APOTHEEK DEHOUCK: 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 DEHOUCK
Largest movements
- Receivables within one year -€748,456
down €748,456 (-79.8%), from €938,476 to €190,021
of which Other amounts receivable: -€813,770
- Receivables after one year +€611,571
new in 2025: €611,571
- Tangible fixed assets -€18,839
down €18,839 (-7.7%), from €245,964 to €227,126
of which Leasing and similar rights: -€18,123
- Stocks and contracts -€15,694
down €15,694 (-9.5%), from €165,640 to €149,946
- Trade debts -€103,859
down €103,859 (-32.0%), from €324,900 to €221,041
- Debts after one year -€77,574
down €77,574 (-60.8%), from €127,570 to €49,997
- Tax, wage and social debts +€59,122
up €59,122 (+146%), from €40,363 to €99,485
of which Remuneration and social security: +€46,759
- Other debts -€41,001
no longer reported in 2025 (was €41,001)
- Current portion of long-term debt -€25,031
down €25,031 (-24.4%), from €102,605 to €77,574
- Gross operating margin -€45,576
down €45,576 (-16.8%), from €270,751 to €225,176
- Financial charges -€10,137
down €10,137 (-18.6%), from €54,521 to €44,384
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 | €1,362,441 | €1,204,682 | -€157,759 | -11.6% |
| Fixed assets | 21/28 | €246,484 | €227,126 | -€19,358 | -7.9% |
| Intangible fixed assets | 21 | €520 | - | -€520 | |
| Tangible fixed assets | 22/27 | €245,964 | €227,126 | -€18,839 | -7.7% |
| Land and buildings | 22 | €188,596 | €188,596 | = | 0.0% |
| Plant, machinery and equipment | 23 | €1,168 | €1,293 | +€125 | +10.7% |
| Leasing and similar rights | 25 | €50,530 | €32,406 | -€18,123 | -35.9% |
| Other tangible fixed assets | 26 | €5,670 | €4,830 | -€840 | -14.8% |
| Current assets | 29/58 | €1,115,957 | €977,556 | -€138,401 | -12.4% |
| Amounts receivable after more than one year | 29 | - | €611,571 | +€611,571 | |
| Other amounts receivable | 291 | - | €611,571 | +€611,571 | |
| Stocks and contracts in progress | 3 | €165,640 | €149,946 | -€15,694 | -9.5% |
| Stocks | 30/36 | €165,640 | €149,946 | -€15,694 | -9.5% |
| Amounts receivable within one year | 40/41 | €938,476 | €190,021 | -€748,456 | -79.8% |
| Trade receivables | 40 | €122,677 | €187,990 | +€65,314 | +53.2% |
| Other amounts receivable | 41 | €815,800 | €2,030 | -€813,770 | -99.8% |
| Cash at bank and in hand | 54/58 | €8,280 | €14,270 | +€5,990 | +72.3% |
| Deferred charges and accrued income | 490/1 | €3,561 | €11,749 | +€8,188 | +230% |
| Total equity and liabilities | 10/49 | €1,362,441 | €1,204,682 | -€157,759 | -11.6% |
| Equity | 10/15 | €493,117 | €493,778 | +€662 | +0.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €22,198 | €22,198 | = | 0.0% |
| Reserves | 13 | €464,719 | €465,381 | +€662 | +0.1% |
| Distributable reserves | 133 | €464,719 | €465,381 | +€662 | +0.1% |
| Amounts payable | 17/49 | €869,324 | €710,904 | -€158,421 | -18.2% |
| Amounts payable after more than one year | 17 | €127,570 | €49,997 | -€77,574 | -60.8% |
| Financial debts | 170/4 | €127,570 | €49,997 | -€77,574 | -60.8% |
| Amounts payable within one year | 42/48 | €738,072 | €649,506 | -€88,566 | -12.0% |
| Current portion of amounts payable after more than one year | 42 | €102,605 | €77,574 | -€25,031 | -24.4% |
| Financial debts | 43 | €228,645 | €250,727 | +€22,082 | +9.7% |
| Credit institutions | 430/8 | €228,645 | €250,727 | +€22,082 | +9.7% |
| Trade debts | 44 | €324,900 | €221,041 | -€103,859 | -32.0% |
| Suppliers | 440/4 | €324,900 | €221,041 | -€103,859 | -32.0% |
| Advances received on contracts in progress | 46 | €558 | €679 | +€121 | +21.8% |
| Taxes, remuneration and social security | 45 | €40,363 | €99,485 | +€59,122 | +146% |
| Taxes | 450/3 | €17,351 | €29,715 | +€12,363 | +71.3% |
| Remuneration and social security | 454/9 | €23,012 | €69,771 | +€46,759 | +203% |
| Other amounts payable | 47/48 | €41,001 | - | -€41,001 | |
| Accrued charges and deferred income | 492/3 | €3,682 | €11,401 | +€7,719 | +210% |
| Remuneration, social security and pensions | 62 | €172,677 | €173,844 | +€1,168 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,487 | €19,358 | -€129 | -0.7% |
| Other operating charges | 640/8 | €13,628 | €12,763 | -€865 | -6.3% |
| Gross operating margin | 9900 | €270,751 | €225,176 | -€45,576 | -16.8% |
| Operating profit (loss) | 9901 | €64,959 | €19,210 | -€45,749 | -70.4% |
| Financial income | 75/76B | €28,816 | €28,648 | -€169 | -0.6% |
| Recurring financial income | 75 | €28,816 | €28,648 | -€169 | -0.6% |
| Financial charges | 65/66B | €54,521 | €44,384 | -€10,137 | -18.6% |
| Recurring financial charges | 65 | €54,521 | €44,384 | -€10,137 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | €39,255 | €3,474 | -€35,781 | -91.2% |
| Income taxes | 67/77 | €3,066 | €2,812 | -€254 | -8.3% |
| Profit (loss) for the period | 9904 | €36,188 | €662 | -€35,527 | -98.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,188 | €662 | -€35,527 | -98.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.