Apotheek De Sutter Isabel: 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 Sutter Isabel
Largest movements
- Cash -€121,888
down €121,888 (-50.4%), from €241,831 to €119,943
mainly Contributions, distributions and other (-€220,000) and Other debts (-€137,287)
- Intangible fixed assets -€58,000
down €58,000 (-25.0%), from €232,000 to €174,000
- Tangible fixed assets -€34,464
down €34,464 (-15.1%), from €228,366 to €193,902
of which Plant, machinery and equipment: -€32,550
- Current investments -€11,120
down €11,120 (-100%), from €11,120 to €0
- Other debts -€137,287
down €137,287 (-26.7%), from €513,272 to €375,984
- Debts after one year -€88,654
down €88,654 (-29.4%), from €301,429 to €212,775
- Trade debts -€23,815
down €23,815 (-22.0%), from €108,441 to €84,626
- Staff costs +€70,868
up €70,868 (+95.7%), from €74,016 to €144,884
- Gross operating margin +€68,479
up €68,479 (+14.4%), from €477,047 to €545,527
- Financial charges -€10,653
down €10,653 (-59.7%), from €17,840 to €7,186
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 | €1,066,756 | €828,818 | -€237,938 | -22.3% |
| Fixed assets | 21/28 | €460,367 | €367,903 | -€92,464 | -20.1% |
| Intangible fixed assets | 21 | €232,000 | €174,000 | -€58,000 | -25.0% |
| Tangible fixed assets | 22/27 | €228,366 | €193,902 | -€34,464 | -15.1% |
| Plant, machinery and equipment | 23 | €220,511 | €187,961 | -€32,550 | -14.8% |
| Furniture and vehicles | 24 | €7,855 | €5,941 | -€1,914 | -24.4% |
| Current assets | 29/58 | €606,390 | €460,916 | -€145,474 | -24.0% |
| Stocks and contracts in progress | 3 | €228,757 | €220,050 | -€8,706 | -3.8% |
| Stocks | 30/36 | €228,757 | €220,050 | -€8,706 | -3.8% |
| Amounts receivable within one year | 40/41 | €114,439 | €117,026 | +€2,586 | +2.3% |
| Trade receivables | 40 | €114,439 | €117,026 | +€2,586 | +2.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €11,120 | €0 | -€11,120 | -100% |
| Cash at bank and in hand | 54/58 | €241,831 | €119,943 | -€121,888 | -50.4% |
| Deferred charges and accrued income | 490/1 | €10,243 | €3,897 | -€6,346 | -62.0% |
| Total equity and liabilities | 10/49 | €1,066,756 | €828,818 | -€237,938 | -22.3% |
| Equity | 10/15 | €25,685 | €32,726 | +€7,041 | +27.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,085 | €14,126 | +€7,041 | +99.4% |
| Distributable reserves | 133 | €7,085 | €14,126 | +€7,041 | +99.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,041,072 | €796,092 | -€244,979 | -23.5% |
| Amounts payable after more than one year | 17 | €301,429 | €212,775 | -€88,654 | -29.4% |
| Financial debts | 170/4 | €301,429 | €212,775 | -€88,654 | -29.4% |
| Amounts payable within one year | 42/48 | €733,862 | €583,317 | -€150,544 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €87,358 | €88,654 | +€1,296 | +1.5% |
| Trade debts | 44 | €108,441 | €84,626 | -€23,815 | -22.0% |
| Suppliers | 440/4 | €108,441 | €84,626 | -€23,815 | -22.0% |
| Taxes, remuneration and social security | 45 | €24,791 | €34,052 | +€9,262 | +37.4% |
| Taxes | 450/3 | €10,251 | €9,022 | -€1,229 | -12.0% |
| Remuneration and social security | 454/9 | €14,540 | €25,031 | +€10,491 | +72.2% |
| Other amounts payable | 47/48 | €513,272 | €375,984 | -€137,287 | -26.7% |
| Accrued charges and deferred income | 492/3 | €5,780 | €0 | -€5,780 | -100% |
| Remuneration, social security and pensions | 62 | €74,016 | €144,884 | +€70,868 | +95.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,580 | €97,479 | +€3,899 | +4.2% |
| Other operating charges | 640/8 | €159 | €679 | +€521 | +328% |
| Gross operating margin | 9900 | €477,047 | €545,527 | +€68,479 | +14.4% |
| Operating profit (loss) | 9901 | €309,293 | €302,484 | -€6,808 | -2.2% |
| Financial income | 75/76B | €1,003 | €2,902 | +€1,898 | +189% |
| Recurring financial income | 75 | €1,003 | €2,902 | +€1,898 | +189% |
| Financial charges | 65/66B | €17,840 | €7,186 | -€10,653 | -59.7% |
| Recurring financial charges | 65 | €17,840 | €7,186 | -€10,653 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | €292,456 | €298,200 | +€5,743 | +2.0% |
| Income taxes | 67/77 | €70,255 | €71,159 | +€904 | +1.3% |
| Profit (loss) for the period | 9904 | €222,201 | €227,041 | +€4,840 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €222,201 | €227,041 | +€4,840 | +2.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.