APOTHEEK DE MEYER: 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 MEYER
Largest movements
- Stocks and contracts -€24,489
down €24,489 (-21.9%), from €111,960 to €87,471
- Cash +€23,183
up €23,183 (+47.7%), from €48,621 to €71,804
mainly Other debts (+€75,810) and Net result for the year (+€43,326)
- Tangible fixed assets -€21,276
down €21,276 (-6.5%), from €325,801 to €304,525
of which Leasing and similar rights: -€14,293
- Deferred charges and accrued income +€11,893
up €11,893 (+36.9%), from €32,258 to €44,150
- Receivables within one year -€8,864
down €8,864 (-22.4%), from €39,496 to €30,633
of which Other amounts receivable: -€8,972
- Reserves -€91,215
down €91,215 (-23.7%), from €384,719 to €293,504
- Other debts +€75,810
up €75,810 (+129%), from €58,731 to €134,541
- Trade debts -€6,921
down €6,921 (-9.3%), from €74,348 to €67,426
- Depreciation -€10,110
down €10,110 (-32.2%), from €31,386 to €21,276
- Gross operating margin +€4,604
up €4,604 (+5.2%), from €88,168 to €92,772
- Taxes +€4,005
up €4,005 (+20.7%), from €19,345 to €23,350
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 | €558,699 | €539,146 | -€19,553 | -3.5% |
| Fixed assets | 21/28 | €326,364 | €305,088 | -€21,276 | -6.5% |
| Tangible fixed assets | 22/27 | €325,801 | €304,525 | -€21,276 | -6.5% |
| Plant, machinery and equipment | 23 | €24,427 | €20,559 | -€3,868 | -15.8% |
| Furniture and vehicles | 24 | €4,872 | €1,755 | -€3,116 | -64.0% |
| Leasing and similar rights | 25 | €296,502 | €282,210 | -€14,293 | -4.8% |
| Financial fixed assets | 28 | €563 | €563 | = | 0.0% |
| Current assets | 29/58 | €232,335 | €234,058 | +€1,723 | +0.7% |
| Stocks and contracts in progress | 3 | €111,960 | €87,471 | -€24,489 | -21.9% |
| Stocks | 30/36 | €111,960 | €87,471 | -€24,489 | -21.9% |
| Amounts receivable within one year | 40/41 | €39,496 | €30,633 | -€8,864 | -22.4% |
| Trade receivables | 40 | €14,767 | €14,875 | +€108 | +0.7% |
| Other amounts receivable | 41 | €24,729 | €15,757 | -€8,972 | -36.3% |
| Cash at bank and in hand | 54/58 | €48,621 | €71,804 | +€23,183 | +47.7% |
| Deferred charges and accrued income | 490/1 | €32,258 | €44,150 | +€11,893 | +36.9% |
| Total equity and liabilities | 10/49 | €558,699 | €539,146 | -€19,553 | -3.5% |
| Equity | 10/15 | €403,319 | €312,104 | -€91,215 | -22.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €384,719 | €293,504 | -€91,215 | -23.7% |
| Distributable reserves | 133 | €384,719 | €293,504 | -€91,215 | -23.7% |
| Amounts payable | 17/49 | €155,380 | €227,042 | +€71,662 | +46.1% |
| Amounts payable after more than one year | 17 | €21,724 | €21,165 | -€559 | -2.6% |
| Financial debts | 170/4 | €21,724 | €21,165 | -€559 | -2.6% |
| Amounts payable within one year | 42/48 | €133,656 | €205,877 | +€72,221 | +54.0% |
| Current portion of amounts payable after more than one year | 42 | €528 | €559 | +€30 | +5.8% |
| Trade debts | 44 | €74,348 | €67,426 | -€6,921 | -9.3% |
| Suppliers | 440/4 | €74,348 | €67,426 | -€6,921 | -9.3% |
| Taxes, remuneration and social security | 45 | €48 | €3,350 | +€3,302 | +6,843% |
| Taxes | 450/3 | €48 | €3,350 | +€3,302 | +6,843% |
| Other amounts payable | 47/48 | €58,731 | €134,541 | +€75,810 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,386 | €21,276 | -€10,110 | -32.2% |
| Other operating charges | 640/8 | €3,687 | €3,849 | +€163 | +4.4% |
| Gross operating margin | 9900 | €88,168 | €92,772 | +€4,604 | +5.2% |
| Operating profit (loss) | 9901 | €53,095 | €67,647 | +€14,552 | +27.4% |
| Financial income | 75/76B | €232 | €870 | +€638 | +274% |
| Recurring financial income | 75 | €232 | €870 | +€638 | +274% |
| Financial charges | 65/66B | €1,899 | €1,841 | -€59 | -3.1% |
| Recurring financial charges | 65 | €1,899 | €1,841 | -€59 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €51,428 | €66,676 | +€15,248 | +29.6% |
| Income taxes | 67/77 | €19,345 | €23,350 | +€4,005 | +20.7% |
| Profit (loss) for the period | 9904 | €32,084 | €43,326 | +€11,243 | +35.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,084 | €43,326 | +€11,243 | +35.0% |
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 22 October 2026 via checked.be.