Apotheek Dawyndt: what changed
Apotheek Dawyndt
Largest movements
- Stocks and contracts -€16,472
down €16,472 (-9.8%), from €168,477 to €152,005
- Cash +€13,603
up €13,603 (+18.5%), from €73,437 to €87,041
mainly Stocks and contracts (+€16,472) and Net result for the year (+€13,522)
- Tangible fixed assets -€10,506
down €10,506 (-6.7%), from €156,914 to €146,409
of which Land and buildings: -€7,800
- Receivables within one year -€6,619
down €6,619 (-7.7%), from €85,714 to €79,095
of which Trade receivables: -€10,089
- Trade debts -€16,300
down €16,300 (-30.7%), from €53,065 to €36,765
- Reserves +€13,522
up €13,522 (+7.4%), from €181,910 to €195,431
- Debts after one year -€9,733
down €9,733 (-9.6%), from €101,335 to €91,602
- Other debts -€6,882
down €6,882 (-5.9%), from €116,437 to €109,555
- Staff costs +€10,599
up €10,599 (+122%), from €8,653 to €19,252
- Gross operating margin +€5,629
up €5,629 (+10.8%), from €51,892 to €57,520
- Financial charges -€1,868
down €1,868 (-16.2%), from €11,549 to €9,681
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €489,711 | €469,553 | -€20,158 | -4.1% |
| Fixed assets | 21/28 | €156,914 | €146,409 | -€10,506 | -6.7% |
| Tangible fixed assets | 22/27 | €156,914 | €146,409 | -€10,506 | -6.7% |
| Land and buildings | 22 | €147,000 | €139,200 | -€7,800 | -5.3% |
| Plant, machinery and equipment | 23 | €9,914 | €7,209 | -€2,706 | -27.3% |
| Current assets | 29/58 | €332,797 | €323,144 | -€9,653 | -2.9% |
| Stocks and contracts in progress | 3 | €168,477 | €152,005 | -€16,472 | -9.8% |
| Stocks | 30/36 | €168,477 | €152,005 | -€16,472 | -9.8% |
| Amounts receivable within one year | 40/41 | €85,714 | €79,095 | -€6,619 | -7.7% |
| Trade receivables | 40 | €68,866 | €58,777 | -€10,089 | -14.7% |
| Other amounts receivable | 41 | €16,848 | €20,318 | +€3,470 | +20.6% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,437 | €87,041 | +€13,603 | +18.5% |
| Deferred charges and accrued income | 490/1 | €168 | €3 | -€165 | -98.2% |
| Total equity and liabilities | 10/49 | €489,711 | €469,553 | -€20,158 | -4.1% |
| Equity | 10/15 | €201,910 | €215,431 | +€13,522 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €181,910 | €195,431 | +€13,522 | +7.4% |
| Distributable reserves | 133 | €181,910 | €195,431 | +€13,522 | +7.4% |
| Amounts payable | 17/49 | €287,801 | €254,121 | -€33,680 | -11.7% |
| Amounts payable after more than one year | 17 | €101,335 | €91,602 | -€9,733 | -9.6% |
| Financial debts | 170/4 | €101,335 | €91,602 | -€9,733 | -9.6% |
| Amounts payable within one year | 42/48 | €182,734 | €161,934 | -€20,801 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €9,529 | €9,733 | +€204 | +2.1% |
| Financial debts | 43 | €2,518 | €2,516 | -€2 | -0.1% |
| Credit institutions | 430/8 | €2,518 | €2,516 | -€2 | -0.1% |
| Trade debts | 44 | €53,065 | €36,765 | -€16,300 | -30.7% |
| Suppliers | 440/4 | €53,065 | €36,765 | -€16,300 | -30.7% |
| Taxes, remuneration and social security | 45 | €1,186 | €3,365 | +€2,180 | +184% |
| Remuneration and social security | 454/9 | €1,186 | €3,365 | +€2,180 | +184% |
| Other amounts payable | 47/48 | €116,437 | €109,555 | -€6,882 | -5.9% |
| Accrued charges and deferred income | 492/3 | €3,732 | €586 | -€3,147 | -84.3% |
| Remuneration, social security and pensions | 62 | €8,653 | €19,252 | +€10,599 | +122% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,506 | €10,506 | = | 0.0% |
| Other operating charges | 640/8 | €1,122 | €1,181 | +€59 | +5.3% |
| Gross operating margin | 9900 | €51,892 | €57,520 | +€5,629 | +10.8% |
| Operating profit (loss) | 9901 | €31,611 | €26,582 | -€5,030 | -15.9% |
| Financial income | 75/76B | €1,374 | €1,360 | -€14 | -1.0% |
| Recurring financial income | 75 | €1,374 | €1,360 | -€14 | -1.0% |
| Financial charges | 65/66B | €11,549 | €9,681 | -€1,868 | -16.2% |
| Recurring financial charges | 65 | €11,549 | €9,681 | -€1,868 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | €21,437 | €18,260 | -€3,176 | -14.8% |
| Income taxes | 67/77 | €4,700 | €4,739 | +€39 | +0.8% |
| Profit (loss) for the period | 9904 | €16,737 | €13,522 | -€3,215 | -19.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,737 | €13,522 | -€3,215 | -19.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.