 | €7,353 | +€6,998 | +1,976% |
| Financial charges | 65/66B | €54,012 | €20,184 | -€33,828 | -62.6% |
| Recurring financial charges | 65 | €54,012 | €20,184 | -€33,828 | -62.6% |
| Profit (loss) for the period before taxes | 9903 | €164,543 | €51,069 | -€113,474 | -69.0% |
| Transfer from deferred taxes | 780 | - | €1,013 | +€1,013 | |
| Transfer to deferred taxes | 680 | - | €41,750 | +€41,750 | |
| Income taxes | 67/77 | €1,788 | €18,632 | +€16,844 | +942% |
| Profit (loss) for the period | 9904 | €162,756 | -€8,300 | -€171,056 | |
| Transfer from tax-exempt reserves | 789 | - | €3,038 | +€3,038 | |
| Transfer to tax-exempt reserves | 689 | €167,000 | €0 | -€167,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,244 | -€5,262 | -€1,017 | -24.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.