APOTEEK WINDEY: 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 WINDEY
Largest movements
- Cash +€13,762
up €13,762 (+11.7%), from €117,945 to €131,707
mainly Net result for the year (+€40,777) and Trade debts (+€5,439)
- Stocks and contracts +€3,761
up €3,761 (+4.5%), from €84,085 to €87,846
- Receivables within one year +€3,478
up €3,478 (+5.8%), from €59,598 to €63,076
of which Trade receivables: +€3,706
- Reserves +€40,777
up €40,777 (+31.8%), from €128,109 to €168,886
of which Distributable reserves: +€40,777
- Other debts -€14,924
down €14,924 (-81.7%), from €18,259 to €3,335
- Tax, wage and social debts -€7,241
down €7,241 (-76.5%), from €9,468 to €2,227
of which Taxes: -€7,296
- Trade debts +€5,439
up €5,439 (+9.1%), from €59,965 to €65,404
- Current portion of long-term debt -€4,971
no longer reported in 2025 (was €4,971)
- Staff costs +€6,510
up €6,510 (+87.1%), from €7,472 to €13,982
- Gross operating margin -€4,223
down €4,223 (-4.7%), from €90,322 to €86,099
- Taxes -€3,419
down €3,419 (-18.3%), from €18,718 to €15,298
- Other operating charges -€1,247
down €1,247 (-51.1%), from €2,442 to €1,195
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 | €288,393 | €306,023 | +€17,630 | +6.1% |
| Fixed assets | 21/28 | €21,056 | €18,543 | -€2,512 | -11.9% |
| Tangible fixed assets | 22/27 | €21,056 | €18,543 | -€2,512 | -11.9% |
| Land and buildings | 22 | €16,891 | €14,058 | -€2,832 | -16.8% |
| Plant, machinery and equipment | 23 | €4,165 | €4,485 | +€320 | +7.7% |
| Current assets | 29/58 | €267,337 | €287,479 | +€20,142 | +7.5% |
| Stocks and contracts in progress | 3 | €84,085 | €87,846 | +€3,761 | +4.5% |
| Stocks | 30/36 | €84,085 | €87,846 | +€3,761 | +4.5% |
| Amounts receivable within one year | 40/41 | €59,598 | €63,076 | +€3,478 | +5.8% |
| Trade receivables | 40 | €58,812 | €62,518 | +€3,706 | +6.3% |
| Other amounts receivable | 41 | €786 | €558 | -€228 | -29.0% |
| Current investments | 50/53 | €2,681 | €2,681 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €117,945 | €131,707 | +€13,762 | +11.7% |
| Deferred charges and accrued income | 490/1 | €3,028 | €2,169 | -€859 | -28.4% |
| Total equity and liabilities | 10/49 | €288,393 | €306,023 | +€17,630 | +6.1% |
| Equity | 10/15 | €190,109 | €230,886 | +€40,777 | +21.4% |
| 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% |
| Reserves | 13 | €128,109 | €168,886 | +€40,777 | +31.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €121,909 | €162,686 | +€40,777 | +33.4% |
| Amounts payable | 17/49 | €98,284 | €75,137 | -€23,147 | -23.6% |
| Amounts payable within one year | 42/48 | €92,662 | €70,965 | -€21,697 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €4,971 | - | -€4,971 | |
| Trade debts | 44 | €59,965 | €65,404 | +€5,439 | +9.1% |
| Suppliers | 440/4 | €59,965 | €65,404 | +€5,439 | +9.1% |
| Taxes, remuneration and social security | 45 | €9,468 | €2,227 | -€7,241 | -76.5% |
| Taxes | 450/3 | €7,710 | €414 | -€7,296 | -94.6% |
| Remuneration and social security | 454/9 | €1,758 | €1,813 | +€55 | +3.1% |
| Other amounts payable | 47/48 | €18,259 | €3,335 | -€14,924 | -81.7% |
| Accrued charges and deferred income | 492/3 | €5,622 | €4,172 | -€1,450 | -25.8% |
| Remuneration, social security and pensions | 62 | €7,472 | €13,982 | +€6,510 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,999 | €3,712 | +€713 | +23.8% |
| Other operating charges | 640/8 | €2,442 | €1,195 | -€1,247 | -51.1% |
| Gross operating margin | 9900 | €90,322 | €86,099 | -€4,223 | -4.7% |
| Operating profit (loss) | 9901 | €77,410 | €67,210 | -€10,200 | -13.2% |
| Financial income | 75/76B | €653 | €351 | -€302 | -46.2% |
| Recurring financial income | 75 | €653 | €351 | -€302 | -46.2% |
| Financial charges | 65/66B | €10,844 | €11,485 | +€641 | +5.9% |
| Recurring financial charges | 65 | €10,844 | €11,485 | +€641 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €67,219 | €56,076 | -€11,143 | -16.6% |
| Income taxes | 67/77 | €18,718 | €15,298 | -€3,419 | -18.3% |
| Profit (loss) for the period | 9904 | €48,501 | €40,777 | -€7,724 | -15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €48,501 | €40,777 | -€7,724 | -15.9% |
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 23 October 2026 via checked.be.