APOTHEEK DECOUTERE KATRIEN: what changed
APOTHEEK DECOUTERE KATRIEN
Largest movements
- Cash -€29,572
down €29,572 (-6.1%), from €485,770 to €456,198
mainly Investment in fixed assets (net) (-€61,382) and Contributions, distributions and other (-€52,876)
- Receivables within one year +€15,726
up €15,726 (+14.3%), from €110,016 to €125,742
of which Trade receivables: +€15,726
- Reserves +€58,319
up €58,319 (+10.4%), from €562,115 to €620,434
of which Distributable reserves: +€58,319
- Other debts -€52,054
down €52,054 (-81.7%), from €63,739 to €11,685
- Debts after one year -€25,091
down €25,091 (-40.8%), from €61,506 to €36,415
- Tax, wage and social debts +€9,596
up €9,596 (+30.2%), from €31,753 to €41,348
of which Remuneration and social security: +€6,853
- Gross operating margin +€25,199
up €25,199 (+8.2%), from €307,298 to €332,498
- Staff costs +€12,797
up €12,797 (+13.2%), from €97,060 to €109,858
- Depreciation +€6,303
up €6,303 (+11.7%), from €54,043 to €60,346
- Financial charges -€3,885
down €3,885 (-38.7%), from €10,029 to €6,144
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €886,380 | €878,930 | -€7,450 | -0.8% |
| Fixed assets | 21/28 | €165,030 | €166,067 | +€1,036 | +0.6% |
| Tangible fixed assets | 22/27 | €165,030 | €166,067 | +€1,036 | +0.6% |
| Land and buildings | 22 | €88,184 | €99,509 | +€11,326 | +12.8% |
| Plant, machinery and equipment | 23 | €32,358 | €28,205 | -€4,152 | -12.8% |
| Furniture and vehicles | 24 | €44,489 | €38,352 | -€6,137 | -13.8% |
| Current assets | 29/58 | €721,349 | €712,863 | -€8,486 | -1.2% |
| Stocks and contracts in progress | 3 | €121,049 | €127,038 | +€5,989 | +4.9% |
| Stocks | 30/36 | €121,049 | €127,038 | +€5,989 | +4.9% |
| Amounts receivable within one year | 40/41 | €110,016 | €125,742 | +€15,726 | +14.3% |
| Trade receivables | 40 | €109,890 | €125,616 | +€15,726 | +14.3% |
| Other amounts receivable | 41 | €126 | €126 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €485,770 | €456,198 | -€29,572 | -6.1% |
| Deferred charges and accrued income | 490/1 | €4,515 | €3,886 | -€629 | -13.9% |
| Total equity and liabilities | 10/49 | €886,380 | €878,930 | -€7,450 | -0.8% |
| Equity | 10/15 | €644,615 | €702,934 | +€58,319 | +9.0% |
| Contributions | 10/11 | €82,500 | €82,500 | = | 0.0% |
| Reserves | 13 | €562,115 | €620,434 | +€58,319 | +10.4% |
| Tax-exempt reserves | 132 | €26,483 | €26,483 | = | 0.0% |
| Distributable reserves | 133 | €535,632 | €593,951 | +€58,319 | +10.9% |
| Amounts payable | 17/49 | €241,765 | €175,995 | -€65,769 | -27.2% |
| Amounts payable after more than one year | 17 | €61,506 | €36,415 | -€25,091 | -40.8% |
| Financial debts | 170/4 | €61,506 | €36,415 | -€25,091 | -40.8% |
| Amounts payable within one year | 42/48 | €176,662 | €137,959 | -€38,704 | -21.9% |
| Current portion of amounts payable after more than one year | 42 | €26,652 | €25,091 | -€1,561 | -5.9% |
| Trade debts | 44 | €54,520 | €59,835 | +€5,316 | +9.7% |
| Suppliers | 440/4 | €54,520 | €59,835 | +€5,316 | +9.7% |
| Taxes, remuneration and social security | 45 | €31,753 | €41,348 | +€9,596 | +30.2% |
| Taxes | 450/3 | €19,825 | €22,568 | +€2,743 | +13.8% |
| Remuneration and social security | 454/9 | €11,928 | €18,780 | +€6,853 | +57.5% |
| Other amounts payable | 47/48 | €63,739 | €11,685 | -€52,054 | -81.7% |
| Accrued charges and deferred income | 492/3 | €3,597 | €1,622 | -€1,975 | -54.9% |
| Remuneration, social security and pensions | 62 | €97,060 | €109,858 | +€12,797 | +13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,043 | €60,346 | +€6,303 | +11.7% |
| Other operating charges | 640/8 | €1,032 | €1,058 | +€26 | +2.5% |
| Gross operating margin | 9900 | €307,298 | €332,498 | +€25,199 | +8.2% |
| Operating profit (loss) | 9901 | €155,163 | €161,236 | +€6,073 | +3.9% |
| Financial income | 75/76B | €2,616 | €2,288 | -€328 | -12.5% |
| Recurring financial income | 75 | €2,616 | €2,288 | -€328 | -12.5% |
| Financial charges | 65/66B | €10,029 | €6,144 | -€3,885 | -38.7% |
| Recurring financial charges | 65 | €10,029 | €6,144 | -€3,885 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €147,751 | €157,381 | +€9,631 | +6.5% |
| Income taxes | 67/77 | €42,959 | €46,186 | +€3,227 | +7.5% |
| Profit (loss) for the period | 9904 | €104,791 | €111,195 | +€6,404 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €104,791 | €111,195 | +€6,404 | +6.1% |
Next steps
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 6 November 2026 via checked.be.