APOTHEEK DE MEESTER: 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 MEESTER
Largest movements
- Cash -€101,198
down €101,198 (-41.0%), from €247,054 to €145,857
mainly Contributions, distributions and other (-€175,000) and Receivables within one year (-€47,169)
- Receivables within one year +€47,169
up €47,169 (+54.3%), from €86,870 to €134,040
of which Trade receivables: +€35,768
- Stocks and contracts +€10,551
up €10,551 (+9.9%), from €107,058 to €117,610
- Tangible fixed assets -€8,651
down €8,651 (-13.5%), from €64,178 to €55,527
of which Land and buildings: -€8,651
- Reserves -€46,429
down €46,429 (-19.3%), from €240,758 to €194,328
of which Distributable reserves: -€46,429
- Trade debts +€44,776
up €44,776 (+45.4%), from €98,727 to €143,503
- Debts after one year -€29,400
down €29,400 (-85.7%), from €34,300 to €4,900
- Other debts -€17,879
down €17,879 (-18.2%), from €98,324 to €80,445
- Staff costs +€35,848
up €35,848 (+52.4%), from €68,417 to €104,265
- Gross operating margin +€10,442
up €10,442 (+4.1%), from €254,072 to €264,514
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 | €505,161 | €455,003 | -€50,159 | -9.9% |
| Fixed assets | 21/28 | €64,178 | €55,527 | -€8,651 | -13.5% |
| Tangible fixed assets | 22/27 | €64,178 | €55,527 | -€8,651 | -13.5% |
| Land and buildings | 22 | €61,565 | €52,914 | -€8,651 | -14.1% |
| Plant, machinery and equipment | 23 | €2,613 | €2,613 | = | 0.0% |
| Current assets | 29/58 | €440,983 | €399,475 | -€41,508 | -9.4% |
| Stocks and contracts in progress | 3 | €107,058 | €117,610 | +€10,551 | +9.9% |
| Stocks | 30/36 | €107,058 | €117,610 | +€10,551 | +9.9% |
| Amounts receivable within one year | 40/41 | €86,870 | €134,040 | +€47,169 | +54.3% |
| Trade receivables | 40 | €77,753 | €113,521 | +€35,768 | +46.0% |
| Other amounts receivable | 41 | €9,118 | €20,519 | +€11,401 | +125% |
| Cash at bank and in hand | 54/58 | €247,054 | €145,857 | -€101,198 | -41.0% |
| Deferred charges and accrued income | 490/1 | €0 | €1,969 | +€1,969 | |
| Total equity and liabilities | 10/49 | €505,161 | €455,003 | -€50,159 | -9.9% |
| Equity | 10/15 | €259,358 | €212,928 | -€46,429 | -17.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €240,758 | €194,328 | -€46,429 | -19.3% |
| Tax-exempt reserves | 132 | €880 | €880 | = | 0.0% |
| Distributable reserves | 133 | €239,878 | €193,448 | -€46,429 | -19.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €245,804 | €242,074 | -€3,729 | -1.5% |
| Amounts payable after more than one year | 17 | €34,300 | €4,900 | -€29,400 | -85.7% |
| Financial debts | 170/4 | €34,300 | €4,900 | -€29,400 | -85.7% |
| Amounts payable within one year | 42/48 | €209,404 | €237,174 | +€27,771 | +13.3% |
| Trade debts | 44 | €98,727 | €143,503 | +€44,776 | +45.4% |
| Suppliers | 440/4 | €98,727 | €143,503 | +€44,776 | +45.4% |
| Taxes, remuneration and social security | 45 | €12,353 | €13,226 | +€873 | +7.1% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €12,353 | €13,226 | +€873 | +7.1% |
| Other amounts payable | 47/48 | €98,324 | €80,445 | -€17,879 | -18.2% |
| Accrued charges and deferred income | 492/3 | €2,100 | €0 | -€2,100 | -100% |
| Remuneration, social security and pensions | 62 | €68,417 | €104,265 | +€35,848 | +52.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,651 | €8,651 | = | 0.0% |
| Other operating charges | 640/8 | €3,579 | €3,624 | +€45 | +1.3% |
| Gross operating margin | 9900 | €254,072 | €264,514 | +€10,442 | +4.1% |
| Operating profit (loss) | 9901 | €173,426 | €147,974 | -€25,452 | -14.7% |
| Financial income | 75/76B | €0 | €194 | +€194 | |
| Recurring financial income | 75 | €0 | €194 | +€194 | |
| Financial charges | 65/66B | €603 | €555 | -€48 | -8.0% |
| Recurring financial charges | 65 | €603 | €555 | -€48 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €172,822 | €147,613 | -€25,210 | -14.6% |
| Income taxes | 67/77 | €19,796 | €19,042 | -€754 | -3.8% |
| Profit (loss) for the period | 9904 | €153,027 | €128,571 | -€24,456 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €153,027 | €128,571 | -€24,456 | -16.0% |
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 27 October 2026 via checked.be.