In one sentence
The Apothekenwirtschaftsbericht is the annual economic report the ABDA publishes on German pharmacies, covering turnover, costs, results and the number of pharmacies. Each edition replaces the previous one, so its figures need a yearly review.
The Apothekenwirtschaftsbericht is the annual economic report the profession publishes about itself through the ABDA. It gathers the year's figures on turnover, cost structure, results and the number of pharmacies, and it is the document trade articles and bank conversations quote when they describe how German pharmacies are doing. The most recent edition was published on 5 May 2026 and reports on the 2025 financial year.
Two sets of numbers from it are quoted most often:
- On results, the ABDA Apothekenwirtschaftsbericht published on 5 May 2026 put the Umsatzrendite of German pharmacies at 4,2 percent in 2025, down from 4,4 percent in 2024 and from 6,5 percent in 2015. The same report found that 33 percent of pharmacies showed a pre-tax operating result below 100.000 euro while 7 percent made a loss.
- On structure, that report counted 16.541 pharmacy Betriebsstätten at the end of the first quarter of 2026, which is the lowest number since 1977.
Reading it well means resisting two reactions. The first is reassurance, because an average result is not a forecast for any individual pharmacy, and the average was positive while a third of businesses earned below 100.000 euro before tax. The second is panic, because a declining count of Betriebsstätten describes the whole market rather than a particular location, and it says nothing about the local competitive position, the rent or the payroll.
The report is a background against which a pharmacy reads its own Betriebsergebnis, and it is no substitute for that figure.
It is also worth knowing what the report does not settle, because it describes the position after policy has taken effect. The per package deduction discussed under Kassenabschlag and the changes gathered under the Apothekenreform affect the accounts before they appear in an annual average. That is why a report can describe a calmer or bleaker position than the one a single pharmacy sees this month.
Everything above is annual, because each edition replaces the last one, the percentages move and the pharmacy count is restated every quarter. Any text that quotes these figures needs a review once a year when the next edition appears, and that includes this entry and any calculation built on it. Each figure should carry its source and the year it refers to.
This glossary entry is general information about German pharmacy law and practice. It is not legal advice. For binding guidance on your own pharmacy, contact your Landesapothekerkammer.
