APOTHEEK VAN OVERLOOP: 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 OVERLOOP
Largest movements
- Tangible fixed assets -€91,731
down €91,731 (-28.5%), from €321,681 to €229,950
of which Land and buildings: -€88,194
- Stocks and contracts +€41,824
up €41,824 (+33.2%), from €125,925 to €167,749
- Cash +€31,767
up €31,767 (+127%), from €25,012 to €56,779
mainly Investment in fixed assets (net) (+€70,395) and Net result for the year (+€67,378)
- Receivables within one year -€24,405
down €24,405 (-22.2%), from €110,046 to €85,641
of which Other amounts receivable: -€21,008
- Debts after one year -€119,992
down €119,992 (-70.9%), from €169,285 to €49,293
- Reserves +€67,378
up €67,378 (+38.9%), from €173,156 to €240,534
of which Distributable reserves: +€67,378
- Current portion of long-term debt -€19,391
down €19,391 (-61.7%), from €31,443 to €12,052
- Tax, wage and social debts +€16,456
up €16,456 (+45.5%), from €36,154 to €52,611
of which Taxes: +€21,587
- Other debts +€6,599
new in 2025: €6,599
- Gross operating margin +€70,665
up €70,665 (+49.2%), from €143,665 to €214,330
- Taxes +€22,700
up €22,700 (+388%), from €5,857 to €28,558
- Depreciation -€8,800
down €8,800 (-29.2%), from €30,136 to €21,336
- Staff costs +€2,502
up €2,502 (+3.6%), from €69,001 to €71,503
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 | €598,637 | €555,067 | -€43,570 | -7.3% |
| Fixed assets | 21/28 | €322,056 | €230,325 | -€91,731 | -28.5% |
| Tangible fixed assets | 22/27 | €321,681 | €229,950 | -€91,731 | -28.5% |
| Land and buildings | 22 | €263,039 | €174,845 | -€88,194 | -33.5% |
| Plant, machinery and equipment | 23 | €58,423 | €55,105 | -€3,318 | -5.7% |
| Furniture and vehicles | 24 | €220 | €0 | -€220 | -100% |
| Financial fixed assets | 28 | €375 | €375 | = | 0.0% |
| Current assets | 29/58 | €276,581 | €324,742 | +€48,161 | +17.4% |
| Stocks and contracts in progress | 3 | €125,925 | €167,749 | +€41,824 | +33.2% |
| Stocks | 30/36 | €125,925 | €167,749 | +€41,824 | +33.2% |
| Amounts receivable within one year | 40/41 | €110,046 | €85,641 | -€24,405 | -22.2% |
| Trade receivables | 40 | €87,067 | €83,670 | -€3,397 | -3.9% |
| Other amounts receivable | 41 | €22,979 | €1,972 | -€21,008 | -91.4% |
| Cash at bank and in hand | 54/58 | €25,012 | €56,779 | +€31,767 | +127% |
| Deferred charges and accrued income | 490/1 | €15,597 | €14,572 | -€1,025 | -6.6% |
| Total equity and liabilities | 10/49 | €598,637 | €555,067 | -€43,570 | -7.3% |
| Equity | 10/15 | €214,656 | €282,034 | +€67,378 | +31.4% |
| Contributions | 10/11 | €41,500 | €41,500 | = | 0.0% |
| Reserves | 13 | €173,156 | €240,534 | +€67,378 | +38.9% |
| Tax-exempt reserves | 132 | €21,936 | €21,936 | = | 0.0% |
| Distributable reserves | 133 | €151,220 | €218,598 | +€67,378 | +44.6% |
| Provisions and deferred taxes | 16 | €35,841 | €35,841 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €35,841 | €35,841 | = | 0.0% |
| Pensions and similar obligations | 160 | €35,841 | €35,841 | = | 0.0% |
| Amounts payable | 17/49 | €348,140 | €237,192 | -€110,948 | -31.9% |
| Amounts payable after more than one year | 17 | €169,285 | €49,293 | -€119,992 | -70.9% |
| Financial debts | 170/4 | €169,285 | €49,293 | -€119,992 | -70.9% |
| Amounts payable within one year | 42/48 | €177,423 | €186,724 | +€9,301 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €31,443 | €12,052 | -€19,391 | -61.7% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €59,826 | €65,463 | +€5,636 | +9.4% |
| Suppliers | 440/4 | €59,826 | €65,463 | +€5,636 | +9.4% |
| Taxes, remuneration and social security | 45 | €36,154 | €52,611 | +€16,456 | +45.5% |
| Taxes | 450/3 | €19,446 | €41,033 | +€21,587 | +111% |
| Remuneration and social security | 454/9 | €16,708 | €11,578 | -€5,130 | -30.7% |
| Other amounts payable | 47/48 | - | €6,599 | +€6,599 | |
| Accrued charges and deferred income | 492/3 | €1,432 | €1,175 | -€257 | -18.0% |
| Remuneration, social security and pensions | 62 | €69,001 | €71,503 | +€2,502 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,136 | €21,336 | -€8,800 | -29.2% |
| Other operating charges | 640/8 | €5,331 | €5,949 | +€618 | +11.6% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €143,665 | €214,330 | +€70,665 | +49.2% |
| Operating profit (loss) | 9901 | €39,196 | €111,542 | +€72,345 | +185% |
| Financial income | 75/76B | €1,381 | €1,364 | -€17 | -1.2% |
| Recurring financial income | 75 | €1,381 | €1,364 | -€17 | -1.2% |
| Financial charges | 65/66B | €18,292 | €16,970 | -€1,322 | -7.2% |
| Recurring financial charges | 65 | €18,292 | €16,970 | -€1,322 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €22,285 | €95,936 | +€73,651 | +331% |
| Income taxes | 67/77 | €5,857 | €28,558 | +€22,700 | +388% |
| Profit (loss) for the period | 9904 | €16,427 | €67,378 | +€50,951 | +310% |
| Profit (loss) for the period to be appropriated | 9905 | €16,427 | €67,378 | +€50,951 | +310% |
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 15 October 2026 via checked.be.