Apotheek Devos: 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 Devos
Largest movements
- Tangible fixed assets -€49,002
down €49,002 (-7.4%), from €660,678 to €611,676
of which Land and buildings: -€45,269
- Receivables within one year +€23,539
up €23,539 (+31.5%), from €74,824 to €98,364
of which Trade receivables: +€22,975
- Stocks and contracts +€17,227
up €17,227 (+9.0%), from €191,849 to €209,076
- Other debts +€96,448
up €96,448 (+61.0%), from €158,139 to €254,586
- Debts after one year -€70,183
down €70,183 (-13.2%), from €533,206 to €463,023
- Reserves -€23,497
down €23,497 (-93.7%), from €25,070 to €1,573
of which Distributable reserves: -€23,497
- Trade debts -€14,045
down €14,045 (-16.3%), from €86,119 to €72,074
- Gross operating margin +€11,789
up €11,789 (+7.6%), from €154,658 to €166,448
- Financial charges -€7,406
down €7,406 (-23.9%), from €31,037 to €23,631
- Staff costs +€3,482
up €3,482 (+4.2%), from €82,100 to €85,582
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.
Cash bridge derived
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 | €1,035,104 | €1,016,614 | -€18,490 | -1.8% |
| Fixed assets | 21/28 | €662,562 | €612,320 | -€50,243 | -7.6% |
| Intangible fixed assets | 21 | €1,884 | €644 | -€1,241 | -65.9% |
| Tangible fixed assets | 22/27 | €660,678 | €611,676 | -€49,002 | -7.4% |
| Land and buildings | 22 | €645,509 | €600,241 | -€45,269 | -7.0% |
| Plant, machinery and equipment | 23 | €13,630 | €4,203 | -€9,427 | -69.2% |
| Furniture and vehicles | 24 | €1,539 | €7,232 | +€5,693 | +369.9% |
| Current assets | 29/58 | €372,542 | €404,295 | +€31,753 | +8.5% |
| Stocks and contracts in progress | 3 | €191,849 | €209,076 | +€17,227 | +9.0% |
| Stocks | 30/36 | €191,849 | €209,076 | +€17,227 | +9.0% |
| Amounts receivable within one year | 40/41 | €74,824 | €98,364 | +€23,539 | +31.5% |
| Trade receivables | 40 | €72,107 | €95,082 | +€22,975 | +31.9% |
| Other amounts receivable | 41 | €2,717 | €3,282 | +€564 | +20.8% |
| Cash at bank and in hand | 54/58 | €93,899 | €87,374 | -€6,525 | -6.9% |
| Deferred charges and accrued income | 490/1 | €11,969 | €9,482 | -€2,488 | -20.8% |
| Total equity and liabilities | 10/49 | €1,035,104 | €1,016,614 | -€18,490 | -1.8% |
| Equity | 10/15 | €37,470 | €13,338 | -€24,132 | -64.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Other | 1109/19 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €25,070 | €1,573 | -€23,497 | -93.7% |
| Tax-exempt reserves | 132 | €1,573 | €1,573 | = | 0.0% |
| Distributable reserves | 133 | €23,497 | - | -€23,497 | |
| Profit (loss) carried forward | 14 | - | -€635 | -€635 | |
| Amounts payable | 17/49 | €997,634 | €1,003,276 | +€5,642 | +0.6% |
| Amounts payable after more than one year | 17 | €533,206 | €463,023 | -€70,183 | -13.2% |
| Financial debts | 170/4 | €533,206 | €463,023 | -€70,183 | -13.2% |
| Amounts payable within one year | 42/48 | €453,646 | €532,904 | +€79,258 | +17.5% |
| Current portion of amounts payable after more than one year | 42 | €68,575 | €70,183 | +€1,608 | +2.3% |
| Financial debts | 43 | €125,000 | €125,000 | = | 0.0% |
| Credit institutions | 430/8 | €125,000 | €125,000 | = | 0.0% |
| Trade debts | 44 | €86,119 | €72,074 | -€14,045 | -16.3% |
| Suppliers | 440/4 | €86,119 | €72,074 | -€14,045 | -16.3% |
| Taxes, remuneration and social security | 45 | €15,814 | €11,061 | -€4,753 | -30.1% |
| Taxes | 450/3 | €873 | - | -€873 | |
| Remuneration and social security | 454/9 | €14,940 | €11,061 | -€3,880 | -26.0% |
| Other amounts payable | 47/48 | €158,139 | €254,586 | +€96,448 | +61.0% |
| Accrued charges and deferred income | 492/3 | €10,783 | €7,350 | -€3,433 | -31.8% |
| Remuneration, social security and pensions | 62 | €82,100 | €85,582 | +€3,482 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €63,972 | €65,505 | +€1,533 | +2.4% |
| Other operating charges | 640/8 | €25,809 | €26,532 | +€724 | +2.8% |
| Gross operating margin | 9900 | €154,658 | €166,448 | +€11,789 | +7.6% |
| Operating profit (loss) | 9901 | -€17,222 | -€11,171 | +€6,050 | +35.1% |
| Financial income | 75/76B | €11,758 | €10,671 | -€1,088 | -9.2% |
| Recurring financial income | 75 | €11,758 | €10,671 | -€1,088 | -9.2% |
| Financial charges | 65/66B | €31,037 | €23,631 | -€7,406 | -23.9% |
| Recurring financial charges | 65 | €31,037 | €23,631 | -€7,406 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€36,501 | -€24,132 | +€12,369 | +33.9% |
| Profit (loss) for the period | 9904 | -€36,501 | -€24,132 | +€12,369 | +33.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,501 | -€24,132 | +€12,369 | +33.9% |
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 10 October 2026 via checked.be.