APOTHEEK DECALUWE: what changed
What changed
APOTHEEK DECALUWE
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€85,968
2024 · €74,874+€11,093
Equity
€454,918
2024 · €423,950+€30,968
Cash
€106,635
2024 · €36,976+€69,658
Balance sheet total
€821,999
2024 · €782,137+€39,861
Largest movements
Assets
- Cash +€69,658
up €69,658 (+188%), from €36,976 to €106,635
mainly Net result for the year (+€85,968) and Other debts (+€22,076)
- Receivables within one year -€21,187
down €21,187 (-15.2%), from €139,251 to €118,064
of which Other amounts receivable: -€28,362
- Tangible fixed assets -€14,937
down €14,937 (-3.7%), from €406,872 to €391,935
of which Land and buildings: -€17,428
Equity and liabilities
- Profit (loss) carried forward +€30,968
up €30,968 (+9.0%), from €345,086 to €376,053
- Debts after one year -€28,558
down €28,558 (-13.9%), from €205,050 to €176,492
- Other debts +€22,076
up €22,076 (+25.6%), from €86,389 to €108,465
- Trade debts +€14,181
up €14,181 (+48.0%), from €29,571 to €43,752
Income statement
- Gross operating margin +€28,235
up €28,235 (+17.8%), from €158,747 to €186,983
- Staff costs +€18,810
up €18,810 (+46.9%), from €40,093 to €58,904
- Taxes -€3,534
down €3,534 (-25.1%), from €14,054 to €10,520
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.
Result 2024
€74,874
Gross operating margin
+€28,235
Staff costs
-€18,810
Depreciation
-€1,350
Other operating charges
-€54
Financial income
-€1,631
Financial charges
+€1,170
Taxes
+€3,534
Result 2025
€85,968
raises the resultlowers the result
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.
From operations
+€154,925
Investment
-€2,680
Financing
-€82,587
Cash 2024
€36,976
From operations (derived)
+€154,925
Net result for the year
+€85,968
Depreciation
+€17,617
Stocks and contracts
-€6,110
Receivables within one year
+€21,187
Deferred charges and accrued income
-€218
Trade debts
+€14,181
Tax, wage and social debts
-€183
Other debts
+€22,076
Accrued charges and deferred income
+€406
Investment (derived)
-€2,680
Investment in fixed assets (net)
-€2,680
Financing
-€82,587
Debts after one year
-€28,558
Current portion of long-term debt
+€972
Contributions, distributions and other
-€55,000
Cash 2025
€106,635
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €782,137 | €821,999 | +€39,861 | +5.1% |
| Fixed assets | 21/28 | €407,675 | €392,738 | -€14,937 | -3.7% |
| Tangible fixed assets | 22/27 | €406,872 | €391,935 | -€14,937 | -3.7% |
| Land and buildings | 22 | €406,872 | €389,444 | -€17,428 | -4.3% |
| Plant, machinery and equipment | 23 | - | €2,492 | +€2,492 | |
| Financial fixed assets | 28 | €803 | €803 | = | 0.0% |
| Current assets | 29/58 | €374,462 | €429,261 | +€54,798 | +14.6% |
| Stocks and contracts in progress | 3 | €84,823 | €90,932 | +€6,110 | +7.2% |
| Stocks | 30/36 | €84,823 | €90,932 | +€6,110 | +7.2% |
| Amounts receivable within one year | 40/41 | €139,251 | €118,064 | -€21,187 | -15.2% |
| Trade receivables | 40 | €54,300 | €61,474 | +€7,174 | +13.2% |
| Other amounts receivable | 41 | €84,951 | €56,590 | -€28,362 | -33.4% |
| Current investments | 50/53 | €110,000 | €110,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €36,976 | €106,635 | +€69,658 | +188% |
| Deferred charges and accrued income | 490/1 | €3,412 | €3,630 | +€218 | +6.4% |
| Total equity and liabilities | 10/49 | €782,137 | €821,999 | +€39,861 | +5.1% |
| Equity | 10/15 | €423,950 | €454,918 | +€30,968 | +7.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €16,864 | €16,864 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €10,664 | €10,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,086 | €376,053 | +€30,968 | +9.0% |
| Amounts payable | 17/49 | €358,187 | €367,081 | +€8,894 | +2.5% |
| Amounts payable after more than one year | 17 | €205,050 | €176,492 | -€28,558 | -13.9% |
| Financial debts | 170/4 | €205,050 | €176,492 | -€28,558 | -13.9% |
| Amounts payable within one year | 42/48 | €150,315 | €187,361 | +€37,046 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €27,587 | €28,558 | +€972 | +3.5% |
| Trade debts | 44 | €29,571 | €43,752 | +€14,181 | +48.0% |
| Suppliers | 440/4 | €29,571 | €43,752 | +€14,181 | +48.0% |
| Taxes, remuneration and social security | 45 | €6,768 | €6,585 | -€183 | -2.7% |
| Taxes | 450/3 | €1,397 | €1,139 | -€258 | -18.5% |
| Remuneration and social security | 454/9 | €5,372 | €5,447 | +€75 | +1.4% |
| Other amounts payable | 47/48 | €86,389 | €108,465 | +€22,076 | +25.6% |
| Accrued charges and deferred income | 492/3 | €2,822 | €3,228 | +€406 | +14.4% |
| Remuneration, social security and pensions | 62 | €40,093 | €58,904 | +€18,810 | +46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,267 | €17,617 | +€1,350 | +8.3% |
| Other operating charges | 640/8 | €2,049 | €2,104 | +€54 | +2.6% |
| Gross operating margin | 9900 | €158,747 | €186,983 | +€28,235 | +17.8% |
| Operating profit (loss) | 9901 | €100,338 | €108,358 | +€8,021 | +8.0% |
| Financial income | 75/76B | €3,281 | €1,650 | -€1,631 | -49.7% |
| Recurring financial income | 75 | €3,281 | €1,650 | -€1,631 | -49.7% |
| Financial charges | 65/66B | €14,691 | €13,521 | -€1,170 | -8.0% |
| Recurring financial charges | 65 | €14,691 | €13,521 | -€1,170 | -8.0% |
| Profit (loss) for the period before taxes | 9903 | €88,928 | €96,488 | +€7,560 | +8.5% |
| Income taxes | 67/77 | €14,054 | €10,520 | -€3,534 | -25.1% |
| Profit (loss) for the period | 9904 | €74,874 | €85,968 | +€11,093 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,874 | €85,968 | +€11,093 | +14.8% |
Next steps
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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 5 November 2026 via checked.be.