KRUISPUNT APOTHEEK: what changed
What changed
KRUISPUNT APOTHEEK
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€165,722
2024 · €170,021-€4,299
Equity
€425,872
2024 · €390,150+€35,722
Cash
€115,708
2024 · €103,714+€11,994
Balance sheet total
€1.0m
2024 · €840,425+€187,887
Largest movements
Assets
- Tangible fixed assets +€123,656
up €123,656 (+41.4%), from €298,588 to €422,243
of which Furniture and vehicles: +€122,558
- Receivables within one year +€57,360
up €57,360 (+23.6%), from €243,117 to €300,477
of which Trade receivables: +€92,188
- Stocks and contracts -€14,216
down €14,216 (-8.3%), from €170,335 to €156,119
- Cash +€11,994
up €11,994 (+11.6%), from €103,714 to €115,708
mainly Net result for the year (+€165,722) and Debts after one year (+€91,340)
Equity and liabilities
- Debts after one year +€91,340
up €91,340, from €0 to €91,340
- Trade debts +€62,999
up €62,999 (+39.4%), from €159,884 to €222,883
- Profit (loss) carried forward +€35,722
up €35,722 (+21.0%), from €170,150 to €205,872
- Other debts -€12,052
down €12,052 (-5.2%), from €232,088 to €220,036
Income statement
- Staff costs +€32,781
up €32,781 (+19.2%), from €171,166 to €203,947
- Gross operating margin +€32,294
up €32,294 (+8.4%), from €385,102 to €417,397
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.
Result 2024
€170,021
Gross operating margin
+€32,294
Staff costs
-€32,781
Depreciation
-€2,370
Other operating charges
+€387
Financial charges
+€1,947
Taxes
-€3,776
Result 2025
€165,722
raises the resultlowers the result
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.
From operations
+€194,346
Investment
-€150,339
Financing
-€32,014
Cash 2024
€103,714
From operations (derived)
+€194,346
Net result for the year
+€165,722
Depreciation
+€17,892
Stocks and contracts
+€14,216
Receivables within one year
-€57,360
Deferred charges and accrued income
-€302
Trade debts
+€62,999
Tax, wage and social debts
+€2,606
Other debts
-€12,052
Accrued charges and deferred income
+€626
Investment (derived)
-€150,339
Investment in fixed assets (net)
-€150,339
Financing
-€32,014
Debts after one year
+€91,340
Current portion of long-term debt
+€6,647
Contributions, distributions and other
-€130,000
Cash 2025
€115,708
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €840,425 | €1,028,312 | +€187,887 | +22.4% |
| Fixed assets | 21/28 | €298,588 | €431,035 | +€132,447 | +44.4% |
| Tangible fixed assets | 22/27 | €298,588 | €422,243 | +€123,656 | +41.4% |
| Land and buildings | 22 | €284,904 | €259,683 | -€25,221 | -8.9% |
| Plant, machinery and equipment | 23 | €11,691 | €38,010 | +€26,319 | +225% |
| Furniture and vehicles | 24 | €1,993 | €124,551 | +€122,558 | +6,150% |
| Financial fixed assets | 28 | - | €8,792 | +€8,792 | |
| Current assets | 29/58 | €541,837 | €597,277 | +€55,440 | +10.2% |
| Stocks and contracts in progress | 3 | €170,335 | €156,119 | -€14,216 | -8.3% |
| Stocks | 30/36 | €170,335 | €156,119 | -€14,216 | -8.3% |
| Amounts receivable within one year | 40/41 | €243,117 | €300,477 | +€57,360 | +23.6% |
| Trade receivables | 40 | €116,419 | €208,607 | +€92,188 | +79.2% |
| Other amounts receivable | 41 | €126,698 | €91,870 | -€34,828 | -27.5% |
| Cash at bank and in hand | 54/58 | €103,714 | €115,708 | +€11,994 | +11.6% |
| Deferred charges and accrued income | 490/1 | €24,671 | €24,973 | +€302 | +1.2% |
| Total equity and liabilities | 10/49 | €840,425 | €1,028,312 | +€187,887 | +22.4% |
| Equity | 10/15 | €390,150 | €425,872 | +€35,722 | +9.2% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €170,150 | €205,872 | +€35,722 | +21.0% |
| Amounts payable | 17/49 | €450,274 | €602,440 | +€152,165 | +33.8% |
| Amounts payable after more than one year | 17 | €0 | €91,340 | +€91,340 | |
| Financial debts | 170/4 | €0 | €91,340 | +€91,340 | |
| Amounts payable within one year | 42/48 | €444,807 | €505,007 | +€60,200 | +13.5% |
| Current portion of amounts payable after more than one year | 42 | €25,038 | €31,685 | +€6,647 | +26.5% |
| Trade debts | 44 | €159,884 | €222,883 | +€62,999 | +39.4% |
| Suppliers | 440/4 | €159,884 | €222,883 | +€62,999 | +39.4% |
| Taxes, remuneration and social security | 45 | €27,797 | €30,403 | +€2,606 | +9.4% |
| Taxes | 450/3 | €7,499 | €5,735 | -€1,764 | -23.5% |
| Remuneration and social security | 454/9 | €20,298 | €24,668 | +€4,370 | +21.5% |
| Other amounts payable | 47/48 | €232,088 | €220,036 | -€12,052 | -5.2% |
| Accrued charges and deferred income | 492/3 | €5,467 | €6,093 | +€626 | +11.5% |
| Non-recurring operating income | 76A | €2,000 | €693 | -€1,307 | -65.3% |
| Remuneration, social security and pensions | 62 | €171,166 | €203,947 | +€32,781 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,521 | €17,892 | +€2,370 | +15.3% |
| Other operating charges | 640/8 | €1,392 | €1,005 | -€387 | -27.8% |
| Gross operating margin | 9900 | €385,102 | €417,397 | +€32,294 | +8.4% |
| Operating profit (loss) | 9901 | €197,024 | €194,553 | -€2,471 | -1.3% |
| Financial charges | 65/66B | €15,024 | €13,076 | -€1,947 | -13.0% |
| Recurring financial charges | 65 | €15,024 | €13,076 | -€1,947 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €182,000 | €181,477 | -€523 | -0.3% |
| Income taxes | 67/77 | €11,979 | €15,755 | +€3,776 | +31.5% |
| Profit (loss) for the period | 9904 | €170,021 | €165,722 | -€4,299 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €170,021 | €165,722 | -€4,299 | -2.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.