APOTHEEK DE LINDE: 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 LINDE
Largest movements
- Receivables within one year +€5,443
up €5,443 (+897%), from €607 to €6,050
of which Trade receivables: +€6,050
- Cash -€2,502
down €2,502 (-2.7%), from €94,037 to €91,535
mainly Contributions, distributions and other (-€35,000) and Receivables within one year (-€5,443)
- Reserves +€2,451
up €2,451 (+7.1%), from €34,559 to €37,010
of which Distributable reserves: +€2,451
- Financial income -€1,403
down €1,403 (-100.0%), from €1,404 to €0
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 | €97,509 | €99,970 | +€2,462 | +2.5% |
| Fixed assets | 21/28 | €2,543 | €2,386 | -€158 | -6.2% |
| Tangible fixed assets | 22/27 | €2,543 | €2,386 | -€158 | -6.2% |
| Land and buildings | 22 | €2,543 | €2,386 | -€158 | -6.2% |
| Current assets | 29/58 | €94,965 | €97,585 | +€2,619 | +2.8% |
| Amounts receivable within one year | 40/41 | €607 | €6,050 | +€5,443 | +897% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €607 | €0 | -€607 | -100% |
| Cash at bank and in hand | 54/58 | €94,037 | €91,535 | -€2,502 | -2.7% |
| Deferred charges and accrued income | 490/1 | €322 | €0 | -€322 | -100% |
| Total equity and liabilities | 10/49 | €97,509 | €99,970 | +€2,462 | +2.5% |
| Equity | 10/15 | €59,359 | €61,810 | +€2,451 | +4.1% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Reserves | 13 | €34,559 | €37,010 | +€2,451 | +7.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €34,559 | €37,010 | +€2,451 | +7.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,150 | €38,161 | +€11 | 0.0% |
| Amounts payable within one year | 42/48 | €38,150 | €38,161 | +€11 | 0.0% |
| Trade debts | 44 | - | €17 | +€17 | |
| Suppliers | 440/4 | - | €17 | +€17 | |
| Taxes, remuneration and social security | 45 | €3,150 | €3,143 | -€7 | -0.2% |
| Taxes | 450/3 | €3,150 | €3,143 | -€7 | -0.2% |
| Other amounts payable | 47/48 | €35,000 | €35,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | €158 | = | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €50,565 | €50,654 | +€89 | +0.2% |
| Operating profit (loss) | 9901 | €50,020 | €50,097 | +€77 | +0.2% |
| Financial income | 75/76B | €1,404 | €0 | -€1,403 | -100.0% |
| Recurring financial income | 75 | €1,404 | €0 | -€1,403 | -100.0% |
| Financial charges | 65/66B | €153 | €246 | +€93 | +61.2% |
| Recurring financial charges | 65 | €153 | €246 | +€93 | +61.2% |
| Profit (loss) for the period before taxes | 9903 | €51,271 | €49,851 | -€1,420 | -2.8% |
| Income taxes | 67/77 | €12,666 | €12,400 | -€266 | -2.1% |
| Profit (loss) for the period | 9904 | €38,605 | €37,451 | -€1,154 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €38,605 | €37,451 | -€1,154 | -3.0% |
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 21 October 2026 via checked.be.