APOTHEEK WINTERS BEA: what changed
What changed
APOTHEEK WINTERS BEA
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€9,393
2024 · €42,300-€32,906
Equity
€35,433
2024 · €26,039+€9,393
Cash
€49,650
2024 · €58,018-€8,369
Balance sheet total
€228,047
2024 · €249,801-€21,753
Largest movements
Assets
- Cash -€8,369
down €8,369 (-14.4%), from €58,018 to €49,650
mainly Trade debts (-€25,632) and Accrued charges and deferred income (-€3,712)
- Receivables within one year -€6,241
down €6,241 (-6.7%), from €93,536 to €87,295
of which Trade receivables: -€10,434
- Stocks and contracts -€5,281
down €5,281 (-6.4%), from €82,442 to €77,161
Equity and liabilities
- Trade debts -€25,632
down €25,632 (-24.0%), from €106,880 to €81,248
- Profit (loss) carried forward +€9,393
up €9,393 (+4.6%), from -€204,820 to -€195,426
- Accrued charges and deferred income -€3,712
down €3,712 (-63.9%), from €5,810 to €2,098
Income statement
- Gross operating margin -€31,341
down €31,341 (-31.5%), from €99,643 to €68,302
- Staff costs +€4,683
up €4,683 (+10.9%), from €43,018 to €47,701
- Financial charges -€2,362
down €2,362 (-26.8%), from €8,819 to €6,457
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
€42,300
Gross operating margin
-€31,341
Staff costs
-€4,683
Depreciation
+€221
Other operating charges
+€130
Financial income
+€404
Financial charges
+€2,362
Taxes
-€0
Result 2025
€9,393
raises the resultlowers the result
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
-€8,369
Investment
€0
Financing
€0
Cash 2024
€58,018
From operations (derived)
-€8,369
Net result for the year
+€9,393
Depreciation
+€2,332
Stocks and contracts
+€5,281
Receivables within one year
+€6,241
Deferred charges and accrued income
-€470
Trade debts
-€25,632
Tax, wage and social debts
-€1,543
Advances received
-€260
Accrued charges and deferred income
-€3,712
Cash 2025
€49,650
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,801 | €228,047 | -€21,753 | -8.7% |
| Fixed assets | 21/28 | €15,046 | €12,713 | -€2,332 | -15.5% |
| Tangible fixed assets | 22/27 | €15,046 | €12,713 | -€2,332 | -15.5% |
| Plant, machinery and equipment | 23 | €14,135 | €12,439 | -€1,695 | -12.0% |
| Furniture and vehicles | 24 | €911 | €274 | -€637 | -69.9% |
| Current assets | 29/58 | €234,755 | €215,334 | -€19,421 | -8.3% |
| Stocks and contracts in progress | 3 | €82,442 | €77,161 | -€5,281 | -6.4% |
| Stocks | 30/36 | €82,442 | €77,161 | -€5,281 | -6.4% |
| Amounts receivable within one year | 40/41 | €93,536 | €87,295 | -€6,241 | -6.7% |
| Trade receivables | 40 | €82,436 | €72,001 | -€10,434 | -12.7% |
| Other amounts receivable | 41 | €11,100 | €15,294 | +€4,193 | +37.8% |
| Cash at bank and in hand | 54/58 | €58,018 | €49,650 | -€8,369 | -14.4% |
| Deferred charges and accrued income | 490/1 | €758 | €1,228 | +€470 | +61.9% |
| Total equity and liabilities | 10/49 | €249,801 | €228,047 | -€21,753 | -8.7% |
| Equity | 10/15 | €26,039 | €35,433 | +€9,393 | +36.1% |
| Contributions | 10/11 | €146,500 | €146,500 | = | 0.0% |
| Reserves | 13 | €84,359 | €84,359 | = | 0.0% |
| Distributable reserves | 133 | €84,359 | €84,359 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€204,820 | -€195,426 | +€9,393 | +4.6% |
| Amounts payable | 17/49 | €223,761 | €192,614 | -€31,147 | -13.9% |
| Amounts payable within one year | 42/48 | €217,951 | €190,516 | -€27,435 | -12.6% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €106,880 | €81,248 | -€25,632 | -24.0% |
| Suppliers | 440/4 | €106,880 | €81,248 | -€25,632 | -24.0% |
| Advances received on contracts in progress | 46 | €260 | - | -€260 | |
| Taxes, remuneration and social security | 45 | €10,812 | €9,269 | -€1,543 | -14.3% |
| Taxes | 450/3 | €564 | €1,192 | +€628 | +111% |
| Remuneration and social security | 454/9 | €10,248 | €8,077 | -€2,171 | -21.2% |
| Accrued charges and deferred income | 492/3 | €5,810 | €2,098 | -€3,712 | -63.9% |
| Remuneration, social security and pensions | 62 | €43,018 | €47,701 | +€4,683 | +10.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,553 | €2,332 | -€221 | -8.7% |
| Other operating charges | 640/8 | €3,262 | €3,132 | -€130 | -4.0% |
| Gross operating margin | 9900 | €99,643 | €68,302 | -€31,341 | -31.5% |
| Operating profit (loss) | 9901 | €50,810 | €15,138 | -€35,672 | -70.2% |
| Financial income | 75/76B | €310 | €714 | +€404 | +131% |
| Recurring financial income | 75 | €310 | €714 | +€404 | +131% |
| Financial charges | 65/66B | €8,819 | €6,457 | -€2,362 | -26.8% |
| Recurring financial charges | 65 | €8,819 | €6,457 | -€2,362 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €42,300 | €9,394 | -€32,906 | -77.8% |
| Income taxes | 67/77 | €0 | €1 | +€0 | +181% |
| Profit (loss) for the period | 9904 | €42,300 | €9,393 | -€32,906 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €42,300 | €9,393 | -€32,906 | -77.8% |
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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 2 November 2026 via checked.be.