APOTHEEK ANDRÉ DUMONT: 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.
What changed
APOTHEEK ANDRÉ DUMONT
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€132,423
2024 · €63,107+€69,316
Equity
€415,644
2024 · €408,221+€7,423
Cash
€70,822
2024 · €80,166-€9,344
Balance sheet total
€1.7m
2024 · €1.7m+€1,690
Largest movements
Assets
- Receivables within one year +€51,640
up €51,640 (+4.8%), from €1.1m to €1.1m
of which Trade receivables: +€53,318
- Tangible fixed assets -€37,367
down €37,367 (-14.9%), from €251,172 to €213,805
of which Other tangible fixed assets: -€20,383
Equity and liabilities
- Debts after one year +€118,459
up €118,459 (+71.8%), from €165,025 to €283,484
- Other debts -€61,231
down €61,231 (-28.2%), from €217,377 to €156,146
- Trade debts -€51,959
down €51,959 (-13.6%), from €382,607 to €330,648
- Tax, wage and social debts -€22,642
down €22,642 (-36.5%), from €61,947 to €39,305
of which Remuneration and social security: -€16,743
Income statement
- Staff costs -€42,332
down €42,332 (-12.1%), from €351,172 to €308,841
- Gross operating margin +€24,695
up €24,695 (+4.7%), from €520,019 to €544,713
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.
Result 2024
€63,107
Gross operating margin
+€24,695
Staff costs
+€42,332
Depreciation
-€402
Other operating charges
-€72
Financial income
+€260
Financial charges
+€4,108
Taxes
-€1,604
Result 2025
€132,423
raises the resultlowers the result
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.
From operations
-€302
Investment
-€14,140
Financing
+€5,098
Cash 2024
€80,166
From operations (derived)
-€302
Net result for the year
+€132,423
Depreciation
+€47,178
Stocks and contracts
+€6,875
Receivables within one year
-€51,640
Deferred charges and accrued income
+€693
Trade debts
-€51,959
Tax, wage and social debts
-€22,642
Other debts
-€61,231
Investment (derived)
-€14,140
Investment in fixed assets (net)
-€9,811
Current investments
-€4,329
Financing
+€5,098
Debts after one year
+€118,459
Current portion of long-term debt
+€11,234
Short-term financial debts
+€405
Contributions, distributions and other
-€125,000
Cash 2025
€70,822
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,693,363 | €1,695,053 | +€1,690 | +0.1% |
| Fixed assets | 21/28 | €251,172 | €213,805 | -€37,367 | -14.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €251,172 | €213,805 | -€37,367 | -14.9% |
| Plant, machinery and equipment | 23 | €16,321 | €12,989 | -€3,333 | -20.4% |
| Furniture and vehicles | 24 | €40,990 | €27,338 | -€13,652 | -33.3% |
| Other tangible fixed assets | 26 | €193,861 | €173,478 | -€20,383 | -10.5% |
| Current assets | 29/58 | €1,442,191 | €1,481,248 | +€39,057 | +2.7% |
| Stocks and contracts in progress | 3 | €265,794 | €258,919 | -€6,875 | -2.6% |
| Stocks | 30/36 | €265,794 | €258,919 | -€6,875 | -2.6% |
| Amounts receivable within one year | 40/41 | €1,079,194 | €1,130,834 | +€51,640 | +4.8% |
| Trade receivables | 40 | €271,082 | €324,400 | +€53,318 | +19.7% |
| Other amounts receivable | 41 | €808,111 | €806,433 | -€1,678 | -0.2% |
| Current investments | 50/53 | €6,060 | €10,388 | +€4,329 | +71.4% |
| Cash at bank and in hand | 54/58 | €80,166 | €70,822 | -€9,344 | -11.7% |
| Deferred charges and accrued income | 490/1 | €10,977 | €10,284 | -€693 | -6.3% |
| Total equity and liabilities | 10/49 | €1,693,363 | €1,695,053 | +€1,690 | +0.1% |
| Equity | 10/15 | €408,221 | €415,644 | +€7,423 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €389,621 | €397,044 | +€7,423 | +1.9% |
| Distributable reserves | 133 | €389,621 | €397,044 | +€7,423 | +1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,285,142 | €1,279,409 | -€5,733 | -0.4% |
| Amounts payable after more than one year | 17 | €165,025 | €283,484 | +€118,459 | +71.8% |
| Financial debts | 170/4 | €165,025 | €283,484 | +€118,459 | +71.8% |
| Amounts payable within one year | 42/48 | €1,120,117 | €995,924 | -€124,193 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €56,494 | €67,728 | +€11,234 | +19.9% |
| Financial debts | 43 | €401,692 | €402,097 | +€405 | +0.1% |
| Credit institutions | 430/8 | €401,692 | €402,097 | +€405 | +0.1% |
| Trade debts | 44 | €382,607 | €330,648 | -€51,959 | -13.6% |
| Suppliers | 440/4 | €382,607 | €330,648 | -€51,959 | -13.6% |
| Taxes, remuneration and social security | 45 | €61,947 | €39,305 | -€22,642 | -36.5% |
| Taxes | 450/3 | €15,194 | €9,296 | -€5,899 | -38.8% |
| Remuneration and social security | 454/9 | €46,753 | €30,010 | -€16,743 | -35.8% |
| Other amounts payable | 47/48 | €217,377 | €156,146 | -€61,231 | -28.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €351,172 | €308,841 | -€42,332 | -12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,776 | €47,178 | +€402 | +0.9% |
| Other operating charges | 640/8 | €5,360 | €5,432 | +€72 | +1.3% |
| Gross operating margin | 9900 | €520,019 | €544,713 | +€24,695 | +4.7% |
| Operating profit (loss) | 9901 | €116,710 | €183,262 | +€66,552 | +57.0% |
| Financial income | 75/76B | €15,747 | €16,007 | +€260 | +1.7% |
| Recurring financial income | 75 | €15,747 | €16,007 | +€260 | +1.7% |
| Financial charges | 65/66B | €64,855 | €60,748 | -€4,108 | -6.3% |
| Recurring financial charges | 65 | €64,855 | €60,748 | -€4,108 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €67,601 | €138,521 | +€70,920 | +105% |
| Income taxes | 67/77 | €4,494 | €6,098 | +€1,604 | +35.7% |
| Profit (loss) for the period | 9904 | €63,107 | €132,423 | +€69,316 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €63,107 | €132,423 | +€69,316 | +110% |
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 15 October 2026 via checked.be.