apotheek cortvrindt: 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 cortvrindt
Largest movements
- Receivables within one year +€120,957
up €120,957 (+102%), from €119,135 to €240,092
of which Other amounts receivable: +€109,335
- Cash -€92,303
down €92,303 (-56.2%), from €164,322 to €72,019
mainly Receivables within one year (-€120,957) and Other debts (-€21,464)
- Tangible fixed assets -€16,995
down €16,995 (-11.5%), from €148,004 to €131,009
of which Other tangible fixed assets: -€20,388
- Stocks and contracts +€7,945
up €7,945 (+6.2%), from €129,113 to €137,059
- Profit (loss) carried forward +€30,062
up €30,062 (+10.4%), from €289,326 to €319,388
- Other debts -€21,464
down €21,464 (-16.3%), from €131,329 to €109,865
- Gross operating margin -€34,253
down €34,253 (-27.6%), from €124,082 to €89,829
- Financial charges +€2,384
up €2,384 (+23.9%), from €9,980 to €12,364
- Depreciation -€1,408
down €1,408 (-4.6%), from €30,831 to €29,423
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €573,704 | €590,727 | +€17,023 | +3.0% |
| Fixed assets | 21/28 | €148,004 | €131,009 | -€16,995 | -11.5% |
| Tangible fixed assets | 22/27 | €148,004 | €131,009 | -€16,995 | -11.5% |
| Plant, machinery and equipment | 23 | €13,616 | €17,913 | +€4,297 | +31.6% |
| Furniture and vehicles | 24 | €2,240 | €1,334 | -€905 | -40.4% |
| Other tangible fixed assets | 26 | €132,149 | €111,762 | -€20,388 | -15.4% |
| Current assets | 29/58 | €425,700 | €459,718 | +€34,018 | +8.0% |
| Stocks and contracts in progress | 3 | €129,113 | €137,059 | +€7,945 | +6.2% |
| Stocks | 30/36 | €129,113 | €137,059 | +€7,945 | +6.2% |
| Amounts receivable within one year | 40/41 | €119,135 | €240,092 | +€120,957 | +102% |
| Trade receivables | 40 | €78,212 | €89,833 | +€11,621 | +14.9% |
| Other amounts receivable | 41 | €40,924 | €150,259 | +€109,335 | +267% |
| Cash at bank and in hand | 54/58 | €164,322 | €72,019 | -€92,303 | -56.2% |
| Deferred charges and accrued income | 490/1 | €13,130 | €10,549 | -€2,581 | -19.7% |
| Total equity and liabilities | 10/49 | €573,704 | €590,727 | +€17,023 | +3.0% |
| Equity | 10/15 | €332,826 | €362,888 | +€30,062 | +9.0% |
| Contributions | 10/11 | €29,000 | €29,000 | = | 0.0% |
| Reserves | 13 | €14,500 | €14,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,500 | €14,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,500 | €14,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €289,326 | €319,388 | +€30,062 | +10.4% |
| Amounts payable | 17/49 | €240,878 | €227,839 | -€13,039 | -5.4% |
| Amounts payable within one year | 42/48 | €236,474 | €220,086 | -€16,388 | -6.9% |
| Financial debts | 43 | €3,333 | €3,333 | = | 0.0% |
| Credit institutions | 430/8 | €3,333 | €3,333 | = | 0.0% |
| Trade debts | 44 | €99,440 | €104,293 | +€4,853 | +4.9% |
| Suppliers | 440/4 | €99,440 | €104,293 | +€4,853 | +4.9% |
| Taxes, remuneration and social security | 45 | €2,372 | €2,594 | +€223 | +9.4% |
| Taxes | 450/3 | €2,372 | €2,594 | +€223 | +9.4% |
| Other amounts payable | 47/48 | €131,329 | €109,865 | -€21,464 | -16.3% |
| Accrued charges and deferred income | 492/3 | €4,404 | €7,753 | +€3,350 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,831 | €29,423 | -€1,408 | -4.6% |
| Other operating charges | 640/8 | €4,780 | €4,675 | -€106 | -2.2% |
| Gross operating margin | 9900 | €124,082 | €89,829 | -€34,253 | -27.6% |
| Operating profit (loss) | 9901 | €88,470 | €55,731 | -€32,739 | -37.0% |
| Financial income | 75/76B | €1,021 | €1,197 | +€176 | +17.2% |
| Recurring financial income | 75 | €1,021 | €1,197 | +€176 | +17.2% |
| Financial charges | 65/66B | €9,980 | €12,364 | +€2,384 | +23.9% |
| Recurring financial charges | 65 | €9,980 | €12,364 | +€2,384 | +23.9% |
| Profit (loss) for the period before taxes | 9903 | €79,512 | €44,564 | -€34,948 | -44.0% |
| Income taxes | 67/77 | €15,505 | €14,503 | -€1,002 | -6.5% |
| Profit (loss) for the period | 9904 | €64,007 | €30,062 | -€33,945 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,007 | €30,062 | -€33,945 | -53.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.