CENTRUMAPOTHEEK BEERSE: 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.
What changed
CENTRUMAPOTHEEK BEERSE
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€47,166
2024 · €25,758+€21,408
Equity
€470,358
2024 · €437,093+€33,265
Cash
€52,959
2024 · €44,867+€8,092
Balance sheet total
€1.6m
2024 · €1.7m-€96,563
Largest movements
Assets
- Tangible fixed assets -€101,784
down €101,784 (-7.2%), from €1.4m to €1.3m
of which Land and buildings: -€86,950
Equity and liabilities
- Other debts -€79,734
down €79,734 (-16.9%), from €471,215 to €391,481
- Reserves +€33,265
up €33,265 (+12.3%), from €269,794 to €303,059
- Debts after one year -€29,441
down €29,441 (-4.7%), from €630,887 to €601,446
of which Financial debts: -€29,441
Income statement
- Financial charges -€15,191
down €15,191 (-20.9%), from €72,513 to €57,322
- Staff costs -€10,301
down €10,301 (-6.7%), from €153,530 to €143,228
- Taxes +€6,769
up €6,769 (+41.5%), from €16,305 to €23,074
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.
Result 2024
€25,758
Gross operating margin
+€3,157
Staff costs
+€10,301
Depreciation
+€963
Write-downs
-€300
Other operating charges
-€134
Other operating items
-€592
Financial income
-€409
Financial charges
+€15,191
Taxes
-€6,769
Result 2025
€47,166
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€54,352
Investment
-€3,896
Financing
-€42,364
Cash 2024
€44,867
From operations (derived)
+€54,352
Net result for the year
+€47,166
Depreciation
+€105,681
Stocks and contracts
+€12,364
Receivables within one year
-€12,342
Deferred charges and accrued income
+€2,849
Trade debts
-€14,643
Tax, wage and social debts
-€5,433
Other debts
-€79,734
Accrued charges and deferred income
-€1,556
Investment (derived)
-€3,896
Investment in fixed assets (net)
-€3,896
Financing
-€42,364
Debts after one year
-€29,441
Current portion of long-term debt
+€979
Contributions, distributions and other
-€13,901
Cash 2025
€52,959
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,722,825 | €1,626,262 | -€96,563 | -5.6% |
| Fixed assets | 21/28 | €1,419,078 | €1,317,294 | -€101,784 | -7.2% |
| Tangible fixed assets | 22/27 | €1,419,078 | €1,317,294 | -€101,784 | -7.2% |
| Land and buildings | 22 | €1,318,558 | €1,231,608 | -€86,950 | -6.6% |
| Plant, machinery and equipment | 23 | €96,113 | €85,375 | -€10,738 | -11.2% |
| Furniture and vehicles | 24 | €3,440 | €311 | -€3,128 | -91.0% |
| Other tangible fixed assets | 26 | €967 | - | -€967 | |
| Current assets | 29/58 | €303,747 | €308,968 | +€5,222 | +1.7% |
| Stocks and contracts in progress | 3 | €161,828 | €149,464 | -€12,364 | -7.6% |
| Stocks | 30/36 | €161,828 | €149,464 | -€12,364 | -7.6% |
| Amounts receivable within one year | 40/41 | €89,604 | €101,947 | +€12,342 | +13.8% |
| Trade receivables | 40 | €85,725 | €101,021 | +€15,295 | +17.8% |
| Other amounts receivable | 41 | €3,879 | €926 | -€2,953 | -76.1% |
| Cash at bank and in hand | 54/58 | €44,867 | €52,959 | +€8,092 | +18.0% |
| Deferred charges and accrued income | 490/1 | €7,448 | €4,599 | -€2,849 | -38.3% |
| Total equity and liabilities | 10/49 | €1,722,825 | €1,626,262 | -€96,563 | -5.6% |
| Equity | 10/15 | €437,093 | €470,358 | +€33,265 | +7.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €269,794 | €303,059 | +€33,265 | +12.3% |
| Distributable reserves | 133 | €269,794 | €303,059 | +€33,265 | +12.3% |
| Profit (loss) carried forward | 14 | €148,707 | €148,707 | = | 0.0% |
| Amounts payable | 17/49 | €1,285,732 | €1,155,904 | -€129,828 | -10.1% |
| Amounts payable after more than one year | 17 | €630,887 | €601,446 | -€29,441 | -4.7% |
| Financial debts | 170/4 | €290,887 | €261,446 | -€29,441 | -10.1% |
| Other amounts payable | 178/9 | €340,000 | €340,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €596,551 | €497,721 | -€98,830 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €28,462 | €29,441 | +€979 | +3.4% |
| Trade debts | 44 | €62,426 | €47,784 | -€14,643 | -23.5% |
| Suppliers | 440/4 | €62,426 | €47,784 | -€14,643 | -23.5% |
| Taxes, remuneration and social security | 45 | €34,448 | €29,015 | -€5,433 | -15.8% |
| Taxes | 450/3 | €15,801 | €11,971 | -€3,830 | -24.2% |
| Remuneration and social security | 454/9 | €18,647 | €17,044 | -€1,603 | -8.6% |
| Other amounts payable | 47/48 | €471,215 | €391,481 | -€79,734 | -16.9% |
| Accrued charges and deferred income | 492/3 | €58,293 | €56,738 | -€1,556 | -2.7% |
| Remuneration, social security and pensions | 62 | €153,530 | €143,228 | -€10,301 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,644 | €105,681 | -€963 | -0.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €300 | +€300 | |
| Other operating charges | 640/8 | €4,306 | €4,440 | +€134 | +3.1% |
| Non-recurring operating charges | 66A | - | €592 | +€592 | |
| Gross operating margin | 9900 | €377,525 | €380,682 | +€3,157 | +0.8% |
| Operating profit (loss) | 9901 | €113,046 | €126,441 | +€13,395 | +11.8% |
| Financial income | 75/76B | €1,530 | €1,121 | -€409 | -26.7% |
| Recurring financial income | 75 | €1,530 | €1,121 | -€409 | -26.7% |
| Financial charges | 65/66B | €72,513 | €57,322 | -€15,191 | -20.9% |
| Recurring financial charges | 65 | €72,513 | €57,322 | -€15,191 | -20.9% |
| Profit (loss) for the period before taxes | 9903 | €42,063 | €70,240 | +€28,177 | +67.0% |
| Income taxes | 67/77 | €16,305 | €23,074 | +€6,769 | +41.5% |
| Profit (loss) for the period | 9904 | €25,758 | €47,166 | +€21,408 | +83.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,758 | €47,166 | +€21,408 | +83.1% |
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 28 October 2026 via checked.be.