APOTHEEK DE LAET: what changed
APOTHEEK DE LAET
Largest movements
- Cash -€333,671
down €333,671 (-73.8%), from €451,897 to €118,225
mainly Other debts (-€276,690) and Stocks and contracts (-€54,060)
- Stocks and contracts +€54,060
up €54,060 (+16.1%), from €336,796 to €390,856
- Receivables within one year -€22,096
down €22,096 (-77.0%), from €28,708 to €6,612
of which Other amounts receivable: -€25,090
- Other debts -€276,690
down €276,690 (-97.4%), from €283,956 to €7,266
- Reserves -€16,999
down €16,999 (-3.3%), from €514,190 to €497,191
of which Distributable reserves: -€16,999
- Tax, wage and social debts -€8,883
down €8,883 (-59.5%), from €14,926 to €6,043
- Gross operating margin -€17,563
down €17,563, from €15,921 to -€1,642
- Depreciation -€9,813
down €9,813 (-81.2%), from €12,085 to €2,272
- Financial income -€2,257
down €2,257 (-39.0%), from €5,785 to €3,528
- Financial charges -€1,362
down €1,362 (-8.4%), from €16,224 to €14,862
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 | €887,432 | €583,400 | -€304,031 | -34.3% |
| Fixed assets | 21/28 | €68,395 | €66,123 | -€2,272 | -3.3% |
| Tangible fixed assets | 22/27 | €68,145 | €65,873 | -€2,272 | -3.3% |
| Land and buildings | 22 | €64,680 | €63,360 | -€1,320 | -2.0% |
| Plant, machinery and equipment | 23 | €2,803 | €2,377 | -€426 | -15.2% |
| Furniture and vehicles | 24 | €662 | €136 | -€526 | -79.5% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €819,037 | €517,278 | -€301,759 | -36.8% |
| Stocks and contracts in progress | 3 | €336,796 | €390,856 | +€54,060 | +16.1% |
| Stocks | 30/36 | €336,796 | €390,856 | +€54,060 | +16.1% |
| Amounts receivable within one year | 40/41 | €28,708 | €6,612 | -€22,096 | -77.0% |
| Trade receivables | 40 | €272 | €3,267 | +€2,995 | +1,100% |
| Other amounts receivable | 41 | €28,436 | €3,345 | -€25,090 | -88.2% |
| Cash at bank and in hand | 54/58 | €451,897 | €118,225 | -€333,671 | -73.8% |
| Deferred charges and accrued income | 490/1 | €1,636 | €1,585 | -€51 | -3.1% |
| Total equity and liabilities | 10/49 | €887,432 | €583,400 | -€304,031 | -34.3% |
| Equity | 10/15 | €576,190 | €559,191 | -€16,999 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €514,190 | €497,191 | -€16,999 | -3.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €507,990 | €490,991 | -€16,999 | -3.3% |
| Amounts payable | 17/49 | €311,242 | €24,210 | -€287,032 | -92.2% |
| Amounts payable within one year | 42/48 | €299,989 | €14,084 | -€285,905 | -95.3% |
| Trade debts | 44 | €1,107 | €775 | -€332 | -30.0% |
| Suppliers | 440/4 | €1,107 | €775 | -€332 | -30.0% |
| Taxes, remuneration and social security | 45 | €14,926 | €6,043 | -€8,883 | -59.5% |
| Taxes | 450/3 | €14,926 | €6,043 | -€8,883 | -59.5% |
| Other amounts payable | 47/48 | €283,956 | €7,266 | -€276,690 | -97.4% |
| Accrued charges and deferred income | 492/3 | €11,253 | €10,126 | -€1,127 | -10.0% |
| Non-recurring operating income | 76A | €6,925 | €0 | -€6,925 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,085 | €2,272 | -€9,813 | -81.2% |
| Other operating charges | 640/8 | €1,533 | €1,538 | +€4 | +0.3% |
| Gross operating margin | 9900 | €15,921 | -€1,642 | -€17,563 | |
| Operating profit (loss) | 9901 | €2,303 | -€5,452 | -€7,755 | |
| Financial income | 75/76B | €5,785 | €3,528 | -€2,257 | -39.0% |
| Recurring financial income | 75 | €5,785 | €3,528 | -€2,257 | -39.0% |
| Financial charges | 65/66B | €16,224 | €14,862 | -€1,362 | -8.4% |
| Recurring financial charges | 65 | €16,224 | €14,862 | -€1,362 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,136 | -€16,786 | -€8,650 | -106% |
| Income taxes | 67/77 | €202 | €213 | +€12 | +5.7% |
| Profit (loss) for the period | 9904 | -€8,338 | -€16,999 | -€8,662 | -104% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,338 | -€16,999 | -€8,662 | -104% |
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 2 November 2026 via checked.be.