APOTHEEK DE SCHEERDER: 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 SCHEERDER
Largest movements
- Receivables within one year +€45,750
up €45,750 (+6,673%), from €686 to €46,436
of which Trade receivables: +€45,936
- Trade debts +€29,768
up €29,768 (+181%), from €16,429 to €46,198
- Reserves +€14,000
up €14,000 (+42.7%), from €32,756 to €46,756
of which Distributable reserves: +€14,000
- Gross operating margin +€6,884
up €6,884 (+40.3%), from €17,071 to €23,955
- Taxes +€2,379
up €2,379 (+67.6%), from €3,520 to €5,900
- Depreciation +€393
up €393 (+17.2%), from €2,285 to €2,678
- Financial charges +€260
up €260 (+164%), from €158 to €418
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 | €83,138 | €128,527 | +€45,389 | +54.6% |
| Fixed assets | 21/28 | €29,189 | €28,647 | -€542 | -1.9% |
| Tangible fixed assets | 22/27 | €28,982 | €28,440 | -€542 | -1.9% |
| Land and buildings | 22 | €26,697 | €26,197 | -€499 | -1.9% |
| Plant, machinery and equipment | 23 | - | €1,457 | +€1,457 | |
| Furniture and vehicles | 24 | €2,285 | €785 | -€1,500 | -65.6% |
| Financial fixed assets | 28 | €207 | €207 | = | 0.0% |
| Current assets | 29/58 | €53,949 | €99,880 | +€45,931 | +85.1% |
| Amounts receivable within one year | 40/41 | €686 | €46,436 | +€45,750 | +6,673% |
| Trade receivables | 40 | - | €45,936 | +€45,936 | |
| Other amounts receivable | 41 | €686 | €500 | -€186 | -27.1% |
| Cash at bank and in hand | 54/58 | €48,037 | €48,212 | +€175 | +0.4% |
| Deferred charges and accrued income | 490/1 | €5,227 | €5,232 | +€6 | +0.1% |
| Total equity and liabilities | 10/49 | €83,138 | €128,527 | +€45,389 | +54.6% |
| Equity | 10/15 | €60,156 | €74,296 | +€14,141 | +23.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,756 | €46,756 | +€14,000 | +42.7% |
| Non-distributable reserves | 130/1 | €850 | €850 | = | 0.0% |
| Reserves not available under the articles | 1311 | €850 | €850 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,000 | €12,000 | = | 0.0% |
| Distributable reserves | 133 | €19,906 | €33,906 | +€14,000 | +70.3% |
| Profit (loss) carried forward | 14 | €21,200 | €21,340 | +€141 | +0.7% |
| Amounts payable | 17/49 | €22,982 | €54,231 | +€31,249 | +136% |
| Amounts payable within one year | 42/48 | €22,982 | €54,231 | +€31,249 | +136% |
| Trade debts | 44 | €16,429 | €46,198 | +€29,768 | +181% |
| Suppliers | 440/4 | €16,429 | €46,198 | +€29,768 | +181% |
| Taxes, remuneration and social security | 45 | €5,521 | €6,494 | +€973 | +17.6% |
| Taxes | 450/3 | €5,521 | €6,494 | +€973 | +17.6% |
| Other amounts payable | 47/48 | €1,031 | €1,539 | +€508 | +49.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,285 | €2,678 | +€393 | +17.2% |
| Other operating charges | 640/8 | €947 | €881 | -€66 | -6.9% |
| Gross operating margin | 9900 | €17,071 | €23,955 | +€6,884 | +40.3% |
| Operating profit (loss) | 9901 | €13,840 | €20,396 | +€6,556 | +47.4% |
| Financial income | 75/76B | €0 | €63 | +€63 | +313,100% |
| Recurring financial income | 75 | €0 | €63 | +€63 | +313,100% |
| Financial charges | 65/66B | €158 | €418 | +€260 | +164% |
| Recurring financial charges | 65 | €158 | €418 | +€260 | +164% |
| Profit (loss) for the period before taxes | 9903 | €13,682 | €20,040 | +€6,359 | +46.5% |
| Income taxes | 67/77 | €3,520 | €5,900 | +€2,379 | +67.6% |
| Profit (loss) for the period | 9904 | €10,161 | €14,141 | +€3,979 | +39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,161 | €14,141 | +€3,979 | +39.2% |
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 20 October 2026 via checked.be.