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Margins under pressure in pharmacies: purchasing is 66.6% of revenue

Taken together, pharmacies had revenue of € 7,125 million in 2024. Of that, 66.6% went on purchasing what they sold, 17.7% on staff and 8.0% on other costs. The operating result was 5.2%. In 2021 purchasing was still 62.7%. A small shift in purchase price or reimbursement therefore hits a large part of the profit.

1 November 20266 min read

Financial administration pharmacies

Taking over a pharmacy: what do you pay for stock and goodwill, and what must be in place before day one?

Anyone taking over a pharmacy usually pays for three things: the fixtures, the stock of medicines and the goodwill. You count the stock on the transfer date and value it separately. For tax purposes, goodwill is written off over at least ten years. And before you dispense the first prescription, the pharmacist in charge must be on the inspectorate's register.

1 November 20269 min read

Business advice pharmacies

Discounts and bonuses on buying medicines: what may a pharmacy accept?

A pharmacy may accept discounts and bonuses on buying medicines. The Medicines Act sets this out as an exception to the ban on inducements. Other benefits from suppliers, such as gifts, trips or paid services, fall under stricter rules. And if you receive a bonus afterwards, you correct the VAT you deducted earlier.

1 November 20267 min read

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