APOTHEEK DAEMERS: 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 DAEMERS
Largest movements
- Stocks and contracts +€26,920
up €26,920 (+9.6%), from €281,391 to €308,312
- Tangible fixed assets -€14,378
down €14,378 (-16.0%), from €90,024 to €75,646
of which Furniture and vehicles: -€11,647
- Receivables within one year +€10,632
up €10,632 (+11.9%), from €89,569 to €100,201
of which Other amounts receivable: +€12,699
- Cash +€7,072
up €7,072 (+15.4%), from €45,843 to €52,914
mainly Net result for the year (+€66,231) and Other debts (+€49,318)
- Other debts +€49,318
up €49,318 (+51.2%), from €96,391 to €145,710
- Debts after one year -€9,908
down €9,908 (-17.6%), from €56,280 to €46,372
- Trade debts -€7,458
down €7,458 (-6.8%), from €109,582 to €102,125
- Staff costs -€62,664
down €62,664 (-50.1%), from €125,008 to €62,344
- Gross operating margin +€12,453
up €12,453 (+8.7%), from €143,446 to €155,899
- Taxes +€3,875
up €3,875 (+267%), from €1,452 to €5,326
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 | €514,667 | €543,731 | +€29,063 | +5.6% |
| Fixed assets | 21/28 | €96,063 | €80,565 | -€15,498 | -16.1% |
| Intangible fixed assets | 21 | €5,500 | €4,380 | -€1,120 | -20.4% |
| Tangible fixed assets | 22/27 | €90,024 | €75,646 | -€14,378 | -16.0% |
| Plant, machinery and equipment | 23 | €6,591 | €3,861 | -€2,731 | -41.4% |
| Furniture and vehicles | 24 | €83,433 | €71,786 | -€11,647 | -14.0% |
| Financial fixed assets | 28 | €538 | €538 | = | 0.0% |
| Current assets | 29/58 | €418,605 | €463,166 | +€44,561 | +10.6% |
| Stocks and contracts in progress | 3 | €281,391 | €308,312 | +€26,920 | +9.6% |
| Stocks | 30/36 | €281,391 | €308,312 | +€26,920 | +9.6% |
| Amounts receivable within one year | 40/41 | €89,569 | €100,201 | +€10,632 | +11.9% |
| Trade receivables | 40 | €84,133 | €82,067 | -€2,067 | -2.5% |
| Other amounts receivable | 41 | €5,436 | €18,135 | +€12,699 | +234% |
| Cash at bank and in hand | 54/58 | €45,843 | €52,914 | +€7,072 | +15.4% |
| Deferred charges and accrued income | 490/1 | €1,801 | €1,738 | -€63 | -3.5% |
| Total equity and liabilities | 10/49 | €514,667 | €543,731 | +€29,063 | +5.6% |
| Equity | 10/15 | €221,531 | €225,262 | +€3,731 | +1.7% |
| Contributions | 10/11 | €193,600 | €193,600 | = | 0.0% |
| Reserves | 13 | €9,351 | €9,351 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,800 | €3,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,800 | €3,800 | = | 0.0% |
| Distributable reserves | 133 | €5,551 | €5,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,580 | €22,311 | +€3,731 | +20.1% |
| Amounts payable | 17/49 | €293,136 | €318,468 | +€25,332 | +8.6% |
| Amounts payable after more than one year | 17 | €56,280 | €46,372 | -€9,908 | -17.6% |
| Financial debts | 170/4 | €56,280 | €46,372 | -€9,908 | -17.6% |
| Amounts payable within one year | 42/48 | €236,567 | €271,807 | +€35,240 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €12,878 | €9,908 | -€2,970 | -23.1% |
| Trade debts | 44 | €109,582 | €102,125 | -€7,458 | -6.8% |
| Suppliers | 440/4 | €109,582 | €102,125 | -€7,458 | -6.8% |
| Taxes, remuneration and social security | 45 | €17,716 | €14,065 | -€3,651 | -20.6% |
| Taxes | 450/3 | €2,062 | €4,974 | +€2,912 | +141% |
| Remuneration and social security | 454/9 | €15,654 | €9,091 | -€6,563 | -41.9% |
| Other amounts payable | 47/48 | €96,391 | €145,710 | +€49,318 | +51.2% |
| Accrued charges and deferred income | 492/3 | €290 | €290 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €125,008 | €62,344 | -€62,664 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,567 | €16,714 | -€853 | -4.9% |
| Other operating charges | 640/8 | €141 | €0 | -€141 | -100% |
| Non-recurring operating charges | 66A | - | €103 | +€103 | |
| Gross operating margin | 9900 | €143,446 | €155,899 | +€12,453 | +8.7% |
| Operating profit (loss) | 9901 | €730 | €76,738 | +€76,008 | +10,416% |
| Financial income | 75/76B | €5 | €23 | +€17 | +314% |
| Recurring financial income | 75 | €5 | €23 | +€17 | +314% |
| Financial charges | 65/66B | €5,420 | €5,202 | -€218 | -4.0% |
| Recurring financial charges | 65 | €5,420 | €5,202 | -€218 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,685 | €71,558 | +€76,243 | |
| Income taxes | 67/77 | €1,452 | €5,326 | +€3,875 | +267% |
| Profit (loss) for the period | 9904 | -€6,137 | €66,231 | +€72,368 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,137 | €66,231 | +€72,368 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.