Apotheekcentra: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
Apotheekcentra
Largest movements
- Tangible fixed assets -€43,045
down €43,045 (-5.1%), from €842,979 to €799,934
of which Plant, machinery and equipment: -€34,609
- Stocks and contracts -€18,926
down €18,926 (-6.6%), from €287,034 to €268,108
- Receivables within one year +€17,852
up €17,852 (+4.0%), from €449,886 to €467,738
of which Other amounts receivable: +€37,703
- Debts after one year -€81,461
down €81,461 (-11.9%), from €685,379 to €603,918
of which Other amounts payable: -€82,773
- Reserves +€58,589
up €58,589 (+10.3%), from €570,258 to €628,847
of which Distributable reserves: +€62,193
- Trade debts -€29,777
down €29,777 (-11.3%), from €262,964 to €233,187
- Depreciation +€41,308
up €41,308 (+109%), from €37,872 to €79,180
- Gross operating margin +€30,077
up €30,077 (+8.3%), from €363,945 to €394,022
- Financial charges +€14,161
up €14,161 (+182%), from €7,763 to €21,924
- Taxes +€8,321
up €8,321 (+35.5%), from €23,407 to €31,728
- Other operating charges -€5,954
down €5,954 (-61.0%), from €9,763 to €3,809
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,699,304 | €1,660,367 | -€38,937 | -2.3% |
| Fixed assets | 21/28 | €852,979 | €809,934 | -€43,045 | -5.0% |
| Tangible fixed assets | 22/27 | €842,979 | €799,934 | -€43,045 | -5.1% |
| Land and buildings | 22 | €251,439 | €241,716 | -€9,723 | -3.9% |
| Plant, machinery and equipment | 23 | €583,779 | €549,170 | -€34,609 | -5.9% |
| Furniture and vehicles | 24 | €7,761 | €9,048 | +€1,288 | +16.6% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €846,325 | €850,433 | +€4,108 | +0.5% |
| Stocks and contracts in progress | 3 | €287,034 | €268,108 | -€18,926 | -6.6% |
| Stocks | 30/36 | €287,034 | €268,108 | -€18,926 | -6.6% |
| Amounts receivable within one year | 40/41 | €449,886 | €467,738 | +€17,852 | +4.0% |
| Trade receivables | 40 | €159,541 | €139,690 | -€19,851 | -12.4% |
| Other amounts receivable | 41 | €290,345 | €328,048 | +€37,703 | +13.0% |
| Cash at bank and in hand | 54/58 | €109,405 | €114,587 | +€5,182 | +4.7% |
| Total equity and liabilities | 10/49 | €1,699,304 | €1,660,367 | -€38,937 | -2.3% |
| Equity | 10/15 | €595,258 | €653,847 | +€58,589 | +9.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €570,258 | €628,847 | +€58,589 | +10.3% |
| Tax-exempt reserves | 132 | €134,097 | €130,493 | -€3,604 | -2.7% |
| Distributable reserves | 133 | €436,161 | €498,354 | +€62,193 | +14.3% |
| Provisions and deferred taxes | 16 | €34,262 | €33,061 | -€1,201 | -3.5% |
| Deferred taxes | 168 | €34,262 | €33,061 | -€1,201 | -3.5% |
| Amounts payable | 17/49 | €1,069,784 | €973,459 | -€96,325 | -9.0% |
| Amounts payable after more than one year | 17 | €685,379 | €603,918 | -€81,461 | -11.9% |
| Financial debts | 170/4 | €532,923 | €534,235 | +€1,312 | +0.2% |
| Other amounts payable | 178/9 | €152,456 | €69,683 | -€82,773 | -54.3% |
| Amounts payable within one year | 42/48 | €384,405 | €367,822 | -€16,584 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €71,349 | €73,212 | +€1,863 | +2.6% |
| Trade debts | 44 | €262,964 | €233,187 | -€29,777 | -11.3% |
| Suppliers | 440/4 | €262,964 | €233,187 | -€29,777 | -11.3% |
| Taxes, remuneration and social security | 45 | €50,091 | €61,422 | +€11,331 | +22.6% |
| Taxes | 450/3 | €20,082 | €29,819 | +€9,738 | +48.5% |
| Remuneration and social security | 454/9 | €30,010 | €31,603 | +€1,593 | +5.3% |
| Accrued charges and deferred income | 492/3 | - | €1,720 | +€1,720 | |
| Remuneration, social security and pensions | 62 | €196,624 | €199,992 | +€3,368 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,872 | €79,180 | +€41,308 | +109% |
| Other operating charges | 640/8 | €9,763 | €3,809 | -€5,954 | -61.0% |
| Gross operating margin | 9900 | €363,945 | €394,022 | +€30,077 | +8.3% |
| Operating profit (loss) | 9901 | €119,686 | €111,040 | -€8,646 | -7.2% |
| Financial charges | 65/66B | €7,763 | €21,924 | +€14,161 | +182% |
| Recurring financial charges | 65 | €7,763 | €21,924 | +€14,161 | +182% |
| Profit (loss) for the period before taxes | 9903 | €111,923 | €89,116 | -€22,807 | -20.4% |
| Transfer from deferred taxes | 780 | €1,201 | €1,201 | = | 0.0% |
| Income taxes | 67/77 | €23,407 | €31,728 | +€8,321 | +35.5% |
| Profit (loss) for the period | 9904 | €89,717 | €58,589 | -€31,128 | -34.7% |
| Transfer from tax-exempt reserves | 789 | €3,604 | €3,604 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €93,321 | €62,193 | -€31,128 | -33.4% |
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 1 November 2026 via checked.be.