APOTHEEK VAN BRITSOM: what changed
What changed
APOTHEEK VAN BRITSOM
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€294,741
2024 · €198,925+€95,817
Equity
€782,296
2024 · €924,466-€142,170
Cash
€309,090
2024 · €131,021+€178,069
Balance sheet total
€1.3m
2024 · €1.4m-€62,387
Largest movements
Assets
- Current investments -€197,881
down €197,881 (-28.1%), from €703,513 to €505,632
- Cash +€178,069
up €178,069 (+136%), from €131,021 to €309,090
mainly Net result for the year (+€294,741) and Current investments (+€197,881)
- Tangible fixed assets -€38,053
down €38,053 (-18.8%), from €202,130 to €164,077
- Receivables within one year -€21,559
down €21,559 (-15.4%), from €139,664 to €118,105
- Stocks and contracts +€18,755
up €18,755 (+14.8%), from €126,426 to €145,181
Equity and liabilities
- Reserves -€142,170
down €142,170 (-15.7%), from €905,866 to €763,696
of which Distributable reserves: -€142,170
- Other debts +€97,382
up €97,382 (+35.6%), from €273,631 to €371,013
- Debts after one year -€37,841
down €37,841 (-100%), from €37,841 to €0
- Tax, wage and social debts +€27,576
up €27,576 (+60.1%), from €45,846 to €73,422
of which Taxes: +€24,648
- Current portion of long-term debt -€15,041
down €15,041 (-68.5%), from €21,967 to €6,925
Income statement
- Gross operating margin +€138,336
up €138,336 (+30.2%), from €458,731 to €597,067
- Taxes +€41,879
up €41,879 (+44.8%), from €93,428 to €135,306
- Financial income -€7,276
down €7,276 (-46.7%), from €15,586 to €8,310
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.
Result 2024
€198,925
Gross operating margin
+€138,336
Staff costs
+€404
Depreciation
+€3,247
Other operating charges
-€33
Financial income
-€7,276
Financial charges
+€3,017
Taxes
-€41,879
Result 2025
€294,741
raises the resultlowers the result
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.
From operations
+€476,854
Investment
+€191,009
Financing
-€489,793
Cash 2024
€131,021
From operations (derived)
+€476,854
Net result for the year
+€294,741
Depreciation
+€52,925
Stocks and contracts
-€18,755
Receivables within one year
+€21,559
Deferred charges and accrued income
-€6,282
Trade debts
+€10,878
Tax, wage and social debts
+€27,576
Other debts
+€97,382
Accrued charges and deferred income
-€3,171
Investment (derived)
+€191,009
Investment in fixed assets (net)
-€6,872
Current investments
+€197,881
Financing
-€489,793
Debts after one year
-€37,841
Current portion of long-term debt
-€15,041
Contributions, distributions and other
-€436,911
Cash 2025
€309,090
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,380,271 | €1,317,884 | -€62,387 | -4.5% |
| Fixed assets | 21/28 | €268,121 | €222,068 | -€46,053 | -17.2% |
| Intangible fixed assets | 21 | €65,991 | €57,991 | -€8,000 | -12.1% |
| Tangible fixed assets | 22/27 | €202,130 | €164,077 | -€38,053 | -18.8% |
| Land and buildings | 22 | €58,636 | €48,027 | -€10,609 | -18.1% |
| Plant, machinery and equipment | 23 | €102,815 | €85,821 | -€16,994 | -16.5% |
| Furniture and vehicles | 24 | €40,679 | €30,230 | -€10,450 | -25.7% |
| Current assets | 29/58 | €1,112,150 | €1,095,816 | -€16,334 | -1.5% |
| Stocks and contracts in progress | 3 | €126,426 | €145,181 | +€18,755 | +14.8% |
| Stocks | 30/36 | €126,426 | €145,181 | +€18,755 | +14.8% |
| Amounts receivable within one year | 40/41 | €139,664 | €118,105 | -€21,559 | -15.4% |
| Trade receivables | 40 | €139,664 | €118,105 | -€21,559 | -15.4% |
| Current investments | 50/53 | €703,513 | €505,632 | -€197,881 | -28.1% |
| Cash at bank and in hand | 54/58 | €131,021 | €309,090 | +€178,069 | +136% |
| Deferred charges and accrued income | 490/1 | €11,526 | €17,808 | +€6,282 | +54.5% |
| Total equity and liabilities | 10/49 | €1,380,271 | €1,317,884 | -€62,387 | -4.5% |
| Equity | 10/15 | €924,466 | €782,296 | -€142,170 | -15.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €905,866 | €763,696 | -€142,170 | -15.7% |
| 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 | €904,006 | €761,836 | -€142,170 | -15.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €455,805 | €535,588 | +€79,783 | +17.5% |
| Amounts payable after more than one year | 17 | €37,841 | €0 | -€37,841 | -100% |
| Financial debts | 170/4 | €37,841 | €0 | -€37,841 | -100% |
| Amounts payable within one year | 42/48 | €400,270 | €521,065 | +€120,795 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €21,967 | €6,925 | -€15,041 | -68.5% |
| Trade debts | 44 | €58,826 | €69,705 | +€10,878 | +18.5% |
| Suppliers | 440/4 | €58,826 | €69,705 | +€10,878 | +18.5% |
| Taxes, remuneration and social security | 45 | €45,846 | €73,422 | +€27,576 | +60.1% |
| Taxes | 450/3 | €37,455 | €62,103 | +€24,648 | +65.8% |
| Remuneration and social security | 454/9 | €8,391 | €11,319 | +€2,928 | +34.9% |
| Other amounts payable | 47/48 | €273,631 | €371,013 | +€97,382 | +35.6% |
| Accrued charges and deferred income | 492/3 | €17,694 | €14,523 | -€3,171 | -17.9% |
| Non-recurring operating income | 76A | €2,000 | €0 | -€2,000 | -100% |
| Remuneration, social security and pensions | 62 | €98,770 | €98,366 | -€404 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,172 | €52,925 | -€3,247 | -5.8% |
| Other operating charges | 640/8 | €483 | €516 | +€33 | +6.9% |
| Gross operating margin | 9900 | €458,731 | €597,067 | +€138,336 | +30.2% |
| Operating profit (loss) | 9901 | €303,306 | €445,261 | +€141,954 | +46.8% |
| Financial income | 75/76B | €15,586 | €8,310 | -€7,276 | -46.7% |
| Recurring financial income | 75 | €15,586 | €8,310 | -€7,276 | -46.7% |
| Financial charges | 65/66B | €26,540 | €23,523 | -€3,017 | -11.4% |
| Recurring financial charges | 65 | €26,540 | €23,523 | -€3,017 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €292,353 | €430,048 | +€137,695 | +47.1% |
| Income taxes | 67/77 | €93,428 | €135,306 | +€41,879 | +44.8% |
| Profit (loss) for the period | 9904 | €198,925 | €294,741 | +€95,817 | +48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €198,925 | €294,741 | +€95,817 | +48.2% |
Next steps
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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 4 November 2026 via checked.be.