APOTHEEK VAN DER PLAETSEN: what changed
What changed
APOTHEEK VAN DER PLAETSEN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€191,402
2024 · €144,575+€46,828
Equity
€955,228
2024 · €848,826+€106,402
Cash
€192,060
2024 · €134,690+€57,371
Balance sheet total
€1.3m
2024 · €1.1m+€160,863
Largest movements
Assets
- Current investments +€92,536
up €92,536 (+12.5%), from €737,533 to €830,069
- Cash +€57,371
up €57,371 (+42.6%), from €134,690 to €192,060
mainly Net result for the year (+€191,402) and Other debts (+€46,765)
Equity and liabilities
- Reserves +€106,402
up €106,402 (+12.8%), from €830,226 to €936,628
- Other debts +€46,765
up €46,765 (+30.7%), from €152,121 to €198,885
Income statement
- Depreciation -€26,569
down €26,569 (-82.5%), from €32,211 to €5,642
- Financial income +€24,469
up €24,469 (+258%), from €9,500 to €33,969
- Staff costs -€14,343
down €14,343 (-96.6%), from €14,853 to €510
- Taxes +€9,292
up €9,292 (+14.0%), from €66,581 to €75,873
- Gross operating margin -€8,702
down €8,702 (-3.3%), from €260,109 to €251,407
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
€144,575
Gross operating margin
-€8,702
Staff costs
+€14,343
Depreciation
+€26,569
Other operating charges
-€29
Financial income
+€24,469
Financial charges
-€530
Taxes
-€9,292
Result 2025
€191,402
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
+€241,802
Investment
-€99,360
Financing
-€85,071
Cash 2024
€134,690
From operations (derived)
+€241,802
Net result for the year
+€191,402
Depreciation
+€5,642
Stocks and contracts
-€7,769
Receivables within one year
-€1,985
Deferred charges and accrued income
-€21
Trade debts
-€766
Tax, wage and social debts
+€9,267
Other debts
+€46,765
Accrued charges and deferred income
-€734
Investment (derived)
-€99,360
Investment in fixed assets (net)
-€6,824
Current investments
-€92,536
Financing
-€85,071
Short-term financial debts
-€71
Contributions, distributions and other
-€85,000
Cash 2025
€192,060
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,110,350 | €1,271,213 | +€160,863 | +14.5% |
| Fixed assets | 21/28 | €54,327 | €55,509 | +€1,182 | +2.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €21,167 | €22,349 | +€1,182 | +5.6% |
| Land and buildings | 22 | €4,203 | €2,102 | -€2,102 | -50.0% |
| Plant, machinery and equipment | 23 | €833 | €6,578 | +€5,745 | +690% |
| Furniture and vehicles | 24 | €873 | €114 | -€759 | -87.0% |
| Other tangible fixed assets | 26 | €15,259 | €13,556 | -€1,703 | -11.2% |
| Financial fixed assets | 28 | €33,160 | €33,160 | = | 0.0% |
| Current assets | 29/58 | €1,056,022 | €1,215,704 | +€159,681 | +15.1% |
| Stocks and contracts in progress | 3 | €97,585 | €105,354 | +€7,769 | +8.0% |
| Stocks | 30/36 | €97,585 | €105,354 | +€7,769 | +8.0% |
| Amounts receivable within one year | 40/41 | €83,627 | €85,611 | +€1,985 | +2.4% |
| Trade receivables | 40 | €83,597 | €85,611 | +€2,015 | +2.4% |
| Other amounts receivable | 41 | €30 | €0 | -€30 | -100% |
| Current investments | 50/53 | €737,533 | €830,069 | +€92,536 | +12.5% |
| Cash at bank and in hand | 54/58 | €134,690 | €192,060 | +€57,371 | +42.6% |
| Deferred charges and accrued income | 490/1 | €2,588 | €2,609 | +€21 | +0.8% |
| Total equity and liabilities | 10/49 | €1,110,350 | €1,271,213 | +€160,863 | +14.5% |
| Equity | 10/15 | €848,826 | €955,228 | +€106,402 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €830,226 | €936,628 | +€106,402 | +12.8% |
| Distributable reserves | 133 | €830,226 | €936,628 | +€106,402 | +12.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €261,523 | €315,984 | +€54,461 | +20.8% |
| Amounts payable within one year | 42/48 | €253,025 | €308,220 | +€55,195 | +21.8% |
| Financial debts | 43 | €16,900 | €16,829 | -€71 | -0.4% |
| Credit institutions | 430/8 | €16,900 | €16,829 | -€71 | -0.4% |
| Trade debts | 44 | €55,956 | €55,191 | -€766 | -1.4% |
| Suppliers | 440/4 | €55,956 | €55,191 | -€766 | -1.4% |
| Taxes, remuneration and social security | 45 | €28,047 | €37,315 | +€9,267 | +33.0% |
| Taxes | 450/3 | €28,047 | €37,315 | +€9,267 | +33.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €152,121 | €198,885 | +€46,765 | +30.7% |
| Accrued charges and deferred income | 492/3 | €8,499 | €7,764 | -€734 | -8.6% |
| Remuneration, social security and pensions | 62 | €14,853 | €510 | -€14,343 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,211 | €5,642 | -€26,569 | -82.5% |
| Other operating charges | 640/8 | €1,528 | €1,557 | +€29 | +1.9% |
| Gross operating margin | 9900 | €260,109 | €251,407 | -€8,702 | -3.3% |
| Operating profit (loss) | 9901 | €211,517 | €243,698 | +€32,180 | +15.2% |
| Financial income | 75/76B | €9,500 | €33,969 | +€24,469 | +258% |
| Recurring financial income | 75 | €9,500 | €33,969 | +€24,469 | +258% |
| Financial charges | 65/66B | €9,862 | €10,392 | +€530 | +5.4% |
| Recurring financial charges | 65 | €9,862 | €10,392 | +€530 | +5.4% |
| Profit (loss) for the period before taxes | 9903 | €211,155 | €267,275 | +€56,119 | +26.6% |
| Income taxes | 67/77 | €66,581 | €75,873 | +€9,292 | +14.0% |
| Profit (loss) for the period | 9904 | €144,575 | €191,402 | +€46,828 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €144,575 | €191,402 | +€46,828 | +32.4% |
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 7 November 2026 via checked.be.