APOTHEEK DERIDDER: 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 DERIDDER
Largest movements
- Cash -€65,377
down €65,377 (-28.1%), from €232,410 to €167,033
mainly Other debts (-€85,101) and Contributions, distributions and other (-€50,000)
- Tangible fixed assets -€25,790
down €25,790 (-38.6%), from €66,739 to €40,949
- Stocks and contracts +€18,382
up €18,382 (+11.9%), from €155,054 to €173,436
- Receivables within one year +€17,574
up €17,574 (+23.6%), from €74,424 to €91,998
of which Trade receivables: +€17,574
- Other debts -€85,101
down €85,101 (-54.4%), from €156,500 to €71,399
- Profit (loss) carried forward +€58,261
up €58,261 (+29.3%), from €199,000 to €257,261
- Debts after one year -€31,561
down €31,561 (-62.4%), from €50,609 to €19,048
- Staff costs +€39,831
up €39,831 (+39.9%), from €99,797 to €139,628
- Gross operating margin +€12,119
up €12,119 (+4.1%), from €296,982 to €309,100
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 | €544,794 | €488,451 | -€56,343 | -10.3% |
| Fixed assets | 21/28 | €71,739 | €45,949 | -€25,790 | -35.9% |
| Tangible fixed assets | 22/27 | €66,739 | €40,949 | -€25,790 | -38.6% |
| Plant, machinery and equipment | 23 | €66,739 | €40,949 | -€25,790 | -38.6% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €473,055 | €442,502 | -€30,552 | -6.5% |
| Stocks and contracts in progress | 3 | €155,054 | €173,436 | +€18,382 | +11.9% |
| Stocks | 30/36 | €155,054 | €173,436 | +€18,382 | +11.9% |
| Amounts receivable within one year | 40/41 | €74,424 | €91,998 | +€17,574 | +23.6% |
| Trade receivables | 40 | €74,424 | €91,998 | +€17,574 | +23.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €232,410 | €167,033 | -€65,377 | -28.1% |
| Deferred charges and accrued income | 490/1 | €11,166 | €10,035 | -€1,131 | -10.1% |
| Total equity and liabilities | 10/49 | €544,794 | €488,451 | -€56,343 | -10.3% |
| Equity | 10/15 | €219,405 | €277,666 | +€58,261 | +26.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €199,000 | €257,261 | +€58,261 | +29.3% |
| Amounts payable | 17/49 | €325,389 | €210,785 | -€114,603 | -35.2% |
| Amounts payable after more than one year | 17 | €50,609 | €19,048 | -€31,561 | -62.4% |
| Financial debts | 170/4 | €50,609 | €19,048 | -€31,561 | -62.4% |
| Amounts payable within one year | 42/48 | €273,304 | €190,293 | -€83,011 | -30.4% |
| Current portion of amounts payable after more than one year | 42 | €31,147 | €31,561 | +€414 | +1.3% |
| Trade debts | 44 | €58,048 | €62,918 | +€4,870 | +8.4% |
| Suppliers | 440/4 | €58,048 | €62,918 | +€4,870 | +8.4% |
| Taxes, remuneration and social security | 45 | €27,610 | €24,416 | -€3,194 | -11.6% |
| Taxes | 450/3 | €2,590 | €1,711 | -€879 | -33.9% |
| Remuneration and social security | 454/9 | €25,020 | €22,705 | -€2,315 | -9.3% |
| Other amounts payable | 47/48 | €156,500 | €71,399 | -€85,101 | -54.4% |
| Accrued charges and deferred income | 492/3 | €1,476 | €1,444 | -€31 | -2.1% |
| Remuneration, social security and pensions | 62 | €99,797 | €139,628 | +€39,831 | +39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,169 | €35,240 | +€1,071 | +3.1% |
| Other operating charges | 640/8 | €142 | €157 | +€14 | +10.1% |
| Gross operating margin | 9900 | €296,982 | €309,100 | +€12,119 | +4.1% |
| Operating profit (loss) | 9901 | €162,873 | €134,075 | -€28,798 | -17.7% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €8,024 | €5,685 | -€2,339 | -29.2% |
| Recurring financial charges | 65 | €8,024 | €5,685 | -€2,339 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | €154,849 | €128,460 | -€26,389 | -17.0% |
| Income taxes | 67/77 | €18,067 | €20,199 | +€2,132 | +11.8% |
| Profit (loss) for the period | 9904 | €136,782 | €108,261 | -€28,521 | -20.9% |
| Profit (loss) for the period to be appropriated | 9905 | €136,782 | €108,261 | -€28,521 | -20.9% |
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 21 October 2026 via checked.be.