PENTA APOTHEEK: what changed
PENTA APOTHEEK
Largest movements
- Receivables within one year +€76,227
up €76,227 (+58.3%), from €130,783 to €207,010
of which Trade receivables: +€76,084
- Cash -€27,442
down €27,442 (-49.8%), from €55,106 to €27,664
mainly Receivables within one year (-€76,227) and Debts after one year (-€25,000)
- Stocks and contracts +€4,002
up €4,002 (+3.3%), from €119,978 to €123,980
- Trade debts +€80,056
up €80,056 (+31.8%), from €251,673 to €331,729
- Debts after one year -€25,000
down €25,000 (-12.5%), from €200,000 to €175,000
of which Other amounts payable: -€25,000
- Other debts -€23,939
down €23,939 (-41.8%), from €57,205 to €33,267
- Profit (loss) carried forward +€19,009
up €19,009 (+7.3%), from -€261,152 to -€242,144
- Tax, wage and social debts +€13,343
up €13,343 (+46.3%), from €28,795 to €42,138
of which Remuneration and social security: +€9,407
- Gross operating margin +€21,168
up €21,168 (+20.0%), from €105,613 to €126,781
- Staff costs +€17,281
up €17,281 (+20.6%), from €83,712 to €100,994
- Financial income -€3,268
down €3,268 (-99.7%), from €3,280 to €11
- Financial charges +€1,482
up €1,482 (+39.1%), from €3,787 to €5,270
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 | €308,254 | €360,148 | +€51,894 | +16.8% |
| Fixed assets | 21/28 | €110 | €110 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €308,144 | €360,038 | +€51,894 | +16.8% |
| Stocks and contracts in progress | 3 | €119,978 | €123,980 | +€4,002 | +3.3% |
| Stocks | 30/36 | €119,978 | €123,980 | +€4,002 | +3.3% |
| Amounts receivable within one year | 40/41 | €130,783 | €207,010 | +€76,227 | +58.3% |
| Trade receivables | 40 | €130,773 | €206,857 | +€76,084 | +58.2% |
| Other amounts receivable | 41 | €9 | €152 | +€143 | +1,511% |
| Cash at bank and in hand | 54/58 | €55,106 | €27,664 | -€27,442 | -49.8% |
| Deferred charges and accrued income | 490/1 | €2,277 | €1,385 | -€892 | -39.2% |
| Total equity and liabilities | 10/49 | €308,254 | €360,148 | +€51,894 | +16.8% |
| Equity | 10/15 | -€242,552 | -€223,544 | +€19,009 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€261,152 | -€242,144 | +€19,009 | +7.3% |
| Amounts payable | 17/49 | €550,806 | €583,692 | +€32,886 | +6.0% |
| Amounts payable after more than one year | 17 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €200,000 | €175,000 | -€25,000 | -12.5% |
| Amounts payable within one year | 42/48 | €350,079 | €407,135 | +€57,055 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €12,406 | €0 | -€12,406 | -100% |
| Trade debts | 44 | €251,673 | €331,729 | +€80,056 | +31.8% |
| Suppliers | 440/4 | €251,673 | €331,729 | +€80,056 | +31.8% |
| Taxes, remuneration and social security | 45 | €28,795 | €42,138 | +€13,343 | +46.3% |
| Taxes | 450/3 | €9,439 | €13,375 | +€3,936 | +41.7% |
| Remuneration and social security | 454/9 | €19,356 | €28,763 | +€9,407 | +48.6% |
| Other amounts payable | 47/48 | €57,205 | €33,267 | -€23,939 | -41.8% |
| Accrued charges and deferred income | 492/3 | €727 | €1,557 | +€830 | +114% |
| Remuneration, social security and pensions | 62 | €83,712 | €100,994 | +€17,281 | +20.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €237 | €0 | -€237 | -100% |
| Other operating charges | 640/8 | €1,293 | €1,520 | +€227 | +17.6% |
| Gross operating margin | 9900 | €105,613 | €126,781 | +€21,168 | +20.0% |
| Operating profit (loss) | 9901 | €20,371 | €24,267 | +€3,896 | +19.1% |
| Financial income | 75/76B | €3,280 | €11 | -€3,268 | -99.7% |
| Recurring financial income | 75 | €3,280 | €11 | -€3,268 | -99.7% |
| Financial charges | 65/66B | €3,787 | €5,270 | +€1,482 | +39.1% |
| Recurring financial charges | 65 | €3,787 | €5,270 | +€1,482 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €19,863 | €19,009 | -€855 | -4.3% |
| Profit (loss) for the period | 9904 | €19,863 | €19,009 | -€855 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,863 | €19,009 | -€855 | -4.3% |
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 2 November 2026 via checked.be.