APOTHEEK DESCHILDER: 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 DESCHILDER
Largest movements
- Cash +€31,044
up €31,044 (+20.9%), from €148,793 to €179,837
mainly Net result for the year (+€66,795) and Other debts (+€15,453)
- Current investments -€8,000
down €8,000 (-16.9%), from €47,290 to €39,290
- Stocks and contracts +€4,766
up €4,766 (+5.7%), from €83,141 to €87,907
- Tangible fixed assets -€4,080
down €4,080 (-30.9%), from €13,197 to €9,116
- Other debts +€15,453
up €15,453 (+17.2%), from €89,637 to €105,090
- Reserves +€11,795
up €11,795 (+5.6%), from €211,504 to €223,299
- Staff costs -€27,566
down €27,566 (-99.9%), from €27,586 to €19
- Gross operating margin -€12,889
down €12,889 (-11.2%), from €115,184 to €102,294
- Taxes +€2,104
up €2,104 (+13.4%), from €15,663 to €17,767
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 | €377,349 | €402,177 | +€24,828 | +6.6% |
| Fixed assets | 21/28 | €13,197 | €9,116 | -€4,080 | -30.9% |
| Tangible fixed assets | 22/27 | €13,197 | €9,116 | -€4,080 | -30.9% |
| Plant, machinery and equipment | 23 | €4,792 | €3,068 | -€1,725 | -36.0% |
| Furniture and vehicles | 24 | €3,989 | €2,859 | -€1,130 | -28.3% |
| Other tangible fixed assets | 26 | €4,415 | €3,190 | -€1,225 | -27.7% |
| Current assets | 29/58 | €364,152 | €393,061 | +€28,908 | +7.9% |
| Stocks and contracts in progress | 3 | €83,141 | €87,907 | +€4,766 | +5.7% |
| Stocks | 30/36 | €83,141 | €87,907 | +€4,766 | +5.7% |
| Amounts receivable within one year | 40/41 | €81,623 | €80,858 | -€765 | -0.9% |
| Trade receivables | 40 | €65,695 | €68,627 | +€2,932 | +4.5% |
| Other amounts receivable | 41 | €15,928 | €12,231 | -€3,697 | -23.2% |
| Current investments | 50/53 | €47,290 | €39,290 | -€8,000 | -16.9% |
| Cash at bank and in hand | 54/58 | €148,793 | €179,837 | +€31,044 | +20.9% |
| Deferred charges and accrued income | 490/1 | €3,306 | €5,169 | +€1,863 | +56.4% |
| Total equity and liabilities | 10/49 | €377,349 | €402,177 | +€24,828 | +6.6% |
| Equity | 10/15 | €230,104 | €241,899 | +€11,795 | +5.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €211,504 | €223,299 | +€11,795 | +5.6% |
| Distributable reserves | 133 | €211,504 | €223,299 | +€11,795 | +5.6% |
| Amounts payable | 17/49 | €147,245 | €160,278 | +€13,033 | +8.9% |
| Amounts payable within one year | 42/48 | €145,052 | €158,333 | +€13,281 | +9.2% |
| Trade debts | 44 | €55,156 | €53,243 | -€1,913 | -3.5% |
| Suppliers | 440/4 | €55,156 | €53,243 | -€1,913 | -3.5% |
| Taxes, remuneration and social security | 45 | €260 | - | -€260 | |
| Taxes | 450/3 | €100 | - | -€100 | |
| Remuneration and social security | 454/9 | €160 | - | -€160 | |
| Other amounts payable | 47/48 | €89,637 | €105,090 | +€15,453 | +17.2% |
| Accrued charges and deferred income | 492/3 | €2,193 | €1,945 | -€247 | -11.3% |
| Remuneration, social security and pensions | 62 | €27,586 | €19 | -€27,566 | -99.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,388 | €5,336 | -€52 | -1.0% |
| Other operating charges | 640/8 | €543 | €772 | +€229 | +42.1% |
| Gross operating margin | 9900 | €115,184 | €102,294 | -€12,889 | -11.2% |
| Operating profit (loss) | 9901 | €81,666 | €96,167 | +€14,500 | +17.8% |
| Financial income | 75/76B | €3,249 | €2,689 | -€560 | -17.2% |
| Recurring financial income | 75 | €3,249 | €2,689 | -€560 | -17.2% |
| Financial charges | 65/66B | €14,914 | €14,294 | -€620 | -4.2% |
| Recurring financial charges | 65 | €14,914 | €14,294 | -€620 | -4.2% |
| Profit (loss) for the period before taxes | 9903 | €70,001 | €84,562 | +€14,560 | +20.8% |
| Income taxes | 67/77 | €15,663 | €17,767 | +€2,104 | +13.4% |
| Profit (loss) for the period | 9904 | €54,338 | €66,795 | +€12,456 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | €54,338 | €66,795 | +€12,456 | +22.9% |
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 29 October 2026 via checked.be.