Rechter 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.
Rechter Apotheke
Largest movements
- Tangible fixed assets -€8,040
down €8,040 (-23.3%), from €34,562 to €26,522
of which Furniture and vehicles: -€8,040
- Cash -€4,579
down €4,579 (-15.3%), from €29,905 to €25,327
mainly Debts after one year (-€9,049) and Trade debts (-€3,259)
- Stocks and contracts -€2,958
down €2,958 (-8.5%), from €34,860 to €31,902
- Debts after one year -€9,049
down €9,049 (-53.8%), from €16,832 to €7,784
- Trade debts -€3,259
down €3,259 (-13.7%), from €23,746 to €20,487
- Reserves -€1,711
down €1,711 (-4.1%), from €42,044 to €40,333
- Tax, wage and social debts -€1,307
down €1,307 (-12.9%), from €10,120 to €8,813
of which Taxes: -€2,145
- Gross operating margin -€20,154
down €20,154 (-50.0%), from €40,313 to €20,159
- Taxes -€8,435
down €8,435 (-87.9%), from €9,596 to €1,161
- Depreciation +€5,477
up €5,477 (+214%), from €2,563 to €8,040
- Financial income -€1,555
down €1,555 (-92.9%), from €1,673 to €119
- Financial charges +€684
up €684 (+102%), from €672 to €1,356
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 | €120,084 | €105,065 | -€15,018 | -12.5% |
| Fixed assets | 21/28 | €34,798 | €26,758 | -€8,040 | -23.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €34,562 | €26,522 | -€8,040 | -23.3% |
| Furniture and vehicles | 24 | €34,562 | €26,522 | -€8,040 | -23.3% |
| Assets under construction and advance payments | 27 | €0 | €0 | = | |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €85,286 | €78,307 | -€6,978 | -8.2% |
| Stocks and contracts in progress | 3 | €34,860 | €31,902 | -€2,958 | -8.5% |
| Stocks | 30/36 | €34,860 | €31,902 | -€2,958 | -8.5% |
| Amounts receivable within one year | 40/41 | €19,393 | €20,239 | +€845 | +4.4% |
| Trade receivables | 40 | €16,316 | €20,029 | +€3,713 | +22.8% |
| Other amounts receivable | 41 | €3,078 | €210 | -€2,868 | -93.2% |
| Cash at bank and in hand | 54/58 | €29,905 | €25,327 | -€4,579 | -15.3% |
| Deferred charges and accrued income | 490/1 | €1,127 | €840 | -€287 | -25.5% |
| Total equity and liabilities | 10/49 | €120,084 | €105,065 | -€15,018 | -12.5% |
| Equity | 10/15 | €60,644 | €58,933 | -€1,711 | -2.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,044 | €40,333 | -€1,711 | -4.1% |
| Distributable reserves | 133 | €42,044 | €40,333 | -€1,711 | -4.1% |
| Amounts payable | 17/49 | €59,439 | €46,132 | -€13,307 | -22.4% |
| Amounts payable after more than one year | 17 | €16,832 | €7,784 | -€9,049 | -53.8% |
| Financial debts | 170/4 | €16,832 | €7,784 | -€9,049 | -53.8% |
| Amounts payable within one year | 42/48 | €42,607 | €38,349 | -€4,258 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €8,740 | €9,049 | +€308 | +3.5% |
| Trade debts | 44 | €23,746 | €20,487 | -€3,259 | -13.7% |
| Suppliers | 440/4 | €23,746 | €20,487 | -€3,259 | -13.7% |
| Taxes, remuneration and social security | 45 | €10,120 | €8,813 | -€1,307 | -12.9% |
| Taxes | 450/3 | €8,584 | €6,439 | -€2,145 | -25.0% |
| Remuneration and social security | 454/9 | €1,536 | €2,373 | +€837 | +54.5% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €10,068 | €10,667 | +€599 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,563 | €8,040 | +€5,477 | +214% |
| Other operating charges | 640/8 | €321 | €765 | +€444 | +138% |
| Gross operating margin | 9900 | €40,313 | €20,159 | -€20,154 | -50.0% |
| Operating profit (loss) | 9901 | €27,362 | €687 | -€26,674 | -97.5% |
| Financial income | 75/76B | €1,673 | €119 | -€1,555 | -92.9% |
| Recurring financial income | 75 | €1,673 | €119 | -€1,555 | -92.9% |
| Financial charges | 65/66B | €672 | €1,356 | +€684 | +102% |
| Recurring financial charges | 65 | €672 | €1,356 | +€684 | +102% |
| Profit (loss) for the period before taxes | 9903 | €28,363 | -€550 | -€28,913 | |
| Income taxes | 67/77 | €9,596 | €1,161 | -€8,435 | -87.9% |
| Profit (loss) for the period | 9904 | €18,767 | -€1,711 | -€20,478 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,767 | -€1,711 | -€20,478 |
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 31 October 2026 via checked.be.