APOTHEKE REUL: 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 REUL
Largest movements
- Cash +€61,562
up €61,562 (+37.1%), from €166,076 to €227,637
mainly Net result for the year (+€65,867) and Depreciation (+€57,731)
- Stocks and contracts -€44,570
down €44,570 (-10.2%), from €438,078 to €393,508
- Tangible fixed assets -€41,387
down €41,387 (-6.1%), from €682,759 to €641,371
of which Land and buildings: -€41,641
- Receivables within one year -€30,629
down €30,629 (-15.3%), from €199,572 to €168,942
of which Other amounts receivable: -€79,538
- Debts after one year -€78,333
down €78,333 (-15.1%), from €520,139 to €441,806
- Accrued charges and deferred income +€19,911
up €19,911 (+19.4%), from €102,848 to €122,759
- Trade debts -€19,852
down €19,852 (-84.6%), from €23,474 to €3,622
- Gross operating margin +€27,130
up €27,130 (+6.2%), from €434,885 to €462,016
- Financial charges +€10,217
up €10,217 (+36.2%), from €28,220 to €38,437
- Staff costs +€5,712
up €5,712 (+2.0%), from €284,851 to €290,563
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 | €1,500,482 | €1,444,678 | -€55,804 | -3.7% |
| Fixed assets | 21/28 | €694,141 | €649,353 | -€44,787 | -6.5% |
| Intangible fixed assets | 21 | €3,456 | €56 | -€3,400 | -98.4% |
| Tangible fixed assets | 22/27 | €682,759 | €641,371 | -€41,387 | -6.1% |
| Land and buildings | 22 | €647,639 | €605,998 | -€41,641 | -6.4% |
| Plant, machinery and equipment | 23 | €33,885 | €25,495 | -€8,391 | -24.8% |
| Furniture and vehicles | 24 | €1,234 | €9,878 | +€8,644 | +700% |
| Financial fixed assets | 28 | €7,926 | €7,926 | = | 0.0% |
| Current assets | 29/58 | €806,341 | €795,325 | -€11,016 | -1.4% |
| Stocks and contracts in progress | 3 | €438,078 | €393,508 | -€44,570 | -10.2% |
| Stocks | 30/36 | €438,078 | €393,508 | -€44,570 | -10.2% |
| Amounts receivable within one year | 40/41 | €199,572 | €168,942 | -€30,629 | -15.3% |
| Trade receivables | 40 | €116,264 | €165,173 | +€48,909 | +42.1% |
| Other amounts receivable | 41 | €83,307 | €3,769 | -€79,538 | -95.5% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €166,076 | €227,637 | +€61,562 | +37.1% |
| Deferred charges and accrued income | 490/1 | €2,616 | €5,237 | +€2,621 | +100% |
| Total equity and liabilities | 10/49 | €1,500,482 | €1,444,678 | -€55,804 | -3.7% |
| Equity | 10/15 | €462,051 | €462,118 | +€67 | 0.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €449,651 | €449,718 | +€67 | 0.0% |
| Non-distributable reserves | 130/1 | €19,320 | €19,320 | = | 0.0% |
| Reserves not available under the articles | 1311 | €19,320 | €19,320 | = | 0.0% |
| Distributable reserves | 133 | €430,331 | €430,398 | +€67 | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,038,431 | €982,560 | -€55,871 | -5.4% |
| Amounts payable after more than one year | 17 | €520,139 | €441,806 | -€78,333 | -15.1% |
| Financial debts | 170/4 | €520,139 | €441,806 | -€78,333 | -15.1% |
| Amounts payable within one year | 42/48 | €415,444 | €417,995 | +€2,551 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €78,333 | €78,333 | = | 0.0% |
| Credit institutions | 430/8 | €78,333 | €78,333 | = | 0.0% |
| Trade debts | 44 | €23,474 | €3,622 | -€19,852 | -84.6% |
| Suppliers | 440/4 | €23,474 | €3,622 | -€19,852 | -84.6% |
| Taxes, remuneration and social security | 45 | €52,104 | €62,100 | +€9,996 | +19.2% |
| Taxes | 450/3 | €13,449 | €12,218 | -€1,231 | -9.2% |
| Remuneration and social security | 454/9 | €38,655 | €49,882 | +€11,227 | +29.0% |
| Other amounts payable | 47/48 | €261,532 | €273,940 | +€12,407 | +4.7% |
| Accrued charges and deferred income | 492/3 | €102,848 | €122,759 | +€19,911 | +19.4% |
| Remuneration, social security and pensions | 62 | €284,851 | €290,563 | +€5,712 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,397 | €57,731 | +€2,334 | +4.2% |
| Other operating charges | 640/8 | €4,379 | €4,392 | +€13 | +0.3% |
| Gross operating margin | 9900 | €434,885 | €462,016 | +€27,130 | +6.2% |
| Operating profit (loss) | 9901 | €90,258 | €109,330 | +€19,071 | +21.1% |
| Financial income | 75/76B | €1,150 | €1,323 | +€173 | +15.1% |
| Recurring financial income | 75 | €1,150 | €1,323 | +€173 | +15.1% |
| Financial charges | 65/66B | €28,220 | €38,437 | +€10,217 | +36.2% |
| Recurring financial charges | 65 | €28,220 | €38,437 | +€10,217 | +36.2% |
| Profit (loss) for the period before taxes | 9903 | €63,189 | €72,216 | +€9,027 | +14.3% |
| Income taxes | 67/77 | €3,465 | €6,349 | +€2,884 | +83.2% |
| Profit (loss) for the period | 9904 | €59,724 | €65,867 | +€6,144 | +10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,724 | €65,867 | +€6,144 | +10.3% |
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 30 October 2026 via checked.be.