APOTHEKE BOCKEN: 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.
APOTHEKE BOCKEN
Largest movements
- Cash -€73,667
down €73,667 (-67.9%), from €108,564 to €34,897
mainly Other debts (-€179,458) and Receivables within one year (-€18,000)
- Tangible fixed assets -€51,335
down €51,335 (-32.2%), from €159,401 to €108,067
of which Furniture and vehicles: -€50,938
- Intangible fixed assets -€20,000
down €20,000 (-11.9%), from €168,329 to €148,329
- Receivables within one year +€18,000
up €18,000 (+56.7%), from €31,722 to €49,722
of which Trade receivables: +€17,990
- Other debts -€179,458
down €179,458 (-50.7%), from €353,732 to €174,274
- Reserves +€31,728
up €31,728 (+56.2%), from €56,491 to €88,219
- Trade debts +€27,131
up €27,131 (+92.6%), from €29,305 to €56,436
- Debts after one year -€13,978
down €13,978 (-21.0%), from €66,625 to €52,647
- Current portion of long-term debt +€11,424
up €11,424 (+52.3%), from €21,845 to €33,269
- Gross operating margin -€101,253
down €101,253 (-34.5%), from €293,879 to €192,625
- Depreciation -€42,209
down €42,209 (-37.2%), from €113,544 to €71,335
- Staff costs -€13,802
down €13,802 (-16.2%), from €85,287 to €71,485
- Taxes -€6,247
down €6,247 (-30.5%), from €20,475 to €14,227
- Financial charges -€4,178
down €4,178 (-51.2%), from €8,161 to €3,983
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 | €552,093 | €426,403 | -€125,690 | -22.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €327,730 | €256,395 | -€71,335 | -21.8% |
| Intangible fixed assets | 21 | €168,329 | €148,329 | -€20,000 | -11.9% |
| Tangible fixed assets | 22/27 | €159,401 | €108,067 | -€51,335 | -32.2% |
| Furniture and vehicles | 24 | €157,699 | €106,761 | -€50,938 | -32.3% |
| Other tangible fixed assets | 26 | €1,702 | €1,305 | -€397 | -23.3% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Current assets | 29/58 | €224,362 | €170,007 | -€54,355 | -24.2% |
| Stocks and contracts in progress | 3 | €79,323 | €81,207 | +€1,883 | +2.4% |
| Stocks | 30/36 | €79,323 | €81,207 | +€1,883 | +2.4% |
| Amounts receivable within one year | 40/41 | €31,722 | €49,722 | +€18,000 | +56.7% |
| Trade receivables | 40 | €31,647 | €49,637 | +€17,990 | +56.8% |
| Other amounts receivable | 41 | €75 | €85 | +€10 | +13.3% |
| Cash at bank and in hand | 54/58 | €108,564 | €34,897 | -€73,667 | -67.9% |
| Deferred charges and accrued income | 490/1 | €4,753 | €4,181 | -€572 | -12.0% |
| Total equity and liabilities | 10/49 | €552,093 | €426,403 | -€125,690 | -22.8% |
| Equity | 10/15 | €59,491 | €91,219 | +€31,728 | +53.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €56,491 | €88,219 | +€31,728 | +56.2% |
| Distributable reserves | 133 | €56,491 | €88,219 | +€31,728 | +56.2% |
| Amounts payable | 17/49 | €492,601 | €335,183 | -€157,418 | -32.0% |
| Amounts payable after more than one year | 17 | €66,625 | €52,647 | -€13,978 | -21.0% |
| Financial debts | 170/4 | €66,625 | €52,647 | -€13,978 | -21.0% |
| Amounts payable within one year | 42/48 | €425,976 | €282,536 | -€143,441 | -33.7% |
| Current portion of amounts payable after more than one year | 42 | €21,845 | €33,269 | +€11,424 | +52.3% |
| Trade debts | 44 | €29,305 | €56,436 | +€27,131 | +92.6% |
| Suppliers | 440/4 | €29,305 | €56,436 | +€27,131 | +92.6% |
| Taxes, remuneration and social security | 45 | €21,093 | €18,556 | -€2,537 | -12.0% |
| Taxes | 450/3 | €12,534 | €5,805 | -€6,729 | -53.7% |
| Remuneration and social security | 454/9 | €8,559 | €12,751 | +€4,192 | +49.0% |
| Other amounts payable | 47/48 | €353,732 | €174,274 | -€179,458 | -50.7% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €85,287 | €71,485 | -€13,802 | -16.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,544 | €71,335 | -€42,209 | -37.2% |
| Other operating charges | 640/8 | €191 | €306 | +€115 | +59.9% |
| Gross operating margin | 9900 | €293,879 | €192,625 | -€101,253 | -34.5% |
| Operating profit (loss) | 9901 | €94,856 | €49,499 | -€45,357 | -47.8% |
| Financial income | 75/76B | €271 | €440 | +€168 | +62.0% |
| Recurring financial income | 75 | €271 | €440 | +€168 | +62.0% |
| Financial charges | 65/66B | €8,161 | €3,983 | -€4,178 | -51.2% |
| Recurring financial charges | 65 | €8,161 | €3,983 | -€4,178 | -51.2% |
| Profit (loss) for the period before taxes | 9903 | €86,966 | €45,956 | -€41,011 | -47.2% |
| Income taxes | 67/77 | €20,475 | €14,227 | -€6,247 | -30.5% |
| Profit (loss) for the period | 9904 | €66,491 | €31,728 | -€34,763 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,491 | €31,728 | -€34,763 | -52.3% |
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 18 October 2026 via checked.be.