Apotheek A. Dochy: 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.
Apotheek A. Dochy
Largest movements
- Receivables within one year +€86,720
up €86,720 (+80.2%), from €108,187 to €194,907
of which Trade receivables: +€58,312
- Cash +€57,433
up €57,433 (+35.6%), from €161,124 to €218,558
mainly Trade debts (+€165,846) and Net result for the year (+€110,632)
- Stocks and contracts -€9,326
down €9,326 (-5.5%), from €170,457 to €161,131
- Trade debts +€165,846
up €165,846 (+182%), from €91,131 to €256,978
- Other debts -€52,334
down €52,334 (-36.8%), from €142,334 to €90,000
- Reserves +€20,632
up €20,632 (+11.1%), from €185,533 to €206,165
of which Distributable reserves: +€20,632
- Gross operating margin +€76,296
up €76,296 (+109%), from €70,212 to €146,508
- Staff costs +€19,448
up €19,448 (+4,347%), from €447 to €19,895
- Other operating charges +€4,457
up €4,457 (+2,664%), from €167 to €4,625
- Taxes +€1,624
up €1,624 (+18.6%), from €8,725 to €10,349
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 | €480,998 | €617,421 | +€136,422 | +28.4% |
| Fixed assets | 21/28 | €41,230 | €41,763 | +€533 | +1.3% |
| Tangible fixed assets | 22/27 | €41,155 | €41,688 | +€533 | +1.3% |
| Land and buildings | 22 | €39,426 | €38,579 | -€847 | -2.1% |
| Plant, machinery and equipment | 23 | €1,729 | €3,109 | +€1,380 | +79.8% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €439,768 | €575,657 | +€135,889 | +30.9% |
| Stocks and contracts in progress | 3 | €170,457 | €161,131 | -€9,326 | -5.5% |
| Stocks | 30/36 | €170,457 | €161,131 | -€9,326 | -5.5% |
| Amounts receivable within one year | 40/41 | €108,187 | €194,907 | +€86,720 | +80.2% |
| Trade receivables | 40 | €87,489 | €145,801 | +€58,312 | +66.7% |
| Other amounts receivable | 41 | €20,698 | €49,106 | +€28,409 | +137% |
| Cash at bank and in hand | 54/58 | €161,124 | €218,558 | +€57,433 | +35.6% |
| Deferred charges and accrued income | 490/1 | - | €1,061 | +€1,061 | |
| Total equity and liabilities | 10/49 | €480,998 | €617,421 | +€136,422 | +28.4% |
| Equity | 10/15 | €247,533 | €268,165 | +€20,632 | +8.3% |
| 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 | €185,533 | €206,165 | +€20,632 | +11.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,292 | €33,292 | = | 0.0% |
| Distributable reserves | 133 | €146,041 | €166,673 | +€20,632 | +14.1% |
| Amounts payable | 17/49 | €233,465 | €349,255 | +€115,790 | +49.6% |
| Amounts payable within one year | 42/48 | €233,465 | €348,999 | +€115,534 | +49.5% |
| Trade debts | 44 | €91,131 | €256,978 | +€165,846 | +182% |
| Suppliers | 440/4 | €91,131 | €256,978 | +€165,846 | +182% |
| Taxes, remuneration and social security | 45 | - | €2,021 | +€2,021 | |
| Remuneration and social security | 454/9 | - | €2,021 | +€2,021 | |
| Other amounts payable | 47/48 | €142,334 | €90,000 | -€52,334 | -36.8% |
| Accrued charges and deferred income | 492/3 | - | €256 | +€256 | |
| Remuneration, social security and pensions | 62 | €447 | €19,895 | +€19,448 | +4,347% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,792 | €2,321 | +€529 | +29.5% |
| Other operating charges | 640/8 | €167 | €4,625 | +€4,457 | +2,664% |
| Gross operating margin | 9900 | €70,212 | €146,508 | +€76,296 | +109% |
| Operating profit (loss) | 9901 | €67,806 | €119,668 | +€51,862 | +76.5% |
| Financial income | 75/76B | €1,438 | €1,604 | +€167 | +11.6% |
| Recurring financial income | 75 | €1,438 | €1,604 | +€167 | +11.6% |
| Financial charges | 65/66B | €503 | €291 | -€212 | -42.1% |
| Recurring financial charges | 65 | €503 | €291 | -€212 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €68,741 | €120,981 | +€52,240 | +76.0% |
| Income taxes | 67/77 | €8,725 | €10,349 | +€1,624 | +18.6% |
| Profit (loss) for the period | 9904 | €60,015 | €110,632 | +€50,617 | +84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,015 | €110,632 | +€50,617 | +84.3% |
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 26 October 2026 via checked.be.