Apotheek De Pot: 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 Pot
Largest movements
- Cash +€138,351
up €138,351 (+141%), from €98,310 to €236,661
mainly Net result for the year (+€157,908) and Depreciation (+€57,000)
- Intangible fixed assets -€47,000
down €47,000 (-11.1%), from €423,000 to €376,000
- Receivables within one year -€38,773
down €38,773 (-29.8%), from €130,313 to €91,540
of which Trade receivables: -€39,166
- Stocks and contracts +€15,728
up €15,728 (+12.5%), from €125,832 to €141,560
- Tangible fixed assets -€10,000
down €10,000 (-25.0%), from €40,000 to €30,000
- Reserves +€157,908
up €157,908 (+98.4%), from €160,519 to €318,427
- Other debts -€101,425
down €101,425 (-21.0%), from €483,535 to €382,111
- Tax, wage and social debts +€52,625
up €52,625 (+103%), from €51,085 to €103,711
of which Taxes: +€47,121
- Trade debts -€38,030
down €38,030 (-40.2%), from €94,675 to €56,645
- Accrued charges and deferred income -€20,122
no longer reported in 2025 (was €20,122)
- Staff costs +€30,059
new in 2025: €30,059
- Gross operating margin +€13,129
up €13,129 (+4.1%), from €320,309 to €333,438
- Other operating charges -€5,834
down €5,834 (-95.7%), from €6,099 to €264
- Financial charges -€4,272
down €4,272 (-8.6%), from €49,819 to €45,547
- Financial income +€3,431
up €3,431 (+11,436,867%), from €0 to €3,431
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 | €829,937 | €880,893 | +€50,956 | +6.1% |
| Fixed assets | 21/28 | €463,000 | €406,000 | -€57,000 | -12.3% |
| Intangible fixed assets | 21 | €423,000 | €376,000 | -€47,000 | -11.1% |
| Tangible fixed assets | 22/27 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Furniture and vehicles | 24 | €40,000 | €30,000 | -€10,000 | -25.0% |
| Current assets | 29/58 | €366,937 | €474,893 | +€107,956 | +29.4% |
| Stocks and contracts in progress | 3 | €125,832 | €141,560 | +€15,728 | +12.5% |
| Stocks | 30/36 | €125,832 | €141,560 | +€15,728 | +12.5% |
| Amounts receivable within one year | 40/41 | €130,313 | €91,540 | -€38,773 | -29.8% |
| Trade receivables | 40 | €130,259 | €91,093 | -€39,166 | -30.1% |
| Other amounts receivable | 41 | €55 | €448 | +€393 | +718% |
| Cash at bank and in hand | 54/58 | €98,310 | €236,661 | +€138,351 | +141% |
| Deferred charges and accrued income | 490/1 | €12,481 | €5,131 | -€7,350 | -58.9% |
| Total equity and liabilities | 10/49 | €829,937 | €880,893 | +€50,956 | +6.1% |
| Equity | 10/15 | €180,519 | €338,427 | +€157,908 | +87.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €160,519 | €318,427 | +€157,908 | +98.4% |
| Distributable reserves | 133 | €160,519 | €318,427 | +€157,908 | +98.4% |
| Amounts payable | 17/49 | €649,418 | €542,466 | -€106,952 | -16.5% |
| Amounts payable within one year | 42/48 | €629,296 | €542,466 | -€86,830 | -13.8% |
| Trade debts | 44 | €94,675 | €56,645 | -€38,030 | -40.2% |
| Suppliers | 440/4 | €94,675 | €56,645 | -€38,030 | -40.2% |
| Taxes, remuneration and social security | 45 | €51,085 | €103,711 | +€52,625 | +103% |
| Taxes | 450/3 | €51,085 | €98,206 | +€47,121 | +92.2% |
| Remuneration and social security | 454/9 | - | €5,505 | +€5,505 | |
| Other amounts payable | 47/48 | €483,535 | €382,111 | -€101,425 | -21.0% |
| Accrued charges and deferred income | 492/3 | €20,122 | - | -€20,122 | |
| Remuneration, social security and pensions | 62 | - | €30,059 | +€30,059 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,000 | €57,000 | = | 0.0% |
| Other operating charges | 640/8 | €6,099 | €264 | -€5,834 | -95.7% |
| Gross operating margin | 9900 | €320,309 | €333,438 | +€13,129 | +4.1% |
| Operating profit (loss) | 9901 | €257,210 | €246,115 | -€11,095 | -4.3% |
| Financial income | 75/76B | €0 | €3,431 | +€3,431 | +11,436,867% |
| Recurring financial income | 75 | €0 | €3,431 | +€3,431 | +11,436,867% |
| Financial charges | 65/66B | €49,819 | €45,547 | -€4,272 | -8.6% |
| Recurring financial charges | 65 | €49,819 | €45,547 | -€4,272 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €207,391 | €203,999 | -€3,392 | -1.6% |
| Income taxes | 67/77 | €46,872 | €46,091 | -€781 | -1.7% |
| Profit (loss) for the period | 9904 | €160,519 | €157,908 | -€2,611 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €160,519 | €157,908 | -€2,611 | -1.6% |
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 26 October 2026 via checked.be.