APOTHEKERS BEKE-DEBUSSCHERE: what changed
APOTHEKERS BEKE-DEBUSSCHERE
Largest movements
- Receivables within one year +€138,019
up €138,019 (+82.3%), from €167,763 to €305,782
of which Other amounts receivable: +€119,388
- Stocks and contracts +€112,518
up €112,518 (+27.9%), from €403,185 to €515,703
- Current investments -€99,068
down €99,068 (-85.5%), from €115,837 to €16,770
- Cash -€87,181
down €87,181 (-69.5%), from €125,427 to €38,245
mainly Contributions, distributions and other (-€153,384) and Receivables within one year (-€138,019)
- Tangible fixed assets -€80,718
down €80,718 (-7.7%), from €1.0m to €962,474
of which Land and buildings: -€49,671
- Other debts +€118,097
up €118,097 (+471%), from €25,087 to €143,184
- Reserves -€113,222
down €113,222 (-12.6%), from €896,389 to €783,166
- Debts after one year -€79,962
down €79,962 (-17.1%), from €466,899 to €386,937
- Trade debts +€74,450
up €74,450 (+47.1%), from €158,147 to €232,597
- Tax, wage and social debts +€20,941
up €20,941 (+71.3%), from €29,361 to €50,302
of which Remuneration and social security: +€22,123
- Gross operating margin -€202,740
down €202,740 (-32.5%), from €623,838 to €421,097
- Taxes -€67,171
down €67,171 (-77.5%), from €86,670 to €19,499
- Depreciation -€8,787
down €8,787 (-6.9%), from €128,245 to €119,458
- Staff costs +€8,220
up €8,220 (+4.3%), from €192,006 to €200,226
- Financial charges +€6,477
up €6,477 (+18.0%), from €35,935 to €42,412
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 | €1,860,641 | €1,848,146 | -€12,495 | -0.7% |
| Fixed assets | 21/28 | €1,043,192 | €962,474 | -€80,718 | -7.7% |
| Tangible fixed assets | 22/27 | €1,043,192 | €962,474 | -€80,718 | -7.7% |
| Land and buildings | 22 | €705,478 | €655,807 | -€49,671 | -7.0% |
| Plant, machinery and equipment | 23 | €19,412 | €14,391 | -€5,022 | -25.9% |
| Furniture and vehicles | 24 | €21,768 | €5,104 | -€16,664 | -76.6% |
| Other tangible fixed assets | 26 | €296,533 | €287,172 | -€9,361 | -3.2% |
| Current assets | 29/58 | €817,449 | €885,672 | +€68,223 | +8.3% |
| Stocks and contracts in progress | 3 | €403,185 | €515,703 | +€112,518 | +27.9% |
| Stocks | 30/36 | €403,185 | €515,703 | +€112,518 | +27.9% |
| Amounts receivable within one year | 40/41 | €167,763 | €305,782 | +€138,019 | +82.3% |
| Trade receivables | 40 | €157,662 | €176,293 | +€18,631 | +11.8% |
| Other amounts receivable | 41 | €10,100 | €129,488 | +€119,388 | +1,182% |
| Current investments | 50/53 | €115,837 | €16,770 | -€99,068 | -85.5% |
| Cash at bank and in hand | 54/58 | €125,427 | €38,245 | -€87,181 | -69.5% |
| Deferred charges and accrued income | 490/1 | €5,237 | €9,173 | +€3,936 | +75.1% |
| Total equity and liabilities | 10/49 | €1,860,641 | €1,848,146 | -€12,495 | -0.7% |
| Equity | 10/15 | €1,012,081 | €898,858 | -€113,222 | -11.2% |
| Contributions | 10/11 | €115,692 | €115,692 | = | 0.0% |
| Reserves | 13 | €896,389 | €783,166 | -€113,222 | -12.6% |
| Distributable reserves | 133 | €896,389 | €783,166 | -€113,222 | -12.6% |
| Amounts payable | 17/49 | €848,560 | €949,288 | +€100,727 | +11.9% |
| Amounts payable after more than one year | 17 | €466,899 | €386,937 | -€79,962 | -17.1% |
| Financial debts | 170/4 | €466,899 | €386,937 | -€79,962 | -17.1% |
| Amounts payable within one year | 42/48 | €378,038 | €560,395 | +€182,357 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €113,475 | €94,962 | -€18,513 | -16.3% |
| Financial debts | 43 | €51,969 | €39,350 | -€12,618 | -24.3% |
| Credit institutions | 430/8 | €51,969 | €39,350 | -€12,618 | -24.3% |
| Trade debts | 44 | €158,147 | €232,597 | +€74,450 | +47.1% |
| Suppliers | 440/4 | €158,147 | €232,597 | +€74,450 | +47.1% |
| Taxes, remuneration and social security | 45 | €29,361 | €50,302 | +€20,941 | +71.3% |
| Taxes | 450/3 | €8,767 | €7,586 | -€1,182 | -13.5% |
| Remuneration and social security | 454/9 | €20,593 | €42,716 | +€22,123 | +107% |
| Other amounts payable | 47/48 | €25,087 | €143,184 | +€118,097 | +471% |
| Accrued charges and deferred income | 492/3 | €3,624 | €1,956 | -€1,668 | -46.0% |
| Remuneration, social security and pensions | 62 | €192,006 | €200,226 | +€8,220 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €128,245 | €119,458 | -€8,787 | -6.9% |
| Other operating charges | 640/8 | €6,598 | €7,446 | +€848 | +12.9% |
| Gross operating margin | 9900 | €623,838 | €421,097 | -€202,740 | -32.5% |
| Operating profit (loss) | 9901 | €296,988 | €93,967 | -€203,022 | -68.4% |
| Financial income | 75/76B | €6,541 | €8,106 | +€1,565 | +23.9% |
| Recurring financial income | 75 | €6,541 | €8,106 | +€1,565 | +23.9% |
| Financial charges | 65/66B | €35,935 | €42,412 | +€6,477 | +18.0% |
| Recurring financial charges | 65 | €35,935 | €42,412 | +€6,477 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €267,595 | €59,661 | -€207,934 | -77.7% |
| Income taxes | 67/77 | €86,670 | €19,499 | -€67,171 | -77.5% |
| Profit (loss) for the period | 9904 | €180,925 | €40,162 | -€140,763 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €180,925 | €40,162 | -€140,763 | -77.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.