Apotheek Decoster: 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 Decoster
Largest movements
- Intangible fixed assets -€33,500
down €33,500 (-33.3%), from €100,500 to €67,000
- Receivables within one year +€28,959
up €28,959 (+18.4%), from €157,248 to €186,207
of which Trade receivables: +€19,521
- Cash -€17,125
down €17,125 (-14.0%), from €122,359 to €105,234
mainly Debts after one year (-€65,084) and Receivables within one year (-€28,959)
- Tangible fixed assets -€7,603
down €7,603 (-7.0%), from €108,651 to €101,048
of which Land and buildings: -€5,280
- Debts after one year -€65,084
down €65,084 (-51.9%), from €125,405 to €60,321
- Other debts +€22,083
up €22,083 (+14.9%), from €148,296 to €170,379
- Trade debts +€14,570
up €14,570 (+12.3%), from €118,338 to €132,909
- Tax, wage and social debts +€7,149
up €7,149 (+52.0%), from €13,753 to €20,902
of which Taxes: +€7,104
- Staff costs -€6,457
down €6,457 (-9.0%), from €71,514 to €65,057
- Taxes +€5,058
up €5,058 (+44.0%), from €11,493 to €16,552
- Depreciation +€4,084
up €4,084 (+8.6%), from €47,711 to €51,794
- Gross operating margin +€2,531
up €2,531 (+1.6%), from €163,250 to €165,782
- Financial charges -€1,949
down €1,949 (-27.5%), from €7,096 to €5,147
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 | €659,319 | €638,294 | -€21,026 | -3.2% |
| Fixed assets | 21/28 | €209,151 | €168,048 | -€41,103 | -19.7% |
| Intangible fixed assets | 21 | €100,500 | €67,000 | -€33,500 | -33.3% |
| Tangible fixed assets | 22/27 | €108,651 | €101,048 | -€7,603 | -7.0% |
| Land and buildings | 22 | €68,634 | €63,355 | -€5,280 | -7.7% |
| Plant, machinery and equipment | 23 | €34,710 | €34,746 | +€36 | +0.1% |
| Furniture and vehicles | 24 | €5,306 | €2,947 | -€2,359 | -44.5% |
| Current assets | 29/58 | €450,169 | €470,246 | +€20,077 | +4.5% |
| Stocks and contracts in progress | 3 | €154,553 | €157,519 | +€2,966 | +1.9% |
| Stocks | 30/36 | €154,553 | €157,519 | +€2,966 | +1.9% |
| Amounts receivable within one year | 40/41 | €157,248 | €186,207 | +€28,959 | +18.4% |
| Trade receivables | 40 | €91,766 | €111,286 | +€19,521 | +21.3% |
| Other amounts receivable | 41 | €65,482 | €74,921 | +€9,438 | +14.4% |
| Cash at bank and in hand | 54/58 | €122,359 | €105,234 | -€17,125 | -14.0% |
| Deferred charges and accrued income | 490/1 | €16,010 | €21,286 | +€5,277 | +33.0% |
| Total equity and liabilities | 10/49 | €659,319 | €638,294 | -€21,026 | -3.2% |
| Equity | 10/15 | €189,849 | €188,698 | -€1,150 | -0.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €175,169 | €173,994 | -€1,174 | -0.7% |
| Distributable reserves | 133 | €175,169 | €173,994 | -€1,174 | -0.7% |
| Profit (loss) carried forward | 14 | €2,280 | €2,304 | +€24 | +1.1% |
| Amounts payable | 17/49 | €469,471 | €449,595 | -€19,875 | -4.2% |
| Amounts payable after more than one year | 17 | €125,405 | €60,321 | -€65,084 | -51.9% |
| Financial debts | 170/4 | €125,405 | €60,321 | -€65,084 | -51.9% |
| Amounts payable within one year | 42/48 | €344,065 | €389,274 | +€45,209 | +13.1% |
| Current portion of amounts payable after more than one year | 42 | €63,678 | €65,084 | +€1,407 | +2.2% |
| Trade debts | 44 | €118,338 | €132,909 | +€14,570 | +12.3% |
| Suppliers | 440/4 | €118,338 | €132,909 | +€14,570 | +12.3% |
| Taxes, remuneration and social security | 45 | €13,753 | €20,902 | +€7,149 | +52.0% |
| Taxes | 450/3 | €1,493 | €8,597 | +€7,104 | +476% |
| Remuneration and social security | 454/9 | €12,260 | €12,305 | +€45 | +0.4% |
| Other amounts payable | 47/48 | €148,296 | €170,379 | +€22,083 | +14.9% |
| Remuneration, social security and pensions | 62 | €71,514 | €65,057 | -€6,457 | -9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,711 | €51,794 | +€4,084 | +8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,207 | €1,139 | -€67 | -5.6% |
| Gross operating margin | 9900 | €163,250 | €165,782 | +€2,531 | +1.6% |
| Operating profit (loss) | 9901 | €42,818 | €47,791 | +€4,972 | +11.6% |
| Financial income | 75/76B | €660 | €232 | -€429 | -64.9% |
| Recurring financial income | 75 | €660 | €232 | -€429 | -64.9% |
| Financial charges | 65/66B | €7,096 | €5,147 | -€1,949 | -27.5% |
| Recurring financial charges | 65 | €7,096 | €5,147 | -€1,949 | -27.5% |
| Profit (loss) for the period before taxes | 9903 | €36,383 | €42,876 | +€6,492 | +17.8% |
| Income taxes | 67/77 | €11,493 | €16,552 | +€5,058 | +44.0% |
| Profit (loss) for the period | 9904 | €24,890 | €26,324 | +€1,434 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,890 | €26,324 | +€1,434 | +5.8% |
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 13 October 2026 via checked.be.