APOTHEEK DELPLANCKE: what changed
APOTHEEK DELPLANCKE
Largest movements
- Cash +€155,709
up €155,709 (+99.2%), from €156,996 to €312,705
mainly Net result for the year (+€140,953) and Depreciation (+€43,082)
- Tangible fixed assets -€43,082
down €43,082 (-9.0%), from €481,181 to €438,099
of which Land and buildings: -€40,767
- Receivables within one year +€19,854
up €19,854 (+10.8%), from €184,641 to €204,495
of which Other amounts receivable: +€18,801
- Stocks and contracts -€14,710
down €14,710 (-9.4%), from €156,546 to €141,836
- Reserves +€141,041
up €141,041 (+18.7%), from €755,859 to €896,900
- Debts after one year -€23,978
down €23,978 (-28.6%), from €83,744 to €59,766
- Current portion of long-term debt -€15,944
down €15,944 (-38.1%), from €41,877 to €25,933
- Trade debts +€11,879
up €11,879 (+14.4%), from €82,224 to €94,103
- Gross operating margin +€9,024
up €9,024 (+3.8%), from €234,391 to €243,415
- Depreciation -€6,938
down €6,938 (-13.9%), from €50,020 to €43,082
- Taxes +€5,356
up €5,356 (+12.0%), from €44,606 to €49,962
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 | €985,975 | €1,106,284 | +€120,309 | +12.2% |
| Fixed assets | 21/28 | €481,181 | €438,099 | -€43,082 | -9.0% |
| Tangible fixed assets | 22/27 | €481,181 | €438,099 | -€43,082 | -9.0% |
| Land and buildings | 22 | €474,789 | €434,022 | -€40,767 | -8.6% |
| Plant, machinery and equipment | 23 | €6,392 | €4,077 | -€2,315 | -36.2% |
| Current assets | 29/58 | €504,794 | €668,186 | +€163,391 | +32.4% |
| Stocks and contracts in progress | 3 | €156,546 | €141,836 | -€14,710 | -9.4% |
| Stocks | 30/36 | €156,546 | €141,836 | -€14,710 | -9.4% |
| Amounts receivable within one year | 40/41 | €184,641 | €204,495 | +€19,854 | +10.8% |
| Trade receivables | 40 | €104,271 | €105,324 | +€1,053 | +1.0% |
| Other amounts receivable | 41 | €80,370 | €99,171 | +€18,801 | +23.4% |
| Cash at bank and in hand | 54/58 | €156,996 | €312,705 | +€155,709 | +99.2% |
| Deferred charges and accrued income | 490/1 | €6,611 | €9,150 | +€2,538 | +38.4% |
| Total equity and liabilities | 10/49 | €985,975 | €1,106,284 | +€120,309 | +12.2% |
| Equity | 10/15 | €774,539 | €915,492 | +€140,953 | +18.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €755,859 | €896,900 | +€141,041 | +18.7% |
| Distributable reserves | 133 | €755,859 | €896,900 | +€141,041 | +18.7% |
| Profit (loss) carried forward | 14 | €88 | - | -€88 | |
| Amounts payable | 17/49 | €211,436 | €190,792 | -€20,644 | -9.8% |
| Amounts payable after more than one year | 17 | €83,744 | €59,766 | -€23,978 | -28.6% |
| Financial debts | 170/4 | €83,744 | €59,766 | -€23,978 | -28.6% |
| Amounts payable within one year | 42/48 | €127,293 | €130,735 | +€3,442 | +2.7% |
| Current portion of amounts payable after more than one year | 42 | €41,877 | €25,933 | -€15,944 | -38.1% |
| Trade debts | 44 | €82,224 | €94,103 | +€11,879 | +14.4% |
| Suppliers | 440/4 | €82,224 | €94,103 | +€11,879 | +14.4% |
| Taxes, remuneration and social security | 45 | - | €414 | +€414 | |
| Taxes | 450/3 | - | €414 | +€414 | |
| Other amounts payable | 47/48 | €3,191 | €10,285 | +€7,093 | +222% |
| Accrued charges and deferred income | 492/3 | €400 | €292 | -€108 | -27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,020 | €43,082 | -€6,938 | -13.9% |
| Other operating charges | 640/8 | €7,505 | €6,967 | -€538 | -7.2% |
| Gross operating margin | 9900 | €234,391 | €243,415 | +€9,024 | +3.8% |
| Operating profit (loss) | 9901 | €176,866 | €193,366 | +€16,500 | +9.3% |
| Financial income | 75/76B | €1,800 | €1,847 | +€47 | +2.6% |
| Recurring financial income | 75 | €1,800 | €1,847 | +€47 | +2.6% |
| Financial charges | 65/66B | €5,839 | €4,298 | -€1,541 | -26.4% |
| Recurring financial charges | 65 | €5,839 | €4,298 | -€1,541 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €172,827 | €190,915 | +€18,087 | +10.5% |
| Income taxes | 67/77 | €44,606 | €49,962 | +€5,356 | +12.0% |
| Profit (loss) for the period | 9904 | €128,221 | €140,953 | +€12,732 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €128,221 | €140,953 | +€12,732 | +9.9% |
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 5 November 2026 via checked.be.