Apotheek Wyseur: what changed
What changed
Apotheek Wyseur
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€14,399
2024 · €30,959-€16,560
Equity
€818,443
2024 · €804,044+€14,399
Cash
€255,910
2024 · €279,148-€23,238
Balance sheet total
€932,853
2024 · €900,483+€32,370
Largest movements
Assets
- Tangible fixed assets +€84,637
up €84,637 (+26.5%), from €319,257 to €403,894
of which Land and buildings: +€105,304
- Current investments -€26,162
down €26,162 (-25.9%), from €101,162 to €75,000
- Cash -€23,238
down €23,238 (-8.3%), from €279,148 to €255,910
mainly Investment in fixed assets (net) (-€114,978) and Tax, wage and social debts (-€9,070)
Equity and liabilities
- Trade debts +€27,058
up €27,058 (+54.3%), from €49,818 to €76,876
- Reserves +€14,399
up €14,399 (+1.8%), from €785,444 to €799,843
of which Distributable reserves: +€14,399
Income statement
- Gross operating margin -€19,883
down €19,883 (-13.0%), from €153,375 to €133,491
- Taxes -€6,067
down €6,067 (-49.7%), from €12,216 to €6,150
- Staff costs +€3,564
up €3,564 (+4.8%), from €74,610 to €78,174
- Depreciation -€2,456
down €2,456 (-7.5%), from €32,796 to €30,341
- Financial income -€1,822
down €1,822 (-39.9%), from €4,563 to €2,742
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
€30,959
Gross operating margin
-€19,883
Staff costs
-€3,564
Depreciation
+€2,456
Write-downs
+€26
Other operating charges
+€462
Other operating items
-€63
Financial income
-€1,822
Financial charges
-€239
Taxes
+€6,067
Result 2025
€14,399
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
+€65,577
Investment
-€88,815
Financing
€0
Cash 2024
€279,148
From operations (derived)
+€65,577
Net result for the year
+€14,399
Depreciation
+€30,341
Stocks and contracts
+€3,913
Receivables within one year
-€2,389
Deferred charges and accrued income
+€1,342
Trade debts
+€27,058
Tax, wage and social debts
-€9,070
Advances received
-€83
Other debts
+€486
Accrued charges and deferred income
-€421
Investment (derived)
-€88,815
Investment in fixed assets (net)
-€114,978
Current investments
+€26,162
Cash 2025
€255,910
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €900,483 | €932,853 | +€32,370 | +3.6% |
| Fixed assets | 21/28 | €319,257 | €403,894 | +€84,637 | +26.5% |
| Tangible fixed assets | 22/27 | €319,257 | €403,894 | +€84,637 | +26.5% |
| Land and buildings | 22 | €277,524 | €382,828 | +€105,304 | +37.9% |
| Plant, machinery and equipment | 23 | €4,112 | €3,039 | -€1,072 | -26.1% |
| Furniture and vehicles | 24 | €7,004 | €2,719 | -€4,285 | -61.2% |
| Other tangible fixed assets | 26 | €30,618 | €15,308 | -€15,310 | -50.0% |
| Current assets | 29/58 | €581,225 | €528,958 | -€52,267 | -9.0% |
| Stocks and contracts in progress | 3 | €106,917 | €103,004 | -€3,913 | -3.7% |
| Stocks | 30/36 | €106,917 | €103,004 | -€3,913 | -3.7% |
| Amounts receivable within one year | 40/41 | €89,938 | €92,327 | +€2,389 | +2.7% |
| Trade receivables | 40 | €89,472 | €82,984 | -€6,488 | -7.3% |
| Other amounts receivable | 41 | €466 | €9,343 | +€8,876 | +1,903% |
| Current investments | 50/53 | €101,162 | €75,000 | -€26,162 | -25.9% |
| Cash at bank and in hand | 54/58 | €279,148 | €255,910 | -€23,238 | -8.3% |
| Deferred charges and accrued income | 490/1 | €4,060 | €2,718 | -€1,342 | -33.1% |
| Total equity and liabilities | 10/49 | €900,483 | €932,853 | +€32,370 | +3.6% |
| Equity | 10/15 | €804,044 | €818,443 | +€14,399 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €785,444 | €799,843 | +€14,399 | +1.8% |
| Tax-exempt reserves | 132 | €4,745 | €4,745 | = | 0.0% |
| Distributable reserves | 133 | €780,698 | €795,098 | +€14,399 | +1.8% |
| Amounts payable | 17/49 | €96,439 | €114,410 | +€17,971 | +18.6% |
| Amounts payable within one year | 42/48 | €95,929 | €114,320 | +€18,392 | +19.2% |
| Trade debts | 44 | €49,818 | €76,876 | +€27,058 | +54.3% |
| Suppliers | 440/4 | €49,818 | €76,876 | +€27,058 | +54.3% |
| Advances received on contracts in progress | 46 | €110 | €27 | -€83 | -75.2% |
| Taxes, remuneration and social security | 45 | €37,266 | €28,196 | -€9,070 | -24.3% |
| Taxes | 450/3 | €18,358 | €12,787 | -€5,571 | -30.3% |
| Remuneration and social security | 454/9 | €18,907 | €15,409 | -€3,499 | -18.5% |
| Other amounts payable | 47/48 | €8,735 | €9,221 | +€486 | +5.6% |
| Accrued charges and deferred income | 492/3 | €510 | €90 | -€421 | -82.4% |
| Remuneration, social security and pensions | 62 | €74,610 | €78,174 | +€3,564 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,796 | €30,341 | -€2,456 | -7.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €28 | €2 | -€26 | -94.0% |
| Other operating charges | 640/8 | €3,775 | €3,313 | -€462 | -12.2% |
| Non-recurring operating charges | 66A | - | €63 | +€63 | |
| Gross operating margin | 9900 | €153,375 | €133,491 | -€19,883 | -13.0% |
| Operating profit (loss) | 9901 | €42,165 | €21,599 | -€20,567 | -48.8% |
| Financial income | 75/76B | €4,563 | €2,742 | -€1,822 | -39.9% |
| Recurring financial income | 75 | €4,563 | €2,742 | -€1,822 | -39.9% |
| Financial charges | 65/66B | €3,553 | €3,791 | +€239 | +6.7% |
| Recurring financial charges | 65 | €3,553 | €3,791 | +€239 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €43,176 | €20,549 | -€22,627 | -52.4% |
| Income taxes | 67/77 | €12,216 | €6,150 | -€6,067 | -49.7% |
| Profit (loss) for the period | 9904 | €30,959 | €14,399 | -€16,560 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €30,959 | €14,399 | -€16,560 | -53.5% |
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.