APOTEEK DE DECKER: 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.
APOTEEK DE DECKER
Largest movements
- Cash +€41,673
up €41,673 (+30.4%), from €137,176 to €178,850
mainly Net result for the year (+€39,644) and Trade debts (+€19,578)
- Stocks and contracts +€3,560
up €3,560 (+11.9%), from €30,017 to €33,577
- Reserves +€32,360
up €32,360 (+21.3%), from €152,240 to €184,600
- Trade debts +€19,578
up €19,578 (+1,266%), from €1,546 to €21,124
- Other debts -€6,408
down €6,408 (-26.5%), from €24,157 to €17,750
- Gross operating margin +€622
up €622 (+1.1%), from €57,820 to €58,443
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 | €189,984 | €234,587 | +€44,603 | +23.5% |
| Fixed assets | 21/28 | €1,462 | €942 | -€519 | -35.5% |
| Tangible fixed assets | 22/27 | €1,412 | €892 | -€519 | -36.8% |
| Plant, machinery and equipment | 23 | €520 | €337 | -€183 | -35.2% |
| Other tangible fixed assets | 26 | €892 | €556 | -€337 | -37.7% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €188,523 | €233,645 | +€45,122 | +23.9% |
| Stocks and contracts in progress | 3 | €30,017 | €33,577 | +€3,560 | +11.9% |
| Stocks | 30/36 | €30,017 | €33,577 | +€3,560 | +11.9% |
| Amounts receivable within one year | 40/41 | €17,749 | €17,624 | -€125 | -0.7% |
| Trade receivables | 40 | €17,749 | €17,624 | -€125 | -0.7% |
| Cash at bank and in hand | 54/58 | €137,176 | €178,850 | +€41,673 | +30.4% |
| Deferred charges and accrued income | 490/1 | €3,580 | €3,594 | +€14 | +0.4% |
| Total equity and liabilities | 10/49 | €189,984 | €234,587 | +€44,603 | +23.5% |
| Equity | 10/15 | €153,240 | €185,600 | +€32,360 | +21.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €152,240 | €184,600 | +€32,360 | +21.3% |
| Distributable reserves | 133 | €152,240 | €184,600 | +€32,360 | +21.3% |
| Amounts payable | 17/49 | €36,744 | €48,987 | +€12,243 | +33.3% |
| Amounts payable within one year | 42/48 | €36,552 | €48,789 | +€12,237 | +33.5% |
| Trade debts | 44 | €1,546 | €21,124 | +€19,578 | +1,266% |
| Suppliers | 440/4 | €1,546 | €21,124 | +€19,578 | +1,266% |
| Taxes, remuneration and social security | 45 | €10,849 | €9,916 | -€933 | -8.6% |
| Taxes | 450/3 | €7,941 | €6,991 | -€950 | -12.0% |
| Remuneration and social security | 454/9 | €2,908 | €2,925 | +€16 | +0.6% |
| Other amounts payable | 47/48 | €24,157 | €17,750 | -€6,408 | -26.5% |
| Accrued charges and deferred income | 492/3 | €192 | €198 | +€6 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €741 | €519 | -€222 | -29.9% |
| Other operating charges | 640/8 | €1,242 | €1,390 | +€148 | +11.9% |
| Gross operating margin | 9900 | €57,820 | €58,443 | +€622 | +1.1% |
| Operating profit (loss) | 9901 | €55,837 | €56,533 | +€696 | +1.2% |
| Financial income | 75/76B | €533 | €420 | -€113 | -21.1% |
| Recurring financial income | 75 | €533 | €420 | -€113 | -21.1% |
| Financial charges | 65/66B | €1,170 | €1,159 | -€11 | -0.9% |
| Recurring financial charges | 65 | €1,170 | €1,159 | -€11 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €55,200 | €55,794 | +€594 | +1.1% |
| Income taxes | 67/77 | €15,892 | €16,151 | +€258 | +1.6% |
| Profit (loss) for the period | 9904 | €39,308 | €39,644 | +€336 | +0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,308 | €39,644 | +€336 | +0.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.