APOTEEK DIEPENDALE: 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 DIEPENDALE
Largest movements
- Cash -€55,651
down €55,651 (-68.8%), from €80,880 to €25,229
mainly Trade debts (-€51,911) and Contributions, distributions and other (-€19,435)
- Tangible fixed assets -€30,517
down €30,517 (-10.0%), from €304,310 to €273,793
of which Furniture and vehicles: -€17,187
- Stocks and contracts +€12,931
up €12,931 (+10.7%), from €121,171 to €134,102
- Receivables within one year +€5,921
up €5,921 (+9.7%), from €60,820 to €66,741
of which Trade receivables: +€6,343
- Trade debts -€51,911
down €51,911 (-29.4%), from €176,456 to €124,545
- Current portion of long-term debt -€9,622
down €9,622 (-51.7%), from €18,626 to €9,004
- Debts after one year -€9,004
down €9,004 (-22.1%), from €40,766 to €31,762
of which Financial debts: -€9,004
No income-statement line moved by more than 1% of the activity.
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 | €571,699 | €504,088 | -€67,611 | -11.8% |
| Fixed assets | 21/28 | €304,508 | €273,991 | -€30,517 | -10.0% |
| Tangible fixed assets | 22/27 | €304,310 | €273,793 | -€30,517 | -10.0% |
| Land and buildings | 22 | €249,513 | €232,693 | -€16,820 | -6.7% |
| Plant, machinery and equipment | 23 | €979 | €440 | -€540 | -55.1% |
| Furniture and vehicles | 24 | €33,798 | €16,610 | -€17,187 | -50.9% |
| Other tangible fixed assets | 26 | €20,020 | €24,050 | +€4,030 | +20.1% |
| Financial fixed assets | 28 | €198 | €198 | = | 0.0% |
| Current assets | 29/58 | €267,191 | €230,097 | -€37,094 | -13.9% |
| Stocks and contracts in progress | 3 | €121,171 | €134,102 | +€12,931 | +10.7% |
| Stocks | 30/36 | €121,171 | €134,102 | +€12,931 | +10.7% |
| Amounts receivable within one year | 40/41 | €60,820 | €66,741 | +€5,921 | +9.7% |
| Trade receivables | 40 | €60,356 | €66,700 | +€6,343 | +10.5% |
| Other amounts receivable | 41 | €464 | €42 | -€422 | -91.0% |
| Cash at bank and in hand | 54/58 | €80,880 | €25,229 | -€55,651 | -68.8% |
| Deferred charges and accrued income | 490/1 | €4,320 | €4,025 | -€295 | -6.8% |
| Total equity and liabilities | 10/49 | €571,699 | €504,088 | -€67,611 | -11.8% |
| Equity | 10/15 | €303,685 | €303,685 | = | 0.0% |
| Contributions | 10/11 | €250,256 | €250,256 | = | 0.0% |
| Reserves | 13 | €53,429 | €53,429 | = | 0.0% |
| Tax-exempt reserves | 132 | €426 | €426 | = | 0.0% |
| Distributable reserves | 133 | €53,003 | €53,003 | = | 0.0% |
| Amounts payable | 17/49 | €268,015 | €200,404 | -€67,611 | -25.2% |
| Amounts payable after more than one year | 17 | €40,766 | €31,762 | -€9,004 | -22.1% |
| Financial debts | 170/4 | €9,004 | - | -€9,004 | |
| Other amounts payable | 178/9 | €31,762 | €31,762 | = | 0.0% |
| Amounts payable within one year | 42/48 | €224,701 | €166,392 | -€58,309 | -25.9% |
| Current portion of amounts payable after more than one year | 42 | €18,626 | €9,004 | -€9,622 | -51.7% |
| Trade debts | 44 | €176,456 | €124,545 | -€51,911 | -29.4% |
| Suppliers | 440/4 | €176,456 | €124,545 | -€51,911 | -29.4% |
| Taxes, remuneration and social security | 45 | €11,453 | €12,834 | +€1,380 | +12.1% |
| Taxes | 450/3 | €4,518 | €6,296 | +€1,778 | +39.4% |
| Remuneration and social security | 454/9 | €6,936 | €6,538 | -€398 | -5.7% |
| Other amounts payable | 47/48 | €18,166 | €20,010 | +€1,844 | +10.1% |
| Accrued charges and deferred income | 492/3 | €2,547 | €2,249 | -€299 | -11.7% |
| Remuneration, social security and pensions | 62 | €65,321 | €65,264 | -€57 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,860 | €43,492 | -€368 | -0.8% |
| Other operating charges | 640/8 | €3,521 | €3,755 | +€234 | +6.6% |
| Gross operating margin | 9900 | €141,823 | €143,217 | +€1,394 | +1.0% |
| Operating profit (loss) | 9901 | €29,121 | €30,707 | +€1,586 | +5.4% |
| Financial income | 75/76B | €110 | €171 | +€61 | +55.8% |
| Recurring financial income | 75 | €110 | €171 | +€61 | +55.8% |
| Financial charges | 65/66B | €3,898 | €3,190 | -€708 | -18.2% |
| Recurring financial charges | 65 | €3,898 | €3,190 | -€708 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €25,333 | €27,688 | +€2,355 | +9.3% |
| Income taxes | 67/77 | €7,167 | €8,254 | +€1,087 | +15.2% |
| Profit (loss) for the period | 9904 | €18,166 | €19,435 | +€1,269 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,166 | €19,435 | +€1,269 | +7.0% |
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 25 October 2026 via checked.be.