APOTHEEK VRANKEN: what changed
What changed
APOTHEEK VRANKEN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€343,377
2024 · €292,655+€50,722
Equity
€939,546
2024 · €1.3m-€330,580
Cash
€884,846
2024 · €744,904+€139,942
Balance sheet total
€2.1m
2024 · €1.9m+€161,642
Largest movements
Assets
- Cash +€139,942
up €139,942 (+18.8%), from €744,904 to €884,846
mainly Other debts (+€503,871) and Net result for the year (+€343,377)
- Tangible fixed assets -€53,664
down €53,664 (-11.7%), from €458,241 to €404,577
of which Other tangible fixed assets: -€33,076
- Stocks and contracts +€40,121
up €40,121 (+17.7%), from €226,822 to €266,943
- Receivables within one year +€23,830
up €23,830 (+15.2%), from €157,013 to €180,843
Equity and liabilities
- Other debts +€503,871
up €503,871 (+264%), from €190,672 to €694,543
- Reserves -€330,580
down €330,580 (-27.4%), from €1.2m to €877,546
of which Distributable reserves: -€330,580
- Debts after one year -€38,226
down €38,226 (-22.8%), from €167,735 to €129,509
- Tax, wage and social debts +€30,659
up €30,659 (+25.1%), from €122,079 to €152,738
of which Taxes: +€22,675
Income statement
- Gross operating margin +€75,779
up €75,779 (+11.5%), from €656,815 to €732,594
- Taxes +€23,190
up €23,190 (+17.5%), from €132,787 to €155,977
- Depreciation +€7,805
up €7,805 (+13.8%), from €56,420 to €64,226
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
€292,655
Gross operating margin
+€75,779
Staff costs
+€941
Depreciation
-€7,805
Other operating charges
-€1
Other operating items
-€30
Financial income
+€4,724
Financial charges
+€304
Taxes
-€23,190
Result 2025
€343,377
raises the resultlowers the resultnot broken down further in the accounts
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
+€864,786
Investment
-€16,935
Financing
-€707,908
Cash 2024
€744,904
From operations (derived)
+€864,786
Net result for the year
+€343,377
Depreciation
+€64,226
Stocks and contracts
-€40,121
Receivables within one year
-€23,830
Deferred charges and accrued income
-€5,039
Trade debts
-€6,914
Tax, wage and social debts
+€30,659
Other debts
+€503,871
Accrued charges and deferred income
-€1,443
Investment (derived)
-€16,935
Investment in fixed assets (net)
-€10,562
Current investments
-€6,374
Financing
-€707,908
Debts after one year
-€38,226
Current portion of long-term debt
+€4,293
Short-term financial debts
-€18
Contributions, distributions and other
-€673,957
Cash 2025
€884,846
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,914,481 | €2,076,124 | +€161,642 | +8.4% |
| Fixed assets | 21/28 | €463,241 | €409,577 | -€53,664 | -11.6% |
| Tangible fixed assets | 22/27 | €458,241 | €404,577 | -€53,664 | -11.7% |
| Land and buildings | 22 | €2,843 | €2,702 | -€142 | -5.0% |
| Plant, machinery and equipment | 23 | €69,665 | €54,784 | -€14,881 | -21.4% |
| Furniture and vehicles | 24 | €35,300 | €29,734 | -€5,565 | -15.8% |
| Other tangible fixed assets | 26 | €350,434 | €317,358 | -€33,076 | -9.4% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €1,451,240 | €1,666,547 | +€215,307 | +14.8% |
| Stocks and contracts in progress | 3 | €226,822 | €266,943 | +€40,121 | +17.7% |
| Stocks | 30/36 | €226,822 | €266,943 | +€40,121 | +17.7% |
| Amounts receivable within one year | 40/41 | €157,013 | €180,843 | +€23,830 | +15.2% |
| Trade receivables | 40 | €157,013 | €180,843 | +€23,830 | +15.2% |
| Current investments | 50/53 | €301,444 | €307,818 | +€6,374 | +2.1% |
| Cash at bank and in hand | 54/58 | €744,904 | €884,846 | +€139,942 | +18.8% |
| Deferred charges and accrued income | 490/1 | €21,057 | €26,096 | +€5,039 | +23.9% |
| Total equity and liabilities | 10/49 | €1,914,481 | €2,076,124 | +€161,642 | +8.4% |
| Equity | 10/15 | €1,270,125 | €939,546 | -€330,580 | -26.0% |
| 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 | €1,208,125 | €877,546 | -€330,580 | -27.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €1,201,925 | €871,346 | -€330,580 | -27.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €644,356 | €1,136,578 | +€492,222 | +76.4% |
| Amounts payable after more than one year | 17 | €167,735 | €129,509 | -€38,226 | -22.8% |
| Financial debts | 170/4 | €167,735 | €129,509 | -€38,226 | -22.8% |
| Amounts payable within one year | 42/48 | €465,073 | €996,964 | +€531,891 | +114% |
| Current portion of amounts payable after more than one year | 42 | €33,933 | €38,226 | +€4,293 | +12.7% |
| Financial debts | 43 | €18 | €0 | -€18 | -100% |
| Credit institutions | 430/8 | €18 | €0 | -€18 | -100% |
| Trade debts | 44 | €118,370 | €111,456 | -€6,914 | -5.8% |
| Suppliers | 440/4 | €118,370 | €111,456 | -€6,914 | -5.8% |
| Taxes, remuneration and social security | 45 | €122,079 | €152,738 | +€30,659 | +25.1% |
| Taxes | 450/3 | €92,486 | €115,161 | +€22,675 | +24.5% |
| Remuneration and social security | 454/9 | €29,593 | €37,578 | +€7,985 | +27.0% |
| Other amounts payable | 47/48 | €190,672 | €694,543 | +€503,871 | +264% |
| Accrued charges and deferred income | 492/3 | €11,548 | €10,105 | -€1,443 | -12.5% |
| Remuneration, social security and pensions | 62 | €182,105 | €181,164 | -€941 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,420 | €64,226 | +€7,805 | +13.8% |
| Other operating charges | 640/8 | €3,431 | €3,432 | +€1 | 0.0% |
| Non-recurring operating charges | 66A | - | €30 | +€30 | |
| Gross operating margin | 9900 | €656,815 | €732,594 | +€75,779 | +11.5% |
| Operating profit (loss) | 9901 | €414,859 | €483,741 | +€68,883 | +16.6% |
| Financial income | 75/76B | €12,948 | €17,672 | +€4,724 | +36.5% |
| Recurring financial income | 75 | €12,948 | €17,672 | +€4,724 | +36.5% |
| Financial charges | 65/66B | €2,364 | €2,059 | -€304 | -12.9% |
| Recurring financial charges | 65 | €2,364 | €2,059 | -€304 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €425,443 | €499,354 | +€73,911 | +17.4% |
| Income taxes | 67/77 | €132,787 | €155,977 | +€23,190 | +17.5% |
| Profit (loss) for the period | 9904 | €292,655 | €343,377 | +€50,722 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €292,655 | €343,377 | +€50,722 | +17.3% |
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 3 November 2026 via checked.be.