APOTHEEK VAN CLEEMPUT: 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.
What changed
APOTHEEK VAN CLEEMPUT
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€91,495
2024 · €59,605+€31,890
Equity
€1.0m
2024 · €1.0m+€1,495
Cash
€207,925
2024 · €206,629+€1,295
Balance sheet total
€2.6m
2024 · €2.5m+€111,823
Largest movements
Assets
- Stocks and contracts +€77,627
up €77,627 (+24.4%), from €318,761 to €396,388
- Receivables within one year +€65,413
up €65,413 (+5.6%), from €1.2m to €1.2m
of which Other amounts receivable: +€62,435
- Tangible fixed assets -€34,117
down €34,117 (-4.8%), from €708,059 to €673,942
Equity and liabilities
- Trade debts +€141,228
up €141,228 (+46.7%), from €302,193 to €443,422
Income statement
- Gross operating margin +€19,890
up €19,890 (+7.7%), from €259,614 to €279,504
- Financial charges -€18,871
down €18,871 (-64.3%), from €29,355 to €10,484
- Depreciation +€14,435
up €14,435 (+41.6%), from €34,687 to €49,122
- Staff costs -€9,034
down €9,034 (-5.3%), from €170,647 to €161,613
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.
Result 2024
€59,605
Gross operating margin
+€19,890
Staff costs
+€9,034
Depreciation
-€14,435
Other operating charges
+€228
Financial income
+€119
Financial charges
+€18,871
Taxes
-€1,817
Result 2025
€91,495
raises the resultlowers the result
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.
From operations
+€125,888
Investment
-€15,005
Financing
-€109,588
Cash 2024
€206,629
From operations (derived)
+€125,888
Net result for the year
+€91,495
Depreciation
+€49,122
Stocks and contracts
-€77,627
Receivables within one year
-€65,413
Deferred charges and accrued income
-€1,604
Trade debts
+€141,228
Tax, wage and social debts
+€4,760
Other debts
-€16,073
Investment (derived)
-€15,005
Investment in fixed assets (net)
-€15,005
Financing
-€109,588
Debts after one year
-€20,445
Current portion of long-term debt
+€857
Contributions, distributions and other
-€90,000
Cash 2025
€207,925
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,458,175 | €2,569,998 | +€111,823 | +4.5% |
| Fixed assets | 21/28 | €723,009 | €688,892 | -€34,117 | -4.7% |
| Tangible fixed assets | 22/27 | €708,059 | €673,942 | -€34,117 | -4.8% |
| Land and buildings | 22 | €548,452 | €531,549 | -€16,903 | -3.1% |
| Plant, machinery and equipment | 23 | €156,521 | €140,278 | -€16,243 | -10.4% |
| Furniture and vehicles | 24 | €3,086 | €2,115 | -€971 | -31.5% |
| Financial fixed assets | 28 | €14,950 | €14,950 | = | 0.0% |
| Current assets | 29/58 | €1,735,166 | €1,881,106 | +€145,940 | +8.4% |
| Stocks and contracts in progress | 3 | €318,761 | €396,388 | +€77,627 | +24.4% |
| Stocks | 30/36 | €318,761 | €396,388 | +€77,627 | +24.4% |
| Amounts receivable within one year | 40/41 | €1,161,222 | €1,226,635 | +€65,413 | +5.6% |
| Trade receivables | 40 | €178,231 | €181,209 | +€2,978 | +1.7% |
| Other amounts receivable | 41 | €982,991 | €1,045,426 | +€62,435 | +6.4% |
| Cash at bank and in hand | 54/58 | €206,629 | €207,925 | +€1,295 | +0.6% |
| Deferred charges and accrued income | 490/1 | €48,554 | €50,158 | +€1,604 | +3.3% |
| Total equity and liabilities | 10/49 | €2,458,175 | €2,569,998 | +€111,823 | +4.5% |
| Equity | 10/15 | €1,013,759 | €1,015,254 | +€1,495 | +0.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €988,759 | €990,254 | +€1,495 | +0.2% |
| Tax-exempt reserves | 132 | €337 | €337 | = | 0.0% |
| Distributable reserves | 133 | €988,422 | €989,917 | +€1,495 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,444,416 | €1,554,744 | +€110,328 | +7.6% |
| Amounts payable after more than one year | 17 | €827,495 | €807,050 | -€20,445 | -2.5% |
| Financial debts | 170/4 | €827,495 | €807,050 | -€20,445 | -2.5% |
| Amounts payable within one year | 42/48 | €616,921 | €747,694 | +€130,773 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €19,588 | €20,445 | +€857 | +4.4% |
| Trade debts | 44 | €302,193 | €443,422 | +€141,228 | +46.7% |
| Suppliers | 440/4 | €302,193 | €443,422 | +€141,228 | +46.7% |
| Taxes, remuneration and social security | 45 | €34,643 | €39,403 | +€4,760 | +13.7% |
| Taxes | 450/3 | €6,027 | €7,460 | +€1,434 | +23.8% |
| Remuneration and social security | 454/9 | €28,616 | €31,943 | +€3,327 | +11.6% |
| Other amounts payable | 47/48 | €260,497 | €244,424 | -€16,073 | -6.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €170,647 | €161,613 | -€9,034 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,687 | €49,122 | +€14,435 | +41.6% |
| Other operating charges | 640/8 | €4,885 | €4,657 | -€228 | -4.7% |
| Gross operating margin | 9900 | €259,614 | €279,504 | +€19,890 | +7.7% |
| Operating profit (loss) | 9901 | €49,395 | €64,112 | +€14,717 | +29.8% |
| Financial income | 75/76B | €42,352 | €42,471 | +€119 | +0.3% |
| Recurring financial income | 75 | €42,352 | €42,471 | +€119 | +0.3% |
| Financial charges | 65/66B | €29,355 | €10,484 | -€18,871 | -64.3% |
| Recurring financial charges | 65 | €29,355 | €10,484 | -€18,871 | -64.3% |
| Profit (loss) for the period before taxes | 9903 | €62,392 | €96,099 | +€33,707 | +54.0% |
| Income taxes | 67/77 | €2,787 | €4,604 | +€1,817 | +65.2% |
| Profit (loss) for the period | 9904 | €59,605 | €91,495 | +€31,890 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,605 | €91,495 | +€31,890 | +53.5% |
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 27 October 2026 via checked.be.