APOTHEEK DE CAUSMAECKER: 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 DE CAUSMAECKER
Largest movements
- Cash -€83,489
down €83,489 (-84.1%), from €99,326 to €15,837
mainly Contributions, distributions and other (-€100,000) and Other debts (-€72,354)
- Tangible fixed assets +€30,215
up €30,215 (+74.2%), from €40,737 to €70,952
of which Furniture and vehicles: +€39,141
- Receivables within one year +€23,820
up €23,820 (+17.5%), from €136,419 to €160,240
of which Other amounts receivable: +€34,220
- Stocks and contracts -€5,244
down €5,244 (-3.3%), from €158,649 to €153,405
- Other debts -€72,354
down €72,354 (-100%), from €72,354 to €0
- Trade debts +€23,795
up €23,795 (+96.5%), from €24,656 to €48,451
- Reserves +€13,000
up €13,000 (+4.6%), from €281,860 to €294,860
of which Distributable reserves: +€13,000
- Tax, wage and social debts +€8,735
up €8,735 (+24.9%), from €35,088 to €43,823
of which Remuneration and social security: +€20,432
- Accrued charges and deferred income -€6,717
down €6,717 (-94.4%), from €7,116 to €400
- Gross operating margin -€28,907
down €28,907 (-10.5%), from €276,365 to €247,458
- Staff costs -€8,881
down €8,881 (-9.9%), from €89,680 to €80,799
- Depreciation -€6,729
down €6,729 (-28.4%), from €23,663 to €16,934
- Financial charges -€4,422
down €4,422 (-46.2%), from €9,569 to €5,148
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 | €441,610 | €408,937 | -€32,673 | -7.4% |
| Fixed assets | 21/28 | €40,737 | €70,952 | +€30,215 | +74.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €40,737 | €70,952 | +€30,215 | +74.2% |
| Plant, machinery and equipment | 23 | €40,737 | €31,812 | -€8,925 | -21.9% |
| Furniture and vehicles | 24 | €0 | €39,141 | +€39,141 | |
| Current assets | 29/58 | €400,873 | €337,985 | -€62,888 | -15.7% |
| Stocks and contracts in progress | 3 | €158,649 | €153,405 | -€5,244 | -3.3% |
| Stocks | 30/36 | €158,649 | €153,405 | -€5,244 | -3.3% |
| Amounts receivable within one year | 40/41 | €136,419 | €160,240 | +€23,820 | +17.5% |
| Trade receivables | 40 | €135,276 | €124,876 | -€10,400 | -7.7% |
| Other amounts receivable | 41 | €1,143 | €35,363 | +€34,220 | +2,993% |
| Cash at bank and in hand | 54/58 | €99,326 | €15,837 | -€83,489 | -84.1% |
| Deferred charges and accrued income | 490/1 | €6,479 | €8,504 | +€2,024 | +31.2% |
| Total equity and liabilities | 10/49 | €441,610 | €408,937 | -€32,673 | -7.4% |
| Equity | 10/15 | €302,396 | €316,264 | +€13,868 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,860 | €294,860 | +€13,000 | +4.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €280,000 | €293,000 | +€13,000 | +4.6% |
| Profit (loss) carried forward | 14 | €1,936 | €2,804 | +€868 | +44.8% |
| Amounts payable | 17/49 | €139,214 | €92,673 | -€46,541 | -33.4% |
| Amounts payable within one year | 42/48 | €132,097 | €92,273 | -€39,824 | -30.1% |
| Trade debts | 44 | €24,656 | €48,451 | +€23,795 | +96.5% |
| Suppliers | 440/4 | €24,656 | €48,451 | +€23,795 | +96.5% |
| Taxes, remuneration and social security | 45 | €35,088 | €43,823 | +€8,735 | +24.9% |
| Taxes | 450/3 | €25,403 | €13,706 | -€11,697 | -46.0% |
| Remuneration and social security | 454/9 | €9,685 | €30,117 | +€20,432 | +211% |
| Other amounts payable | 47/48 | €72,354 | €0 | -€72,354 | -100% |
| Accrued charges and deferred income | 492/3 | €7,116 | €400 | -€6,717 | -94.4% |
| Remuneration, social security and pensions | 62 | €89,680 | €80,799 | -€8,881 | -9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,663 | €16,934 | -€6,729 | -28.4% |
| Other operating charges | 640/8 | €629 | €688 | +€59 | +9.4% |
| Gross operating margin | 9900 | €276,365 | €247,458 | -€28,907 | -10.5% |
| Operating profit (loss) | 9901 | €162,392 | €149,036 | -€13,356 | -8.2% |
| Financial income | 75/76B | €1,580 | €1,960 | +€380 | +24.0% |
| Recurring financial income | 75 | €1,580 | €1,960 | +€380 | +24.0% |
| Financial charges | 65/66B | €9,569 | €5,148 | -€4,422 | -46.2% |
| Recurring financial charges | 65 | €9,569 | €5,148 | -€4,422 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €154,403 | €145,848 | -€8,555 | -5.5% |
| Income taxes | 67/77 | €34,273 | €31,980 | -€2,293 | -6.7% |
| Profit (loss) for the period | 9904 | €120,130 | €113,868 | -€6,262 | -5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €120,130 | €113,868 | -€6,262 | -5.2% |
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 31 October 2026 via checked.be.