APOTHEEK DE VRIES: what changed
APOTHEEK DE VRIES
Largest movements
- Current investments -€250,000
down €250,000 (-100%), from €250,000 to €0
- Cash +€184,994
up €184,994 (+130%), from €142,272 to €327,266
mainly Current investments (+€250,000) and Net result for the year (+€123,569)
- Receivables within one year -€25,505
down €25,505 (-30.7%), from €83,044 to €57,539
of which Other amounts receivable: -€25,781
- Stocks and contracts +€7,664
up €7,664 (+5.4%), from €142,785 to €150,449
- Reserves -€166,171
down €166,171 (-26.8%), from €620,674 to €454,503
- Other debts +€53,048
up €53,048 (+81.8%), from €64,861 to €117,909
- Tax, wage and social debts +€12,911
up €12,911 (+60.0%), from €21,529 to €34,441
- Trade debts +€7,688
up €7,688 (+25.8%), from €29,749 to €37,437
- Gross operating margin -€17,642
down €17,642 (-8.5%), from €206,999 to €189,357
- Taxes -€6,742
down €6,742 (-11.5%), from €58,729 to €51,987
- Financial income -€4,011
down €4,011 (-44.7%), from €8,971 to €4,960
- Staff costs -€2,244
down €2,244, from €2,212 to -€32
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €755,526 | €663,765 | -€91,761 | -12.1% |
| Fixed assets | 21/28 | €132,419 | €126,331 | -€6,089 | -4.6% |
| Tangible fixed assets | 22/27 | €132,419 | €126,331 | -€6,089 | -4.6% |
| Land and buildings | 22 | €124,222 | €116,540 | -€7,682 | -6.2% |
| Plant, machinery and equipment | 23 | €7,554 | €9,258 | +€1,704 | +22.6% |
| Furniture and vehicles | 24 | €644 | €533 | -€111 | -17.3% |
| Current assets | 29/58 | €623,106 | €537,434 | -€85,672 | -13.7% |
| Stocks and contracts in progress | 3 | €142,785 | €150,449 | +€7,664 | +5.4% |
| Stocks | 30/36 | €142,785 | €150,449 | +€7,664 | +5.4% |
| Amounts receivable within one year | 40/41 | €83,044 | €57,539 | -€25,505 | -30.7% |
| Trade receivables | 40 | €57,263 | €57,539 | +€277 | +0.5% |
| Other amounts receivable | 41 | €25,781 | €0 | -€25,781 | -100% |
| Current investments | 50/53 | €250,000 | €0 | -€250,000 | -100% |
| Cash at bank and in hand | 54/58 | €142,272 | €327,266 | +€184,994 | +130% |
| Deferred charges and accrued income | 490/1 | €5,006 | €2,180 | -€2,826 | -56.5% |
| Total equity and liabilities | 10/49 | €755,526 | €663,765 | -€91,761 | -12.1% |
| Equity | 10/15 | €639,274 | €473,103 | -€166,171 | -26.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620,674 | €454,503 | -€166,171 | -26.8% |
| Distributable reserves | 133 | €620,674 | €454,503 | -€166,171 | -26.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €116,252 | €190,662 | +€74,410 | +64.0% |
| Amounts payable within one year | 42/48 | €116,140 | €189,787 | +€73,647 | +63.4% |
| Trade debts | 44 | €29,749 | €37,437 | +€7,688 | +25.8% |
| Suppliers | 440/4 | €29,749 | €37,437 | +€7,688 | +25.8% |
| Taxes, remuneration and social security | 45 | €21,529 | €34,441 | +€12,911 | +60.0% |
| Taxes | 450/3 | €21,529 | €34,441 | +€12,911 | +60.0% |
| Other amounts payable | 47/48 | €64,861 | €117,909 | +€53,048 | +81.8% |
| Accrued charges and deferred income | 492/3 | €112 | €875 | +€763 | +682% |
| Remuneration, social security and pensions | 62 | €2,212 | -€32 | -€2,244 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,207 | €11,212 | +€1,005 | +9.9% |
| Other operating charges | 640/8 | €3,893 | €4,142 | +€249 | +6.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €206,999 | €189,357 | -€17,642 | -8.5% |
| Operating profit (loss) | 9901 | €190,688 | €174,035 | -€16,653 | -8.7% |
| Financial income | 75/76B | €8,971 | €4,960 | -€4,011 | -44.7% |
| Recurring financial income | 75 | €8,971 | €4,960 | -€4,011 | -44.7% |
| Financial charges | 65/66B | €3,194 | €3,439 | +€245 | +7.7% |
| Recurring financial charges | 65 | €3,194 | €3,439 | +€245 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | €196,465 | €175,556 | -€20,909 | -10.6% |
| Income taxes | 67/77 | €58,729 | €51,987 | -€6,742 | -11.5% |
| Profit (loss) for the period | 9904 | €137,736 | €123,569 | -€14,167 | -10.3% |
| Profit (loss) for the period to be appropriated | 9905 | €137,736 | €123,569 | -€14,167 | -10.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.