Apotheek van het Museum: 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 het Museum
Largest movements
- Cash +€137,441
up €137,441 (+228%), from €60,372 to €197,813
mainly Net result for the year (+€108,984) and Stocks and contracts (+€38,835)
- Stocks and contracts -€38,835
no longer reported in 2025 (was €38,835)
- Receivables within one year -€6,995
down €6,995 (-53.2%), from €13,144 to €6,149
of which Trade receivables: -€8,034
- Reserves +€108,984
up €108,984 (+273%), from €39,920 to €148,904
of which Distributable reserves: +€108,984
- Profit (loss) carried forward -€52,360
no longer reported in 2025 (was €52,360)
- Other debts +€23,206
new in 2025: €23,206
- Tax, wage and social debts +€16,962
up €16,962 (+1,077%), from €1,576 to €18,538
- Accrued charges and deferred income -€5,266
no longer reported in 2025 (was €5,266)
- Gross operating margin +€147,328
up €147,328 (+604%), from €24,381 to €171,709
- Taxes +€42,421
up €42,421 (+1,316%), from €3,224 to €45,645
- Depreciation +€2,089
up €2,089 (+34.7%), from €6,028 to €8,117
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 | €171,378 | €262,357 | +€90,979 | +53.1% |
| Fixed assets | 21/28 | €55,424 | €56,895 | +€1,471 | +2.7% |
| Tangible fixed assets | 22/27 | €55,424 | €56,895 | +€1,471 | +2.7% |
| Land and buildings | 22 | €36,271 | €33,618 | -€2,653 | -7.3% |
| Plant, machinery and equipment | 23 | €13,425 | €14,308 | +€883 | +6.6% |
| Furniture and vehicles | 24 | €5,728 | €8,969 | +€3,242 | +56.6% |
| Current assets | 29/58 | €115,954 | €205,462 | +€89,508 | +77.2% |
| Stocks and contracts in progress | 3 | €38,835 | - | -€38,835 | |
| Stocks | 30/36 | €38,835 | - | -€38,835 | |
| Amounts receivable within one year | 40/41 | €13,144 | €6,149 | -€6,995 | -53.2% |
| Trade receivables | 40 | €12,399 | €4,365 | -€8,034 | -64.8% |
| Other amounts receivable | 41 | €745 | €1,784 | +€1,039 | +140% |
| Cash at bank and in hand | 54/58 | €60,372 | €197,813 | +€137,441 | +228% |
| Deferred charges and accrued income | 490/1 | €3,603 | €1,500 | -€2,103 | -58.4% |
| Total equity and liabilities | 10/49 | €171,378 | €262,357 | +€90,979 | +53.1% |
| Equity | 10/15 | €154,280 | €210,904 | +€56,624 | +36.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €39,920 | €148,904 | +€108,984 | +273% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €33,720 | €142,704 | +€108,984 | +323% |
| Profit (loss) carried forward | 14 | €52,360 | - | -€52,360 | |
| Amounts payable | 17/49 | €17,098 | €51,453 | +€34,354 | +201% |
| Amounts payable within one year | 42/48 | €11,832 | €51,453 | +€39,621 | +335% |
| Trade debts | 44 | €10,257 | €9,709 | -€547 | -5.3% |
| Suppliers | 440/4 | €10,257 | €9,709 | -€547 | -5.3% |
| Taxes, remuneration and social security | 45 | €1,576 | €18,538 | +€16,962 | +1,077% |
| Taxes | 450/3 | €1,576 | €18,538 | +€16,962 | +1,077% |
| Other amounts payable | 47/48 | - | €23,206 | +€23,206 | |
| Accrued charges and deferred income | 492/3 | €5,266 | - | -€5,266 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,028 | €8,117 | +€2,089 | +34.7% |
| Other operating charges | 640/8 | €482 | €654 | +€172 | +35.8% |
| Non-recurring operating charges | 66A | - | €450 | +€450 | |
| Gross operating margin | 9900 | €24,381 | €171,709 | +€147,328 | +604% |
| Operating profit (loss) | 9901 | €17,872 | €162,489 | +€144,617 | +809% |
| Financial income | 75/76B | €877 | €28 | -€850 | -96.8% |
| Recurring financial income | 75 | €877 | €28 | -€850 | -96.8% |
| Financial charges | 65/66B | €9,291 | €7,887 | -€1,404 | -15.1% |
| Recurring financial charges | 65 | €9,291 | €7,887 | -€1,404 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €9,458 | €154,629 | +€145,171 | +1,535% |
| Income taxes | 67/77 | €3,224 | €45,645 | +€42,421 | +1,316% |
| Profit (loss) for the period | 9904 | €6,234 | €108,984 | +€102,750 | +1,648% |
| Profit (loss) for the period to be appropriated | 9905 | €6,234 | €108,984 | +€102,750 | +1,648% |
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 28 October 2026 via checked.be.