APOTHEEK DAEM: 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 DAEM
Largest movements
- Cash +€56,415
up €56,415 (+60.7%), from €92,939 to €149,354
mainly Trade debts (+€63,128) and Net result for the year (+€44,510)
- Stocks and contracts +€45,187
up €45,187 (+22.4%), from €201,660 to €246,847
- Receivables within one year +€10,532
up €10,532 (+13.1%), from €80,288 to €90,820
of which Trade receivables: +€6,385
- Trade debts +€63,128
up €63,128 (+60.2%), from €104,860 to €167,988
- Reserves +€44,510
up €44,510 (+16.0%), from €278,379 to €322,889
of which Distributable reserves: +€44,510
- Tax, wage and social debts +€5,981
up €5,981 (+85.8%), from €6,972 to €12,953
- Gross operating margin +€26,341
up €26,341 (+59.6%), from €44,225 to €70,566
- Taxes +€6,524
up €6,524 (+73.0%), from €8,936 to €15,460
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 | €412,183 | €525,798 | +€113,615 | +27.6% |
| Fixed assets | 21/28 | €34,740 | €36,157 | +€1,417 | +4.1% |
| Tangible fixed assets | 22/27 | €33,005 | €34,423 | +€1,417 | +4.3% |
| Land and buildings | 22 | €27,756 | €25,104 | -€2,652 | -9.6% |
| Furniture and vehicles | 24 | €5,249 | €9,318 | +€4,069 | +77.5% |
| Financial fixed assets | 28 | €1,735 | €1,735 | = | 0.0% |
| Current assets | 29/58 | €377,443 | €489,641 | +€112,197 | +29.7% |
| Stocks and contracts in progress | 3 | €201,660 | €246,847 | +€45,187 | +22.4% |
| Stocks | 30/36 | €201,660 | €246,847 | +€45,187 | +22.4% |
| Amounts receivable within one year | 40/41 | €80,288 | €90,820 | +€10,532 | +13.1% |
| Trade receivables | 40 | €69,572 | €75,958 | +€6,385 | +9.2% |
| Other amounts receivable | 41 | €10,716 | €14,862 | +€4,146 | +38.7% |
| Cash at bank and in hand | 54/58 | €92,939 | €149,354 | +€56,415 | +60.7% |
| Deferred charges and accrued income | 490/1 | €2,557 | €2,620 | +€63 | +2.5% |
| Total equity and liabilities | 10/49 | €412,183 | €525,798 | +€113,615 | +27.6% |
| Equity | 10/15 | €296,979 | €341,489 | +€44,510 | +15.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €278,379 | €322,889 | +€44,510 | +16.0% |
| Tax-exempt reserves | 132 | €795 | €795 | = | 0.0% |
| Distributable reserves | 133 | €277,584 | €322,094 | +€44,510 | +16.0% |
| Amounts payable | 17/49 | €115,205 | €184,309 | +€69,104 | +60.0% |
| Amounts payable within one year | 42/48 | €115,205 | €184,309 | +€69,104 | +60.0% |
| Trade debts | 44 | €104,860 | €167,988 | +€63,128 | +60.2% |
| Suppliers | 440/4 | €104,860 | €167,988 | +€63,128 | +60.2% |
| Taxes, remuneration and social security | 45 | €6,972 | €12,953 | +€5,981 | +85.8% |
| Taxes | 450/3 | €6,972 | €12,953 | +€5,981 | +85.8% |
| Other amounts payable | 47/48 | €3,372 | €3,368 | -€4 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,269 | €8,387 | +€118 | +1.4% |
| Other operating charges | 640/8 | €1,784 | €1,837 | +€53 | +3.0% |
| Gross operating margin | 9900 | €44,225 | €70,566 | +€26,341 | +59.6% |
| Operating profit (loss) | 9901 | €34,172 | €60,342 | +€26,170 | +76.6% |
| Financial income | 75/76B | €1,115 | €859 | -€255 | -22.9% |
| Recurring financial income | 75 | €1,115 | €859 | -€255 | -22.9% |
| Financial charges | 65/66B | €1,214 | €1,231 | +€17 | +1.4% |
| Recurring financial charges | 65 | €1,214 | €1,231 | +€17 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | €34,072 | €59,970 | +€25,898 | +76.0% |
| Income taxes | 67/77 | €8,936 | €15,460 | +€6,524 | +73.0% |
| Profit (loss) for the period | 9904 | €25,136 | €44,510 | +€19,375 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,136 | €44,510 | +€19,375 | +77.1% |
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 13 October 2026 via checked.be.