EIFELER APOTHEKE: 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.
EIFELER APOTHEKE
Largest movements
- Current investments +€29,268
up €29,268 (+23.5%), from €124,390 to €153,658
- Cash +€25,839
up €25,839 (+16.7%), from €154,472 to €180,311
mainly Net result for the year (+€63,320) and Depreciation (+€43,204)
- Intangible fixed assets -€25,500
down €25,500 (-80.0%), from €31,875 to €6,375
- Tangible fixed assets -€17,704
down €17,704 (-41.9%), from €42,274 to €24,571
of which Plant, machinery and equipment: -€11,099
- Receivables within one year -€8,130
down €8,130 (-11.7%), from €69,655 to €61,524
of which Trade receivables: -€4,974
- Reserves +€61,820
up €61,820 (+16.6%), from €373,040 to €434,860
- Current portion of long-term debt -€28,934
down €28,934 (-66.3%), from €43,641 to €14,707
- Debts after one year -€14,707
down €14,707 (-100%), from €14,707 to €0
- Other debts -€14,161
down €14,161 (-79.8%), from €17,752 to €3,592
- Trade debts -€7,567
down €7,567 (-11.7%), from €64,937 to €57,371
- Staff costs +€24,731
up €24,731 (+5,990%), from €413 to €25,144
- Gross operating margin +€9,149
up €9,149 (+6.7%), from €136,808 to €145,956
- Financial income +€6,898
up €6,898 (+1,064%), from €648 to €7,546
- Taxes -€2,227
down €2,227 (-11.4%), from €19,456 to €17,229
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 | €538,832 | €538,478 | -€354 | -0.1% |
| Fixed assets | 21/28 | €74,149 | €30,946 | -€43,204 | -58.3% |
| Intangible fixed assets | 21 | €31,875 | €6,375 | -€25,500 | -80.0% |
| Tangible fixed assets | 22/27 | €42,274 | €24,571 | -€17,704 | -41.9% |
| Land and buildings | 22 | €15,486 | €12,117 | -€3,369 | -21.8% |
| Plant, machinery and equipment | 23 | €19,506 | €8,408 | -€11,099 | -56.9% |
| Furniture and vehicles | 24 | €7,282 | €4,045 | -€3,236 | -44.4% |
| Current assets | 29/58 | €464,682 | €507,532 | +€42,850 | +9.2% |
| Stocks and contracts in progress | 3 | €111,836 | €106,106 | -€5,730 | -5.1% |
| Stocks | 30/36 | €111,836 | €106,106 | -€5,730 | -5.1% |
| Amounts receivable within one year | 40/41 | €69,655 | €61,524 | -€8,130 | -11.7% |
| Trade receivables | 40 | €66,498 | €61,524 | -€4,974 | -7.5% |
| Other amounts receivable | 41 | €3,156 | €0 | -€3,156 | -100% |
| Current investments | 50/53 | €124,390 | €153,658 | +€29,268 | +23.5% |
| Cash at bank and in hand | 54/58 | €154,472 | €180,311 | +€25,839 | +16.7% |
| Deferred charges and accrued income | 490/1 | €4,330 | €5,933 | +€1,603 | +37.0% |
| Total equity and liabilities | 10/49 | €538,832 | €538,478 | -€354 | -0.1% |
| Equity | 10/15 | €391,640 | €453,460 | +€61,820 | +15.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €373,040 | €434,860 | +€61,820 | +16.6% |
| Distributable reserves | 133 | €373,040 | €434,860 | +€61,820 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €147,191 | €85,018 | -€62,173 | -42.2% |
| Amounts payable after more than one year | 17 | €14,707 | €0 | -€14,707 | -100% |
| Financial debts | 170/4 | €14,707 | €0 | -€14,707 | -100% |
| Amounts payable within one year | 42/48 | €132,484 | €85,018 | -€47,466 | -35.8% |
| Current portion of amounts payable after more than one year | 42 | €43,641 | €14,707 | -€28,934 | -66.3% |
| Trade debts | 44 | €64,937 | €57,371 | -€7,567 | -11.7% |
| Suppliers | 440/4 | €64,937 | €57,371 | -€7,567 | -11.7% |
| Taxes, remuneration and social security | 45 | €6,153 | €9,349 | +€3,195 | +51.9% |
| Taxes | 450/3 | €4,375 | €4,105 | -€271 | -6.2% |
| Remuneration and social security | 454/9 | €1,778 | €5,244 | +€3,466 | +195% |
| Other amounts payable | 47/48 | €17,752 | €3,592 | -€14,161 | -79.8% |
| Remuneration, social security and pensions | 62 | €413 | €25,144 | +€24,731 | +5,990% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,237 | €43,204 | -€1,033 | -2.3% |
| Other operating charges | 640/8 | €1,016 | €1,073 | +€56 | +5.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €136,808 | €145,956 | +€9,149 | +6.7% |
| Operating profit (loss) | 9901 | €91,142 | €76,536 | -€14,606 | -16.0% |
| Financial income | 75/76B | €648 | €7,546 | +€6,898 | +1,064% |
| Recurring financial income | 75 | €648 | €7,546 | +€6,898 | +1,064% |
| Financial charges | 65/66B | €4,106 | €3,534 | -€572 | -13.9% |
| Recurring financial charges | 65 | €4,106 | €3,534 | -€572 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €87,684 | €80,548 | -€7,136 | -8.1% |
| Income taxes | 67/77 | €19,456 | €17,229 | -€2,227 | -11.4% |
| Profit (loss) for the period | 9904 | €68,229 | €63,320 | -€4,909 | -7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,229 | €63,320 | -€4,909 | -7.2% |
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.