APOTHEEK D'HONDT PASCAL: 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 D'HONDT PASCAL
Largest movements
- Tangible fixed assets -€18,947
down €18,947 (-99.2%), from €19,091 to €144
of which Land and buildings: -€18,598
- Debts after one year -€12,399
down €12,399 (-100%), from €12,399 to €0
- Current portion of long-term debt -€6,199
down €6,199 (-33.3%), from €18,598 to €12,399
- Tax, wage and social debts +€4,946
up €4,946 (+4,167%), from €119 to €5,065
- Reserves -€3,852
down €3,852 (-2.6%), from €145,423 to €141,570
of which Distributable reserves: -€3,852
- Gross operating margin +€25,077
up €25,077, from -€7,760 to €17,317
- Other operating charges -€1,334
down €1,334 (-42.9%), from €3,112 to €1,778
- Financial charges -€283
down €283 (-38.9%), from €727 to €444
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 | €195,548 | €177,633 | -€17,915 | -9.2% |
| Fixed assets | 21/28 | €19,091 | €144 | -€18,947 | -99.2% |
| Tangible fixed assets | 22/27 | €19,091 | €144 | -€18,947 | -99.2% |
| Land and buildings | 22 | €18,598 | €0 | -€18,598 | -100% |
| Other tangible fixed assets | 26 | €493 | €144 | -€349 | -70.9% |
| Current assets | 29/58 | €176,457 | €177,490 | +€1,032 | +0.6% |
| Amounts receivable within one year | 40/41 | €256 | €1,528 | +€1,272 | +497% |
| Trade receivables | 40 | €0 | €1,528 | +€1,528 | |
| Other amounts receivable | 41 | €256 | €0 | -€256 | -100% |
| Cash at bank and in hand | 54/58 | €174,686 | €175,962 | +€1,276 | +0.7% |
| Deferred charges and accrued income | 490/1 | €1,515 | €0 | -€1,515 | -100% |
| Total equity and liabilities | 10/49 | €195,548 | €177,633 | -€17,915 | -9.2% |
| Equity | 10/15 | €163,973 | €160,120 | -€3,852 | -2.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €145,423 | €141,570 | -€3,852 | -2.6% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €143,568 | €139,715 | -€3,852 | -2.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,575 | €17,513 | -€14,062 | -44.5% |
| Amounts payable after more than one year | 17 | €12,399 | €0 | -€12,399 | -100% |
| Financial debts | 170/4 | €12,399 | €0 | -€12,399 | -100% |
| Amounts payable within one year | 42/48 | €19,177 | €17,513 | -€1,664 | -8.7% |
| Current portion of amounts payable after more than one year | 42 | €18,598 | €12,399 | -€6,199 | -33.3% |
| Trade debts | 44 | €460 | €49 | -€411 | -89.3% |
| Suppliers | 440/4 | €460 | €49 | -€411 | -89.3% |
| Taxes, remuneration and social security | 45 | €119 | €5,065 | +€4,946 | +4,167% |
| Taxes | 450/3 | €119 | €5,065 | +€4,946 | +4,167% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,947 | €18,947 | -€0 | 0.0% |
| Other operating charges | 640/8 | €3,112 | €1,778 | -€1,334 | -42.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€7,760 | €17,317 | +€25,077 | |
| Operating profit (loss) | 9901 | -€29,819 | -€3,408 | +€26,411 | +88.6% |
| Financial income | 75/76B | €36 | €0 | -€36 | -100% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -100% |
| Financial charges | 65/66B | €727 | €444 | -€283 | -38.9% |
| Recurring financial charges | 65 | €727 | €444 | -€283 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,510 | -€3,852 | +€26,658 | +87.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€30,510 | -€3,852 | +€26,658 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,510 | -€3,852 | +€26,658 | +87.4% |
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 24 October 2026 via checked.be.