APOTHEEK DE GREVE: 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 GREVE
Largest movements
- Cash +€44,386
up €44,386 (+39.3%), from €112,993 to €157,379
mainly Net result for the year (+€58,012) and Trade debts (+€25,030)
- Receivables within one year +€19,656
up €19,656 (+88.2%), from €22,287 to €41,943
of which Other amounts receivable: +€11,247
- Deferred charges and accrued income -€6,373
down €6,373 (-16.8%), from €37,932 to €31,559
- Reserves +€34,281
up €34,281 (+18.6%), from €184,638 to €218,919
of which Distributable reserves: +€34,281
- Trade debts +€25,030
up €25,030 (+28.4%), from €88,261 to €113,291
- Tax, wage and social debts -€8,671
down €8,671 (-26.4%), from €32,861 to €24,190
- Other debts +€6,241
up €6,241 (+35.7%), from €17,490 to €23,731
- Gross operating margin -€9,985
down €9,985 (-10.2%), from €98,312 to €88,327
- Taxes -€3,727
down €3,727 (-12.3%), from €30,299 to €26,572
- Other operating charges +€2,574
up €2,574 (+166%), from €1,550 to €4,124
- Financial charges -€1,035
down €1,035 (-41.8%), from €2,479 to €1,444
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €357,321 | €417,322 | +€60,001 | +16.8% |
| Fixed assets | 21/28 | €564 | €955 | +€391 | +69.2% |
| Tangible fixed assets | 22/27 | €476 | €867 | +€391 | +82.0% |
| Plant, machinery and equipment | 23 | €286 | €772 | +€486 | +170% |
| Furniture and vehicles | 24 | €190 | €95 | -€95 | -50.0% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €356,757 | €416,368 | +€59,611 | +16.7% |
| Amounts receivable after more than one year | 29 | €54,297 | €56,099 | +€1,803 | +3.3% |
| Other amounts receivable | 291 | €54,297 | €56,099 | +€1,803 | +3.3% |
| Stocks and contracts in progress | 3 | €129,248 | €129,387 | +€139 | +0.1% |
| Stocks | 30/36 | €129,248 | €129,387 | +€139 | +0.1% |
| Amounts receivable within one year | 40/41 | €22,287 | €41,943 | +€19,656 | +88.2% |
| Trade receivables | 40 | €15,306 | €23,714 | +€8,409 | +54.9% |
| Other amounts receivable | 41 | €6,982 | €18,229 | +€11,247 | +161% |
| Cash at bank and in hand | 54/58 | €112,993 | €157,379 | +€44,386 | +39.3% |
| Deferred charges and accrued income | 490/1 | €37,932 | €31,559 | -€6,373 | -16.8% |
| Total equity and liabilities | 10/49 | €357,321 | €417,322 | +€60,001 | +16.8% |
| Equity | 10/15 | €203,238 | €237,519 | +€34,281 | +16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €184,638 | €218,919 | +€34,281 | +18.6% |
| Non-distributable reserves | 130/1 | €9,060 | €9,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €9,060 | €9,060 | = | 0.0% |
| Tax-exempt reserves | 132 | €16,953 | €16,953 | = | 0.0% |
| Distributable reserves | 133 | €158,626 | €192,906 | +€34,281 | +21.6% |
| Amounts payable | 17/49 | €154,083 | €179,803 | +€25,720 | +16.7% |
| Amounts payable within one year | 42/48 | €154,083 | €178,556 | +€24,473 | +15.9% |
| Financial debts | 43 | €15,471 | €15,000 | -€471 | -3.0% |
| Credit institutions | 430/8 | €15,471 | €15,000 | -€471 | -3.0% |
| Trade debts | 44 | €88,261 | €113,291 | +€25,030 | +28.4% |
| Suppliers | 440/4 | €88,261 | €113,291 | +€25,030 | +28.4% |
| Advances received on contracts in progress | 46 | - | €2,344 | +€2,344 | |
| Taxes, remuneration and social security | 45 | €32,861 | €24,190 | -€8,671 | -26.4% |
| Taxes | 450/3 | €32,861 | €24,190 | -€8,671 | -26.4% |
| Other amounts payable | 47/48 | €17,490 | €23,731 | +€6,241 | +35.7% |
| Accrued charges and deferred income | 492/3 | - | €1,247 | +€1,247 | |
| Remuneration, social security and pensions | 62 | €154 | - | -€154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €407 | -€447 | -52.3% |
| Other operating charges | 640/8 | €1,550 | €4,124 | +€2,574 | +166% |
| Gross operating margin | 9900 | €98,312 | €88,327 | -€9,985 | -10.2% |
| Operating profit (loss) | 9901 | €95,754 | €83,796 | -€11,959 | -12.5% |
| Financial income | 75/76B | €2,238 | €2,231 | -€6 | -0.3% |
| Recurring financial income | 75 | €2,238 | €2,231 | -€6 | -0.3% |
| Financial charges | 65/66B | €2,479 | €1,444 | -€1,035 | -41.8% |
| Recurring financial charges | 65 | €2,479 | €1,444 | -€1,035 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €95,513 | €84,583 | -€10,930 | -11.4% |
| Income taxes | 67/77 | €30,299 | €26,572 | -€3,727 | -12.3% |
| Profit (loss) for the period | 9904 | €65,214 | €58,012 | -€7,202 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,214 | €58,012 | -€7,202 | -11.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.