Apotheek Delendeker: what changed
Apotheek Delendeker
Largest movements
- Stocks and contracts +€11,333
up €11,333 (+9.8%), from €115,667 to €127,001
- Receivables within one year +€8,260
up €8,260 (+19.3%), from €42,820 to €51,080
of which Trade receivables: +€4,199
- Cash +€5,909
up €5,909 (+9.3%), from €63,542 to €69,451
mainly Net result for the year (+€20,425) and Tax, wage and social debts (+€8,045)
- Profit (loss) carried forward +€20,425
up €20,425 (+24.6%), from €83,079 to €103,504
- Tax, wage and social debts +€8,045
up €8,045 (+871%), from €924 to €8,969
- Other operating charges -€12,639
down €12,639 (-81.0%), from €15,610 to €2,970
- Gross operating margin +€11,256
up €11,256 (+46.0%), from €24,444 to €35,699
- Taxes +€7,384
up €7,384 (+964%), from €766 to €8,150
- Financial charges -€5,101
down €5,101 (-97.4%), from €5,236 to €135
- Depreciation -€607
down €607 (-12.3%), from €4,930 to €4,323
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 | €235,248 | €261,811 | +€26,563 | +11.3% |
| Fixed assets | 21/28 | €12,291 | €13,299 | +€1,008 | +8.2% |
| Tangible fixed assets | 22/27 | €12,291 | €13,299 | +€1,008 | +8.2% |
| Land and buildings | 22 | €12,291 | €8,288 | -€4,003 | -32.6% |
| Plant, machinery and equipment | 23 | €0 | €5,011 | +€5,011 | |
| Current assets | 29/58 | €222,957 | €248,512 | +€25,555 | +11.5% |
| Stocks and contracts in progress | 3 | €115,667 | €127,001 | +€11,333 | +9.8% |
| Stocks | 30/36 | €115,667 | €127,001 | +€11,333 | +9.8% |
| Amounts receivable within one year | 40/41 | €42,820 | €51,080 | +€8,260 | +19.3% |
| Trade receivables | 40 | €35,194 | €39,393 | +€4,199 | +11.9% |
| Other amounts receivable | 41 | €7,626 | €11,687 | +€4,061 | +53.3% |
| Cash at bank and in hand | 54/58 | €63,542 | €69,451 | +€5,909 | +9.3% |
| Deferred charges and accrued income | 490/1 | €928 | €980 | +€52 | +5.6% |
| Total equity and liabilities | 10/49 | €235,248 | €261,811 | +€26,563 | +11.3% |
| Equity | 10/15 | €209,362 | €229,787 | +€20,425 | +9.8% |
| Contributions | 10/11 | €105,355 | €105,355 | = | 0.0% |
| Reserves | 13 | €20,928 | €20,928 | = | 0.0% |
| Distributable reserves | 133 | €20,928 | €20,928 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,079 | €103,504 | +€20,425 | +24.6% |
| Amounts payable | 17/49 | €25,886 | €32,024 | +€6,138 | +23.7% |
| Amounts payable within one year | 42/48 | €25,886 | €32,024 | +€6,138 | +23.7% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €24,962 | €23,055 | -€1,907 | -7.6% |
| Suppliers | 440/4 | €24,962 | €23,055 | -€1,907 | -7.6% |
| Taxes, remuneration and social security | 45 | €924 | €8,969 | +€8,045 | +871% |
| Taxes | 450/3 | €924 | €8,969 | +€8,045 | +871% |
| Non-recurring operating income | 76A | €200 | €0 | -€200 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,930 | €4,323 | -€607 | -12.3% |
| Other operating charges | 640/8 | €15,610 | €2,970 | -€12,639 | -81.0% |
| Gross operating margin | 9900 | €24,444 | €35,699 | +€11,256 | +46.0% |
| Operating profit (loss) | 9901 | €3,904 | €28,406 | +€24,502 | +628% |
| Financial income | 75/76B | €74 | €304 | +€229 | +309% |
| Recurring financial income | 75 | €74 | €304 | +€229 | +309% |
| Financial charges | 65/66B | €5,236 | €135 | -€5,101 | -97.4% |
| Recurring financial charges | 65 | €5,236 | €135 | -€5,101 | -97.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,257 | €28,575 | +€29,832 | |
| Income taxes | 67/77 | €766 | €8,150 | +€7,384 | +964% |
| Profit (loss) for the period | 9904 | -€2,023 | €20,425 | +€22,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,023 | €20,425 | +€22,448 |
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 8 November 2026 via checked.be.