LEEMAN APOTHEEK: 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.
LEEMAN APOTHEEK
Largest movements
- Stocks and contracts +€44,833
up €44,833 (+34.6%), from €129,648 to €174,481
- Cash +€9,483
up €9,483 (+159%), from €5,971 to €15,453
mainly Net result for the year (+€78,326) and Other debts (+€59,296)
- Deferred charges and accrued income +€5,993
up €5,993 (+10.2%), from €58,738 to €64,731
- Other debts +€59,296
up €59,296 (+603%), from €9,832 to €69,128
- Debts after one year -€29,867
down €29,867 (-35.5%), from €84,247 to €54,380
- Profit (loss) carried forward +€18,326
up €18,326, from -€7,390 to €10,936
- Trade debts +€6,615
up €6,615 (+5.4%), from €123,529 to €130,144
- Tax, wage and social debts +€4,945
up €4,945 (+194%), from €2,555 to €7,500
of which Taxes: +€6,375
- Gross operating margin +€16,601
up €16,601 (+16.1%), from €103,218 to €119,819
- Other operating charges +€7,730
up €7,730 (+208%), from €3,714 to €11,445
- Taxes +€6,365
up €6,365 (+2,742%), from €232 to €6,597
- Financial charges -€4,722
down €4,722 (-38.8%), from €12,172 to €7,449
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 | €249,240 | €310,011 | +€60,771 | +24.4% |
| Fixed assets | 21/28 | €47,100 | €49,862 | +€2,762 | +5.9% |
| Tangible fixed assets | 22/27 | €46,900 | €49,662 | +€2,762 | +5.9% |
| Land and buildings | 22 | €29,726 | €28,571 | -€1,155 | -3.9% |
| Plant, machinery and equipment | 23 | €17,175 | €21,091 | +€3,917 | +22.8% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €202,140 | €260,150 | +€58,010 | +28.7% |
| Stocks and contracts in progress | 3 | €129,648 | €174,481 | +€44,833 | +34.6% |
| Stocks | 30/36 | €129,648 | €174,481 | +€44,833 | +34.6% |
| Amounts receivable within one year | 40/41 | €7,783 | €5,484 | -€2,299 | -29.5% |
| Trade receivables | 40 | €1,276 | €2,260 | +€983 | +77.0% |
| Other amounts receivable | 41 | €6,507 | €3,224 | -€3,282 | -50.4% |
| Cash at bank and in hand | 54/58 | €5,971 | €15,453 | +€9,483 | +159% |
| Deferred charges and accrued income | 490/1 | €58,738 | €64,731 | +€5,993 | +10.2% |
| Total equity and liabilities | 10/49 | €249,240 | €310,011 | +€60,771 | +24.4% |
| Equity | 10/15 | €666 | €18,993 | +€18,326 | +2,750% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,390 | €10,936 | +€18,326 | |
| Amounts payable | 17/49 | €248,574 | €291,019 | +€42,445 | +17.1% |
| Amounts payable after more than one year | 17 | €84,247 | €54,380 | -€29,867 | -35.5% |
| Financial debts | 170/4 | €84,247 | €54,380 | -€29,867 | -35.5% |
| Amounts payable within one year | 42/48 | €164,327 | €236,639 | +€72,312 | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €28,411 | €29,867 | +€1,455 | +5.1% |
| Trade debts | 44 | €123,529 | €130,144 | +€6,615 | +5.4% |
| Suppliers | 440/4 | €123,529 | €130,144 | +€6,615 | +5.4% |
| Taxes, remuneration and social security | 45 | €2,555 | €7,500 | +€4,945 | +194% |
| Taxes | 450/3 | €225 | €6,600 | +€6,375 | +2,833% |
| Remuneration and social security | 454/9 | €2,330 | €900 | -€1,430 | -61.4% |
| Other amounts payable | 47/48 | €9,832 | €69,128 | +€59,296 | +603% |
| Non-recurring operating income | 76A | - | €15,476 | +€15,476 | |
| Remuneration, social security and pensions | 62 | €8,005 | €7,594 | -€411 | -5.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,918 | €8,477 | +€558 | +7.1% |
| Other operating charges | 640/8 | €3,714 | €11,445 | +€7,730 | +208% |
| Gross operating margin | 9900 | €103,218 | €119,819 | +€16,601 | +16.1% |
| Operating profit (loss) | 9901 | €83,580 | €92,304 | +€8,724 | +10.4% |
| Financial income | 75/76B | €127 | €68 | -€58 | -46.1% |
| Recurring financial income | 75 | €127 | €68 | -€58 | -46.1% |
| Financial charges | 65/66B | €12,172 | €7,449 | -€4,722 | -38.8% |
| Recurring financial charges | 65 | €12,172 | €7,449 | -€4,722 | -38.8% |
| Profit (loss) for the period before taxes | 9903 | €71,535 | €84,923 | +€13,388 | +18.7% |
| Income taxes | 67/77 | €232 | €6,597 | +€6,365 | +2,742% |
| Profit (loss) for the period | 9904 | €71,303 | €78,326 | +€7,023 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,303 | €78,326 | +€7,023 | +9.8% |
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 15 October 2026 via checked.be.