Apotheek Debaene: 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 Debaene
Largest movements
- Tangible fixed assets +€186,084
up €186,084 (+51.5%), from €361,179 to €547,263
of which Land and buildings: +€187,564
- Cash +€143,915
up €143,915 (+709%), from €20,301 to €164,216
mainly Debts after one year (+€335,982) and Depreciation (+€117,522)
- Stocks and contracts +€135,714
up €135,714 (+118%), from €114,841 to €250,556
- Receivables within one year +€23,098
up €23,098 (+19.4%), from €119,257 to €142,355
of which Trade receivables: +€20,786
- Debts after one year +€335,982
up €335,982 (+7,136%), from €4,708 to €340,690
- Other debts +€86,689
up €86,689 (+651%), from €13,311 to €100,000
- Trade debts +€55,299
up €55,299 (+96.7%), from €57,172 to €112,471
- Reserves -€38,119
down €38,119 (-7.3%), from €525,486 to €487,367
- Current portion of long-term debt +€25,441
up €25,441 (+1,507%), from €1,688 to €27,129
- Depreciation +€60,636
up €60,636 (+107%), from €56,886 to €117,522
- Gross operating margin +€50,513
up €50,513 (+26.3%), from €191,707 to €242,220
- Financial income -€17,901
down €17,901 (-97.5%), from €18,356 to €455
- Other operating charges -€7,948
down €7,948 (-57.7%), from €13,785 to €5,837
- Staff costs -€5,266
down €5,266 (-4.4%), from €119,686 to €114,420
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 | €633,479 | €1,112,398 | +€478,918 | +75.6% |
| Fixed assets | 21/28 | €363,057 | €548,158 | +€185,101 | +51.0% |
| Intangible fixed assets | 21 | €1,878 | €895 | -€983 | -52.4% |
| Tangible fixed assets | 22/27 | €361,179 | €547,263 | +€186,084 | +51.5% |
| Land and buildings | 22 | €345,539 | €533,103 | +€187,564 | +54.3% |
| Plant, machinery and equipment | 23 | €3,619 | €5,597 | +€1,978 | +54.7% |
| Furniture and vehicles | 24 | €5,860 | €4,150 | -€1,710 | -29.2% |
| Leasing and similar rights | 25 | €6,161 | €4,413 | -€1,748 | -28.4% |
| Current assets | 29/58 | €270,422 | €564,239 | +€293,817 | +109% |
| Stocks and contracts in progress | 3 | €114,841 | €250,556 | +€135,714 | +118% |
| Stocks | 30/36 | €114,841 | €250,556 | +€135,714 | +118% |
| Amounts receivable within one year | 40/41 | €119,257 | €142,355 | +€23,098 | +19.4% |
| Trade receivables | 40 | €96,199 | €116,984 | +€20,786 | +21.6% |
| Other amounts receivable | 41 | €23,058 | €25,371 | +€2,312 | +10.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €20,301 | €164,216 | +€143,915 | +709% |
| Deferred charges and accrued income | 490/1 | €16,022 | €7,112 | -€8,910 | -55.6% |
| Total equity and liabilities | 10/49 | €633,479 | €1,112,398 | +€478,918 | +75.6% |
| Equity | 10/15 | €544,086 | €505,967 | -€38,119 | -7.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €525,486 | €487,367 | -€38,119 | -7.3% |
| Distributable reserves | 133 | €525,486 | €487,367 | -€38,119 | -7.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €89,393 | €606,430 | +€517,038 | +578% |
| Amounts payable after more than one year | 17 | €4,708 | €340,690 | +€335,982 | +7,136% |
| Financial debts | 170/4 | €4,708 | €340,690 | +€335,982 | +7,136% |
| Amounts payable within one year | 42/48 | €80,198 | €265,741 | +€185,543 | +231% |
| Current portion of amounts payable after more than one year | 42 | €1,688 | €27,129 | +€25,441 | +1,507% |
| Trade debts | 44 | €57,172 | €112,471 | +€55,299 | +96.7% |
| Suppliers | 440/4 | €57,172 | €112,471 | +€55,299 | +96.7% |
| Advances received on contracts in progress | 46 | - | €5,500 | +€5,500 | |
| Taxes, remuneration and social security | 45 | €8,026 | €20,640 | +€12,614 | +157% |
| Taxes | 450/3 | €740 | €1,034 | +€294 | +39.7% |
| Remuneration and social security | 454/9 | €7,286 | €19,606 | +€12,319 | +169% |
| Other amounts payable | 47/48 | €13,311 | €100,000 | +€86,689 | +651% |
| Accrued charges and deferred income | 492/3 | €4,487 | €0 | -€4,487 | -100% |
| Non-recurring operating income | 76A | €5,000 | €0 | -€5,000 | -100% |
| Remuneration, social security and pensions | 62 | €119,686 | €114,420 | -€5,266 | -4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,886 | €117,522 | +€60,636 | +107% |
| Other operating charges | 640/8 | €13,785 | €5,837 | -€7,948 | -57.7% |
| Non-recurring operating charges | 66A | €371 | €34,834 | +€34,463 | +9,298% |
| Gross operating margin | 9900 | €191,707 | €242,220 | +€50,513 | +26.3% |
| Operating profit (loss) | 9901 | €979 | -€30,393 | -€31,372 | |
| Financial income | 75/76B | €18,356 | €455 | -€17,901 | -97.5% |
| Recurring financial income | 75 | €18,356 | €455 | -€17,901 | -97.5% |
| Financial charges | 65/66B | €5,590 | €8,600 | +€3,009 | +53.8% |
| Recurring financial charges | 65 | €5,590 | €8,600 | +€3,009 | +53.8% |
| Profit (loss) for the period before taxes | 9903 | €13,744 | -€38,538 | -€52,282 | |
| Income taxes | 67/77 | €4,281 | -€419 | -€4,700 | |
| Profit (loss) for the period | 9904 | €9,463 | -€38,119 | -€47,582 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,463 | -€38,119 | -€47,582 |
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 22 October 2026 via checked.be.