APOTHEEK DE JONGHE: 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 JONGHE
Largest movements
- Current investments +€85,669
up €85,669 (+22.0%), from €389,736 to €475,405
- Tangible fixed assets -€53,708
down €53,708 (-19.5%), from €275,522 to €221,813
of which Other tangible fixed assets: -€29,305
- Receivables within one year +€20,046
up €20,046 (+14.7%), from €136,597 to €156,642
of which Trade receivables: +€20,046
- Reserves +€96,898
up €96,898 (+10.7%), from €909,245 to €1.0m
of which Distributable reserves: +€96,506
- Trade debts -€25,577
down €25,577 (-21.5%), from €118,844 to €93,267
- Gross operating margin +€84,995
up €84,995 (+31.6%), from €269,062 to €354,057
- Taxes +€18,714
up €18,714 (+26.2%), from €71,558 to €90,272
- Financial income +€3,842
up €3,842 (+33.1%), from €11,596 to €15,438
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 | €1,050,876 | €1,125,250 | +€74,374 | +7.1% |
| Fixed assets | 21/28 | €275,522 | €221,813 | -€53,708 | -19.5% |
| Tangible fixed assets | 22/27 | €275,522 | €221,813 | -€53,708 | -19.5% |
| Plant, machinery and equipment | 23 | €35,441 | €28,857 | -€6,584 | -18.6% |
| Furniture and vehicles | 24 | €67,193 | €49,373 | -€17,820 | -26.5% |
| Other tangible fixed assets | 26 | €172,888 | €143,583 | -€29,305 | -17.0% |
| Current assets | 29/58 | €775,354 | €903,436 | +€128,082 | +16.5% |
| Stocks and contracts in progress | 3 | €156,761 | €166,617 | +€9,856 | +6.3% |
| Stocks | 30/36 | €156,761 | €166,617 | +€9,856 | +6.3% |
| Amounts receivable within one year | 40/41 | €136,597 | €156,642 | +€20,046 | +14.7% |
| Trade receivables | 40 | €136,589 | €156,634 | +€20,046 | +14.7% |
| Other amounts receivable | 41 | €8 | €8 | = | 0.0% |
| Current investments | 50/53 | €389,736 | €475,405 | +€85,669 | +22.0% |
| Cash at bank and in hand | 54/58 | €89,989 | €96,498 | +€6,509 | +7.2% |
| Deferred charges and accrued income | 490/1 | €2,271 | €8,273 | +€6,002 | +264% |
| Total equity and liabilities | 10/49 | €1,050,876 | €1,125,250 | +€74,374 | +7.1% |
| Equity | 10/15 | €915,450 | €1,012,348 | +€96,898 | +10.6% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €909,245 | €1,006,143 | +€96,898 | +10.7% |
| Non-distributable reserves | 130/1 | - | €392 | +€392 | |
| Other | 1319 | - | €392 | +€392 | |
| Distributable reserves | 133 | €909,245 | €1,005,751 | +€96,506 | +10.6% |
| Amounts payable | 17/49 | €135,426 | €112,901 | -€22,524 | -16.6% |
| Amounts payable within one year | 42/48 | €135,426 | €112,901 | -€22,524 | -16.6% |
| Trade debts | 44 | €118,844 | €93,267 | -€25,577 | -21.5% |
| Suppliers | 440/4 | €118,844 | €93,267 | -€25,577 | -21.5% |
| Taxes, remuneration and social security | 45 | €14,916 | €17,969 | +€3,053 | +20.5% |
| Taxes | 450/3 | €14,916 | €17,969 | +€3,053 | +20.5% |
| Other amounts payable | 47/48 | €1,666 | €1,666 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,700 | €56,957 | +€257 | +0.5% |
| Other operating charges | 640/8 | €2,475 | €2,739 | +€264 | +10.6% |
| Gross operating margin | 9900 | €269,062 | €354,057 | +€84,995 | +31.6% |
| Operating profit (loss) | 9901 | €209,887 | €294,362 | +€84,475 | +40.2% |
| Financial income | 75/76B | €11,596 | €15,438 | +€3,842 | +33.1% |
| Recurring financial income | 75 | €11,596 | €15,438 | +€3,842 | +33.1% |
| Financial charges | 65/66B | €1,433 | €2,263 | +€830 | +57.9% |
| Recurring financial charges | 65 | €1,433 | €2,263 | +€830 | +57.9% |
| Profit (loss) for the period before taxes | 9903 | €220,050 | €307,536 | +€87,486 | +39.8% |
| Income taxes | 67/77 | €71,558 | €90,272 | +€18,714 | +26.2% |
| Profit (loss) for the period | 9904 | €148,492 | €217,264 | +€68,772 | +46.3% |
| Profit (loss) for the period to be appropriated | 9905 | €148,492 | €217,264 | +€68,772 | +46.3% |
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 27 October 2026 via checked.be.