APOTHEEK DELESTRE: 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 DELESTRE
Largest movements
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Cash +€53,497
up €53,497 (+31.2%), from €171,415 to €224,911
mainly Current investments (+€200,000) and Net result for the year (+€22,901)
- Receivables within one year +€15,389
up €15,389 (+21.3%), from €72,232 to €87,621
- Tangible fixed assets -€6,151
down €6,151 (-27.6%), from €22,301 to €16,150
- Other debts -€138,534
down €138,534 (-97.6%), from €142,010 to €3,476
- Accrued charges and deferred income -€7,069
down €7,069 (-75.6%), from €9,352 to €2,283
- Staff costs +€38,150
up €38,150 (+22.8%), from €167,081 to €205,231
- Gross operating margin +€10,451
up €10,451 (+4.4%), from €239,953 to €250,405
- Taxes -€7,491
down €7,491 (-45.5%), from €16,450 to €8,959
- Financial income -€3,776
down €3,776 (-54.8%), from €6,895 to €3,119
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 | €602,415 | €458,309 | -€144,106 | -23.9% |
| Fixed assets | 21/28 | €22,301 | €16,150 | -€6,151 | -27.6% |
| Tangible fixed assets | 22/27 | €22,301 | €16,150 | -€6,151 | -27.6% |
| Furniture and vehicles | 24 | €22,301 | €16,150 | -€6,151 | -27.6% |
| Current assets | 29/58 | €580,114 | €442,159 | -€137,956 | -23.8% |
| Amounts receivable after more than one year | 29 | €107 | €107 | = | 0.0% |
| Other amounts receivable | 291 | €107 | €107 | = | 0.0% |
| Stocks and contracts in progress | 3 | €133,468 | €129,519 | -€3,949 | -3.0% |
| Stocks | 30/36 | €133,468 | €129,519 | -€3,949 | -3.0% |
| Amounts receivable within one year | 40/41 | €72,232 | €87,621 | +€15,389 | +21.3% |
| Trade receivables | 40 | €72,232 | €87,621 | +€15,389 | +21.3% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €171,415 | €224,911 | +€53,497 | +31.2% |
| Deferred charges and accrued income | 490/1 | €2,893 | - | -€2,893 | |
| Total equity and liabilities | 10/49 | €602,415 | €458,309 | -€144,106 | -23.9% |
| Equity | 10/15 | €382,374 | €381,872 | -€502 | -0.1% |
| 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 | €320,374 | €319,872 | -€502 | -0.2% |
| Non-distributable reserves | 130/1 | €12,996 | €12,996 | = | 0.0% |
| Legal reserve | 130 | €12,996 | €12,996 | = | 0.0% |
| Distributable reserves | 133 | €307,378 | €306,876 | -€502 | -0.2% |
| Amounts payable | 17/49 | €220,042 | €76,437 | -€143,604 | -65.3% |
| Amounts payable within one year | 42/48 | €210,689 | €74,154 | -€136,535 | -64.8% |
| Trade debts | 44 | €38,136 | €39,437 | +€1,301 | +3.4% |
| Suppliers | 440/4 | €38,136 | €39,437 | +€1,301 | +3.4% |
| Taxes, remuneration and social security | 45 | €30,542 | €31,241 | +€698 | +2.3% |
| Taxes | 450/3 | €13,076 | €5,073 | -€8,004 | -61.2% |
| Remuneration and social security | 454/9 | €17,466 | €26,168 | +€8,702 | +49.8% |
| Other amounts payable | 47/48 | €142,010 | €3,476 | -€138,534 | -97.6% |
| Accrued charges and deferred income | 492/3 | €9,352 | €2,283 | -€7,069 | -75.6% |
| Remuneration, social security and pensions | 62 | €167,081 | €205,231 | +€38,150 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,153 | €6,151 | -€2,003 | -24.6% |
| Other operating charges | 640/8 | €875 | €644 | -€231 | -26.4% |
| Gross operating margin | 9900 | €239,953 | €250,405 | +€10,451 | +4.4% |
| Operating profit (loss) | 9901 | €63,843 | €38,379 | -€25,465 | -39.9% |
| Financial income | 75/76B | €6,895 | €3,119 | -€3,776 | -54.8% |
| Recurring financial income | 75 | €6,895 | €3,119 | -€3,776 | -54.8% |
| Financial charges | 65/66B | €11,300 | €9,638 | -€1,662 | -14.7% |
| Recurring financial charges | 65 | €11,300 | €9,638 | -€1,662 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €59,439 | €31,861 | -€27,579 | -46.4% |
| Income taxes | 67/77 | €16,450 | €8,959 | -€7,491 | -45.5% |
| Profit (loss) for the period | 9904 | €42,989 | €22,901 | -€20,088 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €42,989 | €22,901 | -€20,088 | -46.7% |
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 29 October 2026 via checked.be.