Apotheek DELNAT: what changed
What changed
Apotheek DELNAT
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€109,410
2024 · €111,293-€1,883
Equity
€421,825
2024 · €421,415+€410
Cash
€423,521
2024 · €390,540+€32,981
Balance sheet total
€1.0m
2024 · €1.0m+€1,845
Largest movements
Assets
- Tangible fixed assets -€35,820
down €35,820 (-9.9%), from €360,896 to €325,076
of which Land and buildings: -€20,776
- Cash +€32,981
up €32,981 (+8.4%), from €390,540 to €423,521
mainly Net result for the year (+€109,410) and Depreciation (+€37,378)
- Stocks and contracts +€11,411
up €11,411 (+8.7%), from €131,191 to €142,602
Equity and liabilities
- Debts after one year -€20,134
down €20,134 (-11.0%), from €183,748 to €163,614
- Other debts +€12,081
up €12,081 (+3.7%), from €326,730 to €338,811
Income statement
- Staff costs -€32,744
down €32,744 (-50.9%), from €64,309 to €31,565
- Gross operating margin -€25,758
down €25,758 (-10.9%), from €236,376 to €210,617
- Taxes +€4,775
up €4,775 (+30.7%), from €15,531 to €20,306
- Depreciation +€3,440
up €3,440 (+10.1%), from €33,938 to €37,378
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.
Result 2024
€111,293
Gross operating margin
-€25,758
Staff costs
+€32,744
Depreciation
-€3,440
Other operating charges
+€96
Financial income
-€2,190
Financial charges
+€1,440
Taxes
-€4,775
Result 2025
€109,410
raises the resultlowers the result
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.
From operations
+€162,948
Investment
-€1,558
Financing
-€128,410
Cash 2024
€390,540
From operations (derived)
+€162,948
Net result for the year
+€109,410
Depreciation
+€37,378
Stocks and contracts
-€11,411
Receivables within one year
+€9,435
Deferred charges and accrued income
-€2,708
Trade debts
+€8,603
Tax, wage and social debts
-€3,986
Other debts
+€12,081
Accrued charges and deferred income
+€4,147
Investment (derived)
-€1,558
Investment in fixed assets (net)
-€1,558
Financing
-€128,410
Debts after one year
-€20,134
Current portion of long-term debt
+€725
Contributions, distributions and other
-€109,000
Cash 2025
€423,521
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,037,117 | €1,038,962 | +€1,845 | +0.2% |
| Fixed assets | 21/28 | €360,896 | €325,076 | -€35,820 | -9.9% |
| Tangible fixed assets | 22/27 | €360,896 | €325,076 | -€35,820 | -9.9% |
| Land and buildings | 22 | €283,927 | €263,151 | -€20,776 | -7.3% |
| Plant, machinery and equipment | 23 | €33,616 | €28,336 | -€5,280 | -15.7% |
| Furniture and vehicles | 24 | €43,353 | €33,589 | -€9,764 | -22.5% |
| Current assets | 29/58 | €676,221 | €713,887 | +€37,666 | +5.6% |
| Stocks and contracts in progress | 3 | €131,191 | €142,602 | +€11,411 | +8.7% |
| Stocks | 30/36 | €131,191 | €142,602 | +€11,411 | +8.7% |
| Amounts receivable within one year | 40/41 | €134,046 | €124,611 | -€9,435 | -7.0% |
| Trade receivables | 40 | €128,064 | €123,397 | -€4,667 | -3.6% |
| Other amounts receivable | 41 | €5,982 | €1,215 | -€4,767 | -79.7% |
| Cash at bank and in hand | 54/58 | €390,540 | €423,521 | +€32,981 | +8.4% |
| Deferred charges and accrued income | 490/1 | €20,444 | €23,152 | +€2,708 | +13.2% |
| Total equity and liabilities | 10/49 | €1,037,117 | €1,038,962 | +€1,845 | +0.2% |
| Equity | 10/15 | €421,415 | €421,825 | +€410 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €409,015 | €409,425 | +€410 | +0.1% |
| Distributable reserves | 133 | €409,015 | €409,425 | +€410 | +0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €615,702 | €617,138 | +€1,435 | +0.2% |
| Amounts payable after more than one year | 17 | €183,748 | €163,614 | -€20,134 | -11.0% |
| Financial debts | 170/4 | €183,748 | €163,614 | -€20,134 | -11.0% |
| Amounts payable within one year | 42/48 | €427,504 | €444,927 | +€17,423 | +4.1% |
| Current portion of amounts payable after more than one year | 42 | €19,410 | €20,134 | +€725 | +3.7% |
| Trade debts | 44 | €70,653 | €79,256 | +€8,603 | +12.2% |
| Suppliers | 440/4 | €70,653 | €79,256 | +€8,603 | +12.2% |
| Taxes, remuneration and social security | 45 | €10,712 | €6,726 | -€3,986 | -37.2% |
| Taxes | 450/3 | €640 | €530 | -€110 | -17.2% |
| Remuneration and social security | 454/9 | €10,072 | €6,196 | -€3,876 | -38.5% |
| Other amounts payable | 47/48 | €326,730 | €338,811 | +€12,081 | +3.7% |
| Accrued charges and deferred income | 492/3 | €4,450 | €8,597 | +€4,147 | +93.2% |
| Non-recurring operating income | 76A | €13,575 | €0 | -€13,575 | -100% |
| Remuneration, social security and pensions | 62 | €64,309 | €31,565 | -€32,744 | -50.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,938 | €37,378 | +€3,440 | +10.1% |
| Other operating charges | 640/8 | €3,336 | €3,241 | -€96 | -2.9% |
| Gross operating margin | 9900 | €236,376 | €210,617 | -€25,758 | -10.9% |
| Operating profit (loss) | 9901 | €134,792 | €138,434 | +€3,641 | +2.7% |
| Financial income | 75/76B | €5,249 | €3,059 | -€2,190 | -41.7% |
| Recurring financial income | 75 | €5,249 | €3,059 | -€2,190 | -41.7% |
| Financial charges | 65/66B | €13,218 | €11,777 | -€1,440 | -10.9% |
| Recurring financial charges | 65 | €13,218 | €11,777 | -€1,440 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €126,824 | €129,716 | +€2,892 | +2.3% |
| Income taxes | 67/77 | €15,531 | €20,306 | +€4,775 | +30.7% |
| Profit (loss) for the period | 9904 | €111,293 | €109,410 | -€1,883 | -1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €111,293 | €109,410 | -€1,883 | -1.7% |
Next steps
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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 5 November 2026 via checked.be.