APOTEEK VERLINDE: 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 VERLINDE
Largest movements
- Tangible fixed assets -€256,746
down €256,746 (-87.4%), from €293,624 to €36,878
of which Land and buildings: -€259,452
- Cash +€38,731
up €38,731 (+11.4%), from €340,428 to €379,159
mainly Investment in fixed assets (net) (+€249,682) and Net result for the year (+€138,298)
- Stocks and contracts +€17,403
up €17,403 (+12.6%), from €138,518 to €155,921
- Receivables within one year +€11,357
up €11,357 (+8.3%), from €137,120 to €148,477
of which Trade receivables: +€22,333
- Reserves -€135,034
down €135,034 (-55.1%), from €245,243 to €110,209
of which Distributable reserves: -€135,034
- Profit (loss) carried forward -€111,621
down €111,621 (-45.0%), from €247,915 to €136,294
- Trade debts +€33,797
up €33,797 (+51.3%), from €65,938 to €99,735
- Accrued charges and deferred income +€18,000
up €18,000, from €0 to €18,000
- Other debts +€16,780
up €16,780 (+6.0%), from €277,582 to €294,362
- Depreciation -€26,106
down €26,106 (-78.7%), from €33,170 to €7,064
- Gross operating margin -€10,741
down €10,741 (-4.3%), from €251,173 to €240,432
- Staff costs +€10,248
up €10,248 (+13.4%), from €76,741 to €86,989
- Financial charges -€3,898
down €3,898 (-48.8%), from €7,991 to €4,093
- Financial income -€3,172
down €3,172 (-63.3%), from €5,008 to €1,836
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 | €915,804 | €734,257 | -€181,547 | -19.8% |
| Fixed assets | 21/28 | €297,060 | €40,314 | -€256,746 | -86.4% |
| Tangible fixed assets | 22/27 | €293,624 | €36,878 | -€256,746 | -87.4% |
| Land and buildings | 22 | €284,611 | €25,159 | -€259,452 | -91.2% |
| Plant, machinery and equipment | 23 | €3,441 | €8,522 | +€5,081 | +148% |
| Furniture and vehicles | 24 | €5,572 | €3,197 | -€2,375 | -42.6% |
| Financial fixed assets | 28 | €3,436 | €3,436 | -€0 | 0.0% |
| Current assets | 29/58 | €618,744 | €693,943 | +€75,199 | +12.2% |
| Stocks and contracts in progress | 3 | €138,518 | €155,921 | +€17,403 | +12.6% |
| Stocks | 30/36 | €138,518 | €155,921 | +€17,403 | +12.6% |
| Amounts receivable within one year | 40/41 | €137,120 | €148,477 | +€11,357 | +8.3% |
| Trade receivables | 40 | €105,066 | €127,399 | +€22,333 | +21.3% |
| Other amounts receivable | 41 | €32,053 | €21,078 | -€10,975 | -34.2% |
| Current investments | 50/53 | €1,107 | €1,086 | -€21 | -1.9% |
| Cash at bank and in hand | 54/58 | €340,428 | €379,159 | +€38,731 | +11.4% |
| Deferred charges and accrued income | 490/1 | €1,572 | €9,299 | +€7,727 | +491% |
| Total equity and liabilities | 10/49 | €915,804 | €734,257 | -€181,547 | -19.8% |
| Equity | 10/15 | €563,177 | €308,504 | -€254,673 | -45.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €8,019 | €0 | -€8,019 | -100% |
| Reserves | 13 | €245,243 | €110,209 | -€135,034 | -55.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €239,043 | €104,009 | -€135,034 | -56.5% |
| Profit (loss) carried forward | 14 | €247,915 | €136,294 | -€111,621 | -45.0% |
| Amounts payable | 17/49 | €352,627 | €425,753 | +€73,126 | +20.7% |
| Amounts payable within one year | 42/48 | €352,627 | €407,753 | +€55,126 | +15.6% |
| Trade debts | 44 | €65,938 | €99,735 | +€33,797 | +51.3% |
| Suppliers | 440/4 | €65,938 | €99,735 | +€33,797 | +51.3% |
| Taxes, remuneration and social security | 45 | €9,107 | €13,656 | +€4,549 | +50.0% |
| Taxes | 450/3 | €127 | €82 | -€45 | -35.4% |
| Remuneration and social security | 454/9 | €8,980 | €13,574 | +€4,594 | +51.2% |
| Other amounts payable | 47/48 | €277,582 | €294,362 | +€16,780 | +6.0% |
| Accrued charges and deferred income | 492/3 | €0 | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €76,741 | €86,989 | +€10,248 | +13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,170 | €7,064 | -€26,106 | -78.7% |
| Other operating charges | 640/8 | €2,745 | €2,950 | +€205 | +7.5% |
| Non-recurring operating charges | 66A | €284 | €40 | -€244 | -85.9% |
| Gross operating margin | 9900 | €251,173 | €240,432 | -€10,741 | -4.3% |
| Operating profit (loss) | 9901 | €138,233 | €143,389 | +€5,156 | +3.7% |
| Financial income | 75/76B | €5,008 | €1,836 | -€3,172 | -63.3% |
| Recurring financial income | 75 | €5,008 | €1,836 | -€3,172 | -63.3% |
| Financial charges | 65/66B | €7,991 | €4,093 | -€3,898 | -48.8% |
| Recurring financial charges | 65 | €7,991 | €4,093 | -€3,898 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €135,249 | €141,133 | +€5,884 | +4.4% |
| Income taxes | 67/77 | €2,046 | €2,834 | +€788 | +38.5% |
| Profit (loss) for the period | 9904 | €133,203 | €138,298 | +€5,095 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €133,203 | €138,298 | +€5,095 | +3.8% |
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 26 October 2026 via checked.be.