APOTHEEK DE WITTE: 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 WITTE
Largest movements
- Tangible fixed assets -€27,029
down €27,029 (-9.8%), from €275,699 to €248,669
of which Land and buildings: -€24,801
- Receivables within one year +€19,368
up €19,368 (+22.8%), from €84,935 to €104,303
of which Trade receivables: +€32,851
- Cash +€9,289
up €9,289 (+9.5%), from €97,980 to €107,269
mainly Net result for the year (+€36,209) and Depreciation (+€27,677)
- Reserves +€36,209
up €36,209 (+21.4%), from €169,445 to €205,654
of which Distributable reserves: +€36,209
- Debts after one year -€32,907
down €32,907 (-10.9%), from €301,860 to €268,953
- Trade debts -€7,896
down €7,896 (-13.8%), from €57,391 to €49,495
- Tax, wage and social debts +€6,854
up €6,854 (+42.1%), from €16,292 to €23,146
of which Taxes: +€5,881
- Gross operating margin +€11,694
up €11,694 (+6.6%), from €176,298 to €187,991
- Taxes +€6,577
up €6,577 (+73.8%), from €8,915 to €15,492
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 | €600,619 | €600,646 | +€27 | 0.0% |
| Fixed assets | 21/28 | €278,600 | €250,922 | -€27,677 | -9.9% |
| Intangible fixed assets | 21 | €2,901 | €2,253 | -€648 | -22.3% |
| Tangible fixed assets | 22/27 | €275,699 | €248,669 | -€27,029 | -9.8% |
| Land and buildings | 22 | €269,688 | €244,887 | -€24,801 | -9.2% |
| Plant, machinery and equipment | 23 | €3,209 | €1,681 | -€1,528 | -47.6% |
| Furniture and vehicles | 24 | €2,802 | €2,101 | -€700 | -25.0% |
| Current assets | 29/58 | €322,019 | €349,724 | +€27,705 | +8.6% |
| Stocks and contracts in progress | 3 | €131,743 | €131,226 | -€517 | -0.4% |
| Stocks | 30/36 | €131,743 | €131,226 | -€517 | -0.4% |
| Amounts receivable within one year | 40/41 | €84,935 | €104,303 | +€19,368 | +22.8% |
| Trade receivables | 40 | €66,479 | €99,330 | +€32,851 | +49.4% |
| Other amounts receivable | 41 | €18,456 | €4,973 | -€13,483 | -73.1% |
| Current investments | 50/53 | €32 | €31 | -€1 | -3.3% |
| Cash at bank and in hand | 54/58 | €97,980 | €107,269 | +€9,289 | +9.5% |
| Deferred charges and accrued income | 490/1 | €7,330 | €6,895 | -€434 | -5.9% |
| Total equity and liabilities | 10/49 | €600,619 | €600,646 | +€27 | 0.0% |
| Equity | 10/15 | €181,845 | €218,054 | +€36,209 | +19.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €169,445 | €205,654 | +€36,209 | +21.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €150,695 | €186,904 | +€36,209 | +24.0% |
| Amounts payable | 17/49 | €418,774 | €382,592 | -€36,182 | -8.6% |
| Amounts payable after more than one year | 17 | €301,860 | €268,953 | -€32,907 | -10.9% |
| Financial debts | 170/4 | €301,860 | €268,953 | -€32,907 | -10.9% |
| Amounts payable within one year | 42/48 | €113,982 | €111,971 | -€2,011 | -1.8% |
| Current portion of amounts payable after more than one year | 42 | €40,095 | €38,997 | -€1,098 | -2.7% |
| Trade debts | 44 | €57,391 | €49,495 | -€7,896 | -13.8% |
| Suppliers | 440/4 | €57,391 | €49,495 | -€7,896 | -13.8% |
| Taxes, remuneration and social security | 45 | €16,292 | €23,146 | +€6,854 | +42.1% |
| Taxes | 450/3 | €0 | €5,881 | +€5,881 | |
| Remuneration and social security | 454/9 | €16,292 | €17,265 | +€973 | +6.0% |
| Other amounts payable | 47/48 | €204 | €333 | +€129 | +63.2% |
| Accrued charges and deferred income | 492/3 | €2,932 | €1,669 | -€1,264 | -43.1% |
| Non-recurring operating income | 76A | €1,529 | €1,806 | +€277 | +18.1% |
| Remuneration, social security and pensions | 62 | €97,583 | €96,904 | -€679 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,637 | €27,677 | +€40 | +0.1% |
| Other operating charges | 640/8 | €2,318 | €2,163 | -€155 | -6.7% |
| Gross operating margin | 9900 | €176,298 | €187,991 | +€11,694 | +6.6% |
| Operating profit (loss) | 9901 | €48,760 | €61,248 | +€12,488 | +25.6% |
| Financial income | 75/76B | €537 | €845 | +€309 | +57.5% |
| Recurring financial income | 75 | €537 | €845 | +€309 | +57.5% |
| Financial charges | 65/66B | €12,171 | €10,392 | -€1,779 | -14.6% |
| Recurring financial charges | 65 | €12,171 | €10,392 | -€1,779 | -14.6% |
| Profit (loss) for the period before taxes | 9903 | €37,125 | €51,701 | +€14,576 | +39.3% |
| Income taxes | 67/77 | €8,915 | €15,492 | +€6,577 | +73.8% |
| Profit (loss) for the period | 9904 | €28,210 | €36,209 | +€7,999 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €28,210 | €36,209 | +€7,999 | +28.4% |
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 23 October 2026 via checked.be.