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 +€17,193
up €17,193 (+93.2%), from €18,455 to €35,648
mainly Net result for the year (+€28,197) and Trade debts (+€20,103)
- Stocks and contracts +€10,355
up €10,355 (+11.9%), from €87,315 to €97,670
- Profit (loss) carried forward +€28,197
up €28,197 (+24.4%), from €115,600 to €143,797
- Trade debts +€20,103
up €20,103 (+22.4%), from €89,840 to €109,943
- Current portion of long-term debt -€18,152
down €18,152 (-26.1%), from €69,594 to €51,442
- Debts after one year -€11,563
down €11,563 (-19.0%), from €60,770 to €49,207
- Gross operating margin +€3,670
up €3,670 (+6.6%), from €55,325 to €58,996
- Financial income -€1,587
down €1,587 (-84.4%), from €1,879 to €293
of which Non-recurring financial income: -€1,583
- Staff costs +€674
up €674 (+16.0%), from €4,222 to €4,896
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 | €466,995 | €485,866 | +€18,871 | +4.0% |
| Fixed assets | 21/28 | €4,041 | €1,410 | -€2,631 | -65.1% |
| Tangible fixed assets | 22/27 | €4,041 | €1,410 | -€2,631 | -65.1% |
| Plant, machinery and equipment | 23 | €4,041 | €1,410 | -€2,631 | -65.1% |
| Current assets | 29/58 | €462,954 | €484,456 | +€21,502 | +4.6% |
| Stocks and contracts in progress | 3 | €87,315 | €97,670 | +€10,355 | +11.9% |
| Stocks | 30/36 | €87,315 | €97,670 | +€10,355 | +11.9% |
| Amounts receivable within one year | 40/41 | €352,654 | €347,804 | -€4,851 | -1.4% |
| Trade receivables | 40 | €43,568 | €55,173 | +€11,605 | +26.6% |
| Other amounts receivable | 41 | €309,086 | €292,630 | -€16,456 | -5.3% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,455 | €35,648 | +€17,193 | +93.2% |
| Deferred charges and accrued income | 490/1 | €3,530 | €2,334 | -€1,196 | -33.9% |
| Total equity and liabilities | 10/49 | €466,995 | €485,866 | +€18,871 | +4.0% |
| Equity | 10/15 | €156,408 | €184,605 | +€28,197 | +18.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,258 | €22,258 | = | 0.0% |
| Distributable reserves | 133 | €22,258 | €22,258 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,600 | €143,797 | +€28,197 | +24.4% |
| Amounts payable | 17/49 | €310,586 | €301,261 | -€9,326 | -3.0% |
| Amounts payable after more than one year | 17 | €60,770 | €49,207 | -€11,563 | -19.0% |
| Financial debts | 170/4 | €60,770 | €49,207 | -€11,563 | -19.0% |
| Amounts payable within one year | 42/48 | €242,412 | €245,070 | +€2,657 | +1.1% |
| Current portion of amounts payable after more than one year | 42 | €69,594 | €51,442 | -€18,152 | -26.1% |
| Financial debts | 43 | €3,405 | €3,411 | +€6 | +0.2% |
| Credit institutions | 430/8 | €3,405 | €3,411 | +€6 | +0.2% |
| Trade debts | 44 | €89,840 | €109,943 | +€20,103 | +22.4% |
| Suppliers | 440/4 | €89,840 | €109,943 | +€20,103 | +22.4% |
| Taxes, remuneration and social security | 45 | €3,245 | €2,095 | -€1,150 | -35.4% |
| Taxes | 450/3 | €2,869 | €1,641 | -€1,228 | -42.8% |
| Remuneration and social security | 454/9 | €376 | €454 | +€78 | +20.7% |
| Other amounts payable | 47/48 | €76,328 | €78,179 | +€1,851 | +2.4% |
| Accrued charges and deferred income | 492/3 | €7,404 | €6,984 | -€420 | -5.7% |
| Remuneration, social security and pensions | 62 | €4,222 | €4,896 | +€674 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,756 | €2,631 | -€125 | -4.5% |
| Other operating charges | 640/8 | €651 | €667 | +€16 | +2.4% |
| Non-recurring operating charges | 66A | - | €138 | +€138 | |
| Gross operating margin | 9900 | €55,325 | €58,996 | +€3,670 | +6.6% |
| Operating profit (loss) | 9901 | €47,696 | €50,663 | +€2,967 | +6.2% |
| Financial income | 75/76B | €1,879 | €293 | -€1,587 | -84.4% |
| Recurring financial income | 75 | €89 | €86 | -€3 | -3.5% |
| Non-recurring financial income | 76B | €1,790 | €207 | -€1,583 | -88.5% |
| Financial charges | 65/66B | €13,291 | €12,815 | -€475 | -3.6% |
| Recurring financial charges | 65 | €13,291 | €12,815 | -€475 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €36,284 | €38,141 | +€1,856 | +5.1% |
| Income taxes | 67/77 | €9,420 | €9,944 | +€524 | +5.6% |
| Profit (loss) for the period | 9904 | €26,865 | €28,197 | +€1,332 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €26,865 | €28,197 | +€1,332 | +5.0% |
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 24 October 2026 via checked.be.