Apotheker Neyt: 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.
Apotheker Neyt
Largest movements
- Cash -€99,887
down €99,887 (-29.4%), from €340,093 to €240,206
mainly Contributions, distributions and other (-€284,707) and Debts after one year (-€142,125)
- Current investments +€60,000
up €60,000 (+38.7%), from €155,000 to €215,000
- Tangible fixed assets -€34,481
down €34,481 (-8.4%), from €411,796 to €377,315
of which Land and buildings: -€30,625
- Intangible fixed assets -€14,617
down €14,617 (-43.2%), from €33,852 to €19,235
- Other debts +€191,087
up €191,087 (+3,184%), from €6,001 to €197,087
- Debts after one year -€142,125
down €142,125 (-34.1%), from €417,334 to €275,210
- Reserves -€107,217
down €107,217 (-13.7%), from €780,360 to €673,143
- Tax, wage and social debts -€28,051
down €28,051 (-42.9%), from €65,413 to €37,362
of which Taxes: -€27,476
- Staff costs +€19,966
up €19,966 (+19.7%), from €101,115 to €121,081
- Gross operating margin -€14,656
down €14,656 (-3.4%), from €435,068 to €420,412
- Taxes -€10,879
down €10,879 (-12.3%), from €88,131 to €77,252
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 | €1,373,124 | €1,300,691 | -€72,433 | -5.3% |
| Fixed assets | 21/28 | €445,647 | €405,601 | -€40,047 | -9.0% |
| Intangible fixed assets | 21 | €33,852 | €19,235 | -€14,617 | -43.2% |
| Tangible fixed assets | 22/27 | €411,796 | €377,315 | -€34,481 | -8.4% |
| Land and buildings | 22 | €398,125 | €367,500 | -€30,625 | -7.7% |
| Plant, machinery and equipment | 23 | €13,670 | €9,815 | -€3,856 | -28.2% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | - | €9,051 | +€9,051 | |
| Current assets | 29/58 | €927,477 | €895,090 | -€32,386 | -3.5% |
| Amounts receivable after more than one year | 29 | €50,000 | €50,000 | = | 0.0% |
| Other amounts receivable | 291 | €50,000 | €50,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €273,159 | €264,565 | -€8,594 | -3.1% |
| Stocks | 30/36 | €273,159 | €264,565 | -€8,594 | -3.1% |
| Amounts receivable within one year | 40/41 | €105,167 | €117,775 | +€12,608 | +12.0% |
| Trade receivables | 40 | €98,539 | €110,027 | +€11,488 | +11.7% |
| Other amounts receivable | 41 | €6,628 | €7,748 | +€1,120 | +16.9% |
| Current investments | 50/53 | €155,000 | €215,000 | +€60,000 | +38.7% |
| Cash at bank and in hand | 54/58 | €340,093 | €240,206 | -€99,887 | -29.4% |
| Deferred charges and accrued income | 490/1 | €4,058 | €7,544 | +€3,486 | +85.9% |
| Total equity and liabilities | 10/49 | €1,373,124 | €1,300,691 | -€72,433 | -5.3% |
| Equity | 10/15 | €805,860 | €698,845 | -€107,015 | -13.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €780,360 | €673,143 | -€107,217 | -13.7% |
| Distributable reserves | 133 | €780,360 | €673,143 | -€107,217 | -13.7% |
| Profit (loss) carried forward | 14 | €499 | €702 | +€203 | +40.6% |
| Amounts payable | 17/49 | €567,264 | €601,846 | +€34,582 | +6.1% |
| Amounts payable after more than one year | 17 | €417,334 | €275,210 | -€142,125 | -34.1% |
| Financial debts | 170/4 | €417,334 | €275,210 | -€142,125 | -34.1% |
| Amounts payable within one year | 42/48 | €149,349 | €326,229 | +€176,880 | +118% |
| Current portion of amounts payable after more than one year | 42 | €41,616 | €42,125 | +€509 | +1.2% |
| Trade debts | 44 | €36,250 | €49,655 | +€13,404 | +37.0% |
| Suppliers | 440/4 | €36,250 | €49,655 | +€13,404 | +37.0% |
| Advances received on contracts in progress | 46 | €69 | €0 | -€69 | -100% |
| Taxes, remuneration and social security | 45 | €65,413 | €37,362 | -€28,051 | -42.9% |
| Taxes | 450/3 | €37,203 | €9,726 | -€27,476 | -73.9% |
| Remuneration and social security | 454/9 | €28,210 | €27,635 | -€575 | -2.0% |
| Other amounts payable | 47/48 | €6,001 | €197,087 | +€191,087 | +3,184% |
| Accrued charges and deferred income | 492/3 | €581 | €407 | -€174 | -29.9% |
| Remuneration, social security and pensions | 62 | €101,115 | €121,081 | +€19,966 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,001 | €52,135 | +€134 | +0.3% |
| Other operating charges | 640/8 | €5,500 | €5,461 | -€39 | -0.7% |
| Gross operating margin | 9900 | €435,068 | €420,412 | -€14,656 | -3.4% |
| Operating profit (loss) | 9901 | €276,452 | €241,735 | -€34,717 | -12.6% |
| Financial income | 75/76B | €17,998 | €17,835 | -€163 | -0.9% |
| Recurring financial income | 75 | €17,998 | €17,835 | -€163 | -0.9% |
| Financial charges | 65/66B | €5,039 | €4,626 | -€414 | -8.2% |
| Recurring financial charges | 65 | €5,039 | €4,626 | -€414 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €289,411 | €254,945 | -€34,466 | -11.9% |
| Income taxes | 67/77 | €88,131 | €77,252 | -€10,879 | -12.3% |
| Profit (loss) for the period | 9904 | €201,280 | €177,693 | -€23,587 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €201,280 | €177,693 | -€23,587 | -11.7% |
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 23 October 2026 via checked.be.