APOTHEEK BART HENDRICKX: 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 BART HENDRICKX
Largest movements
- Cash -€56,735
down €56,735 (-23.1%), from €245,298 to €188,563
mainly Contributions, distributions and other (-€335,000) and Other debts (-€48,100)
- Stocks and contracts +€24,552
up €24,552 (+6.9%), from €355,190 to €379,742
- Other debts -€48,100
down €48,100 (-9.3%), from €517,592 to €469,492
- Trade debts +€14,885
up €14,885 (+15.6%), from €95,426 to €110,310
- Gross operating margin -€22,609
down €22,609 (-5.1%), from €445,094 to €422,485
- Taxes -€5,552
down €5,552 (-6.6%), from €84,446 to €78,894
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 | €1,221,800 | €1,188,416 | -€33,384 | -2.7% |
| Fixed assets | 21/28 | €21,690 | €19,788 | -€1,902 | -8.8% |
| Tangible fixed assets | 22/27 | €21,690 | €19,788 | -€1,902 | -8.8% |
| Land and buildings | 22 | €9,191 | €8,065 | -€1,126 | -12.2% |
| Plant, machinery and equipment | 23 | €7,837 | €6,222 | -€1,615 | -20.6% |
| Furniture and vehicles | 24 | €4,662 | €5,501 | +€839 | +18.0% |
| Current assets | 29/58 | €1,200,109 | €1,168,628 | -€31,482 | -2.6% |
| Stocks and contracts in progress | 3 | €355,190 | €379,742 | +€24,552 | +6.9% |
| Stocks | 30/36 | €355,190 | €379,742 | +€24,552 | +6.9% |
| Amounts receivable within one year | 40/41 | €533,339 | €545,453 | +€12,114 | +2.3% |
| Trade receivables | 40 | €122,261 | €131,184 | +€8,923 | +7.3% |
| Other amounts receivable | 41 | €411,078 | €414,268 | +€3,191 | +0.8% |
| Current investments | 50/53 | €45,507 | €45,986 | +€478 | +1.1% |
| Cash at bank and in hand | 54/58 | €245,298 | €188,563 | -€56,735 | -23.1% |
| Deferred charges and accrued income | 490/1 | €20,775 | €8,884 | -€11,890 | -57.2% |
| Total equity and liabilities | 10/49 | €1,221,800 | €1,188,416 | -€33,384 | -2.7% |
| Equity | 10/15 | €599,112 | €599,512 | +€400 | +0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €580,512 | €580,912 | +€400 | +0.1% |
| Distributable reserves | 133 | €580,512 | €580,912 | +€400 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €622,688 | €588,904 | -€33,784 | -5.4% |
| Amounts payable within one year | 42/48 | €621,849 | €587,989 | -€33,860 | -5.4% |
| Trade debts | 44 | €95,426 | €110,310 | +€14,885 | +15.6% |
| Suppliers | 440/4 | €95,426 | €110,310 | +€14,885 | +15.6% |
| Taxes, remuneration and social security | 45 | €8,831 | €8,186 | -€645 | -7.3% |
| Taxes | 450/3 | €8,831 | €8,186 | -€645 | -7.3% |
| Other amounts payable | 47/48 | €517,592 | €469,492 | -€48,100 | -9.3% |
| Accrued charges and deferred income | 492/3 | €839 | €915 | +€76 | +9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,511 | €4,945 | -€1,566 | -24.1% |
| Other operating charges | 640/8 | €968 | €1,083 | +€115 | +11.9% |
| Gross operating margin | 9900 | €445,094 | €422,485 | -€22,609 | -5.1% |
| Operating profit (loss) | 9901 | €437,616 | €416,458 | -€21,158 | -4.8% |
| Financial income | 75/76B | €2,160 | €1,941 | -€219 | -10.1% |
| Recurring financial income | 75 | €2,160 | €1,941 | -€219 | -10.1% |
| Financial charges | 65/66B | €3,058 | €4,105 | +€1,047 | +34.2% |
| Recurring financial charges | 65 | €3,058 | €4,105 | +€1,047 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €436,718 | €414,294 | -€22,423 | -5.1% |
| Income taxes | 67/77 | €84,446 | €78,894 | -€5,552 | -6.6% |
| Profit (loss) for the period | 9904 | €352,272 | €335,400 | -€16,872 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €352,272 | €335,400 | -€16,872 | -4.8% |
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.