APOTHEEK DE WINTER - DEVOS: 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 WINTER - DEVOS
Largest movements
- Receivables within one year -€39,369
down €39,369 (-24.8%), from €158,552 to €119,184
of which Other amounts receivable: -€35,499
- Stocks and contracts +€32,610
up €32,610 (+18.7%), from €174,429 to €207,039
- Cash +€29,787
up €29,787 (+17.4%), from €171,289 to €201,076
mainly Net result for the year (+€132,266) and Receivables within one year (+€39,369)
- Tangible fixed assets +€14,454
up €14,454 (+61.7%), from €23,431 to €37,886
of which Furniture and vehicles: +€19,881
- Current investments -€7,000
down €7,000 (-100%), from €7,000 to €0
- Reserves +€59,767
up €59,767 (+29.8%), from €200,293 to €260,059
- Trade debts +€29,905
up €29,905 (+41.0%), from €73,020 to €102,925
- Other debts -€17,485
down €17,485 (-11.3%), from €154,634 to €137,149
- Debts after one year -€16,667
down €16,667 (-100%), from €16,667 to €0
- Tax, wage and social debts -€16,389
down €16,389 (-47.1%), from €34,760 to €18,371
of which Taxes: -€9,841
- Gross operating margin +€48,588
up €48,588 (+18.3%), from €264,908 to €313,496
- Staff costs +€14,550
up €14,550 (+11.5%), from €126,871 to €141,421
- Taxes -€7,427
down €7,427 (-24.5%), from €30,267 to €22,840
- Financial charges -€3,862
down €3,862 (-29.1%), from €13,274 to €9,411
- Depreciation -€3,234
down €3,234 (-28.5%), from €11,344 to €8,111
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 | €539,678 | €570,552 | +€30,874 | +5.7% |
| Fixed assets | 21/28 | €23,431 | €37,886 | +€14,454 | +61.7% |
| Tangible fixed assets | 22/27 | €23,431 | €37,886 | +€14,454 | +61.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €9,505 | €7,746 | -€1,759 | -18.5% |
| Furniture and vehicles | 24 | €3,455 | €23,336 | +€19,881 | +575% |
| Other tangible fixed assets | 26 | €10,471 | €6,804 | -€3,667 | -35.0% |
| Current assets | 29/58 | €516,247 | €532,667 | +€16,420 | +3.2% |
| Stocks and contracts in progress | 3 | €174,429 | €207,039 | +€32,610 | +18.7% |
| Stocks | 30/36 | €174,429 | €207,039 | +€32,610 | +18.7% |
| Amounts receivable within one year | 40/41 | €158,552 | €119,184 | -€39,369 | -24.8% |
| Trade receivables | 40 | €118,116 | €114,246 | -€3,870 | -3.3% |
| Other amounts receivable | 41 | €40,437 | €4,938 | -€35,499 | -87.8% |
| Current investments | 50/53 | €7,000 | €0 | -€7,000 | -100% |
| Cash at bank and in hand | 54/58 | €171,289 | €201,076 | +€29,787 | +17.4% |
| Deferred charges and accrued income | 490/1 | €4,976 | €5,368 | +€392 | +7.9% |
| Total equity and liabilities | 10/49 | €539,678 | €570,552 | +€30,874 | +5.7% |
| Equity | 10/15 | €235,597 | €295,364 | +€59,767 | +25.4% |
| Contributions | 10/11 | €35,305 | €35,305 | = | 0.0% |
| Reserves | 13 | €200,293 | €260,059 | +€59,767 | +29.8% |
| Distributable reserves | 133 | €200,293 | €260,059 | +€59,767 | +29.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €304,081 | €275,188 | -€28,892 | -9.5% |
| Amounts payable after more than one year | 17 | €16,667 | €0 | -€16,667 | -100% |
| Financial debts | 170/4 | €16,667 | €0 | -€16,667 | -100% |
| Amounts payable within one year | 42/48 | €287,413 | €275,112 | -€12,302 | -4.3% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €16,667 | -€8,333 | -33.3% |
| Trade debts | 44 | €73,020 | €102,925 | +€29,905 | +41.0% |
| Suppliers | 440/4 | €73,020 | €102,925 | +€29,905 | +41.0% |
| Taxes, remuneration and social security | 45 | €34,760 | €18,371 | -€16,389 | -47.1% |
| Taxes | 450/3 | €16,170 | €6,329 | -€9,841 | -60.9% |
| Remuneration and social security | 454/9 | €18,590 | €12,042 | -€6,548 | -35.2% |
| Other amounts payable | 47/48 | €154,634 | €137,149 | -€17,485 | -11.3% |
| Accrued charges and deferred income | 492/3 | - | €77 | +€77 | |
| Remuneration, social security and pensions | 62 | €126,871 | €141,421 | +€14,550 | +11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,344 | €8,111 | -€3,234 | -28.5% |
| Other operating charges | 640/8 | €4,568 | €2,372 | -€2,196 | -48.1% |
| Gross operating margin | 9900 | €264,908 | €313,496 | +€48,588 | +18.3% |
| Operating profit (loss) | 9901 | €122,126 | €161,593 | +€39,467 | +32.3% |
| Financial income | 75/76B | €6,081 | €2,924 | -€3,157 | -51.9% |
| Recurring financial income | 75 | €6,081 | €2,924 | -€3,157 | -51.9% |
| Financial charges | 65/66B | €13,274 | €9,411 | -€3,862 | -29.1% |
| Recurring financial charges | 65 | €13,274 | €9,411 | -€3,862 | -29.1% |
| Profit (loss) for the period before taxes | 9903 | €114,933 | €155,105 | +€40,173 | +35.0% |
| Income taxes | 67/77 | €30,267 | €22,840 | -€7,427 | -24.5% |
| Profit (loss) for the period | 9904 | €84,665 | €132,266 | +€47,600 | +56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,665 | €132,266 | +€47,600 | +56.2% |
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 24 October 2026 via checked.be.