Apotheek van Overbeek: 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 Overbeek
Largest movements
- Receivables within one year +€30,625
up €30,625 (+32.4%), from €94,452 to €125,078
of which Trade receivables: +€24,709
- Cash +€24,723
up €24,723 (+42.6%), from €57,972 to €82,695
mainly Other debts (+€40,659) and Net result for the year (+€38,666)
- Tangible fixed assets -€6,203
down €6,203 (-9.1%), from €68,448 to €62,245
of which Land and buildings: -€5,588
- Other debts +€40,659
up €40,659 (+16.8%), from €242,540 to €283,199
- Trade debts +€12,213
up €12,213 (+23.6%), from €51,768 to €63,981
- Profit (loss) carried forward -€4,811
no longer reported in 2025 (was €4,811)
- Staff costs +€16,912
up €16,912 (+41.8%), from €40,489 to €57,401
- Gross operating margin +€15,160
up €15,160 (+13.2%), from €114,775 to €129,935
- Depreciation +€2,228
up €2,228 (+24.1%), from €9,224 to €11,451
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 | €321,723 | €369,214 | +€47,492 | +14.8% |
| Fixed assets | 21/28 | €71,527 | €64,166 | -€7,362 | -10.3% |
| Intangible fixed assets | 21 | €1,968 | €810 | -€1,158 | -58.9% |
| Tangible fixed assets | 22/27 | €68,448 | €62,245 | -€6,203 | -9.1% |
| Land and buildings | 22 | €64,114 | €58,526 | -€5,588 | -8.7% |
| Plant, machinery and equipment | 23 | €2,119 | €2,410 | +€290 | +13.7% |
| Furniture and vehicles | 24 | €2,214 | €1,309 | -€906 | -40.9% |
| Financial fixed assets | 28 | €1,111 | €1,111 | = | 0.0% |
| Current assets | 29/58 | €250,196 | €305,049 | +€54,853 | +21.9% |
| Stocks and contracts in progress | 3 | €96,102 | €97,231 | +€1,129 | +1.2% |
| Stocks | 30/36 | €96,102 | €97,231 | +€1,129 | +1.2% |
| Amounts receivable within one year | 40/41 | €94,452 | €125,078 | +€30,625 | +32.4% |
| Trade receivables | 40 | €82,485 | €107,194 | +€24,709 | +30.0% |
| Other amounts receivable | 41 | €11,967 | €17,883 | +€5,916 | +49.4% |
| Cash at bank and in hand | 54/58 | €57,972 | €82,695 | +€24,723 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,669 | €45 | -€1,624 | -97.3% |
| Total equity and liabilities | 10/49 | €321,723 | €369,214 | +€47,492 | +14.8% |
| Equity | 10/15 | €25,924 | €21,113 | -€4,811 | -18.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €1,860 | €1,860 | = | 0.0% |
| Reserves | 13 | €653 | €653 | = | 0.0% |
| Tax-exempt reserves | 132 | €653 | €653 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,811 | - | -€4,811 | |
| Amounts payable | 17/49 | €295,799 | €348,101 | +€52,302 | +17.7% |
| Amounts payable within one year | 42/48 | €295,799 | €348,101 | +€52,302 | +17.7% |
| Trade debts | 44 | €51,768 | €63,981 | +€12,213 | +23.6% |
| Suppliers | 440/4 | €51,768 | €63,981 | +€12,213 | +23.6% |
| Advances received on contracts in progress | 46 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €1,490 | €904 | -€586 | -39.3% |
| Taxes | 450/3 | €1,208 | €904 | -€304 | -25.2% |
| Remuneration and social security | 454/9 | €282 | - | -€282 | |
| Other amounts payable | 47/48 | €242,540 | €283,199 | +€40,659 | +16.8% |
| Remuneration, social security and pensions | 62 | €40,489 | €57,401 | +€16,912 | +41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,224 | €11,451 | +€2,228 | +24.1% |
| Other operating charges | 640/8 | €275 | €246 | -€29 | -10.4% |
| Non-recurring operating charges | 66A | - | €5,416 | +€5,416 | |
| Gross operating margin | 9900 | €114,775 | €129,935 | +€15,160 | +13.2% |
| Operating profit (loss) | 9901 | €64,788 | €55,420 | -€9,368 | -14.5% |
| Financial income | 75/76B | €373 | €719 | +€346 | +92.9% |
| Recurring financial income | 75 | €373 | €719 | +€346 | +92.9% |
| Financial charges | 65/66B | €1,830 | €2,017 | +€187 | +10.2% |
| Recurring financial charges | 65 | €1,830 | €2,017 | +€187 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €63,330 | €54,122 | -€9,208 | -14.5% |
| Income taxes | 67/77 | €16,203 | €15,456 | -€748 | -4.6% |
| Profit (loss) for the period | 9904 | €47,127 | €38,666 | -€8,461 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €47,127 | €38,666 | -€8,461 | -18.0% |
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 1 November 2026 via checked.be.