APOTHEEK VIRO: 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 VIRO
Largest movements
- Tangible fixed assets -€33,260
down €33,260 (-9.2%), from €361,324 to €328,064
of which Land and buildings: -€23,170
- Cash +€30,078
up €30,078 (+31.5%), from €95,462 to €125,540
mainly Net result for the year (+€53,138) and Depreciation (+€33,260)
- Receivables within one year +€15,852
up €15,852 (+24.6%), from €64,476 to €80,328
of which Trade receivables: +€15,512
- Profit (loss) carried forward +€53,138
up €53,138 (+14.1%), from €376,077 to €429,215
- Current portion of long-term debt -€17,922
down €17,922 (-54.8%), from €32,706 to €14,783
- Debts after one year -€14,783
down €14,783 (-33.9%), from €43,599 to €28,816
- Other debts -€10,939
down €10,939 (-11.5%), from €95,154 to €84,215
- Gross operating margin -€18,677
down €18,677 (-8.1%), from €229,679 to €211,002
- Taxes -€4,841
down €4,841 (-21.3%), from €22,680 to €17,839
- Staff costs +€4,657
up €4,657 (+5.4%), from €86,112 to €90,769
- Financial charges -€3,779
down €3,779 (-18.8%), from €20,143 to €16,364
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 | €644,753 | €649,766 | +€5,013 | +0.8% |
| Fixed assets | 21/28 | €361,324 | €328,064 | -€33,260 | -9.2% |
| Tangible fixed assets | 22/27 | €361,324 | €328,064 | -€33,260 | -9.2% |
| Land and buildings | 22 | €315,806 | €292,636 | -€23,170 | -7.3% |
| Plant, machinery and equipment | 23 | €41,770 | €32,664 | -€9,105 | -21.8% |
| Furniture and vehicles | 24 | €3,748 | €2,763 | -€985 | -26.3% |
| Current assets | 29/58 | €283,429 | €321,702 | +€38,273 | +13.5% |
| Stocks and contracts in progress | 3 | €112,051 | €106,997 | -€5,053 | -4.5% |
| Stocks | 30/36 | €112,051 | €106,997 | -€5,053 | -4.5% |
| Amounts receivable within one year | 40/41 | €64,476 | €80,328 | +€15,852 | +24.6% |
| Trade receivables | 40 | €62,037 | €77,549 | +€15,512 | +25.0% |
| Other amounts receivable | 41 | €2,439 | €2,779 | +€340 | +13.9% |
| Cash at bank and in hand | 54/58 | €95,462 | €125,540 | +€30,078 | +31.5% |
| Deferred charges and accrued income | 490/1 | €11,440 | €8,837 | -€2,603 | -22.8% |
| Total equity and liabilities | 10/49 | €644,753 | €649,766 | +€5,013 | +0.8% |
| Equity | 10/15 | €396,537 | €449,675 | +€53,138 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €376,077 | €429,215 | +€53,138 | +14.1% |
| Amounts payable | 17/49 | €248,216 | €200,091 | -€48,124 | -19.4% |
| Amounts payable after more than one year | 17 | €43,599 | €28,816 | -€14,783 | -33.9% |
| Financial debts | 170/4 | €43,599 | €28,816 | -€14,783 | -33.9% |
| Amounts payable within one year | 42/48 | €191,862 | €162,108 | -€29,754 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €32,706 | €14,783 | -€17,922 | -54.8% |
| Financial debts | 43 | €6,761 | €6,731 | -€31 | -0.5% |
| Credit institutions | 430/8 | €6,761 | €6,731 | -€31 | -0.5% |
| Trade debts | 44 | €41,412 | €40,857 | -€555 | -1.3% |
| Suppliers | 440/4 | €41,412 | €40,857 | -€555 | -1.3% |
| Taxes, remuneration and social security | 45 | €15,829 | €15,522 | -€307 | -1.9% |
| Taxes | 450/3 | €4,805 | €4,205 | -€600 | -12.5% |
| Remuneration and social security | 454/9 | €11,024 | €11,317 | +€293 | +2.7% |
| Other amounts payable | 47/48 | €95,154 | €84,215 | -€10,939 | -11.5% |
| Accrued charges and deferred income | 492/3 | €12,754 | €9,167 | -€3,587 | -28.1% |
| Remuneration, social security and pensions | 62 | €86,112 | €90,769 | +€4,657 | +5.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,253 | €33,260 | +€8 | 0.0% |
| Other operating charges | 640/8 | €818 | €825 | +€7 | +0.9% |
| Gross operating margin | 9900 | €229,679 | €211,002 | -€18,677 | -8.1% |
| Operating profit (loss) | 9901 | €109,496 | €86,148 | -€23,349 | -21.3% |
| Financial income | 75/76B | €1,383 | €1,193 | -€191 | -13.8% |
| Recurring financial income | 75 | €1,383 | €1,193 | -€191 | -13.8% |
| Financial charges | 65/66B | €20,143 | €16,364 | -€3,779 | -18.8% |
| Recurring financial charges | 65 | €20,143 | €16,364 | -€3,779 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €90,737 | €70,977 | -€19,760 | -21.8% |
| Income taxes | 67/77 | €22,680 | €17,839 | -€4,841 | -21.3% |
| Profit (loss) for the period | 9904 | €68,057 | €53,138 | -€14,919 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68,057 | €53,138 | -€14,919 | -21.9% |
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 22 October 2026 via checked.be.