APOTHEEK DEWAELE - IDE: 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 DEWAELE - IDE
Largest movements
- Current investments +€110,444
new in 2025: €110,444
- Cash -€69,644
down €69,644 (-37.9%), from €183,608 to €113,964
mainly Current investments (-€110,444) and Receivables within one year (-€33,264)
- Tangible fixed assets -€42,398
down €42,398 (-7.7%), from €548,288 to €505,890
of which Land and buildings: -€139,280
- Receivables within one year +€33,264
up €33,264 (+18.2%), from €183,016 to €216,280
of which Trade receivables: +€30,992
- Reserves +€31,328
up €31,328 (+5.5%), from €574,213 to €605,542
- Other debts +€22,344
up €22,344 (+8.5%), from €263,772 to €286,116
- Current portion of long-term debt -€19,070
down €19,070 (-66.3%), from €28,756 to €9,687
- Trade debts +€11,692
up €11,692 (+10.3%), from €113,946 to €125,639
- Turnover +€131,952
up €131,952 (+5.8%), from €2.3m to €2.4m
- Gross operating margin +€91,347
up €91,347 (+159%), from €57,281 to €148,628
- Purchases and services +€38,818
up €38,818 (+1.7%), from €2.2m to €2.3m
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 | €1,046,281 | €1,080,027 | +€33,746 | +3.2% |
| Fixed assets | 21/28 | €548,369 | €505,971 | -€42,398 | -7.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €548,288 | €505,890 | -€42,398 | -7.7% |
| Land and buildings | 22 | €497,690 | €358,410 | -€139,280 | -28.0% |
| Plant, machinery and equipment | 23 | €50,597 | €137,756 | +€87,159 | +172% |
| Furniture and vehicles | 24 | €0 | €9,723 | +€9,723 | |
| Financial fixed assets | 28 | €81 | €81 | = | 0.0% |
| Current assets | 29/58 | €497,913 | €574,056 | +€76,143 | +15.3% |
| Stocks and contracts in progress | 3 | €124,847 | €127,510 | +€2,663 | +2.1% |
| Stocks | 30/36 | €124,847 | €127,510 | +€2,663 | +2.1% |
| Amounts receivable within one year | 40/41 | €183,016 | €216,280 | +€33,264 | +18.2% |
| Trade receivables | 40 | €172,848 | €203,840 | +€30,992 | +17.9% |
| Other amounts receivable | 41 | €10,168 | €12,440 | +€2,272 | +22.3% |
| Current investments | 50/53 | - | €110,444 | +€110,444 | |
| Cash at bank and in hand | 54/58 | €183,608 | €113,964 | -€69,644 | -37.9% |
| Deferred charges and accrued income | 490/1 | €6,441 | €5,859 | -€583 | -9.0% |
| Total equity and liabilities | 10/49 | €1,046,281 | €1,080,027 | +€33,746 | +3.2% |
| Equity | 10/15 | €592,813 | €624,142 | +€31,328 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €574,213 | €605,542 | +€31,328 | +5.5% |
| Distributable reserves | 133 | €574,213 | €605,542 | +€31,328 | +5.5% |
| Amounts payable | 17/49 | €453,468 | €455,885 | +€2,417 | +0.5% |
| Amounts payable after more than one year | 17 | €13,750 | €4,608 | -€9,142 | -66.5% |
| Financial debts | 170/4 | €13,750 | €4,608 | -€9,142 | -66.5% |
| Amounts payable within one year | 42/48 | €439,718 | €450,875 | +€11,157 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €28,756 | €9,687 | -€19,070 | -66.3% |
| Trade debts | 44 | €113,946 | €125,639 | +€11,692 | +10.3% |
| Suppliers | 440/4 | €113,946 | €125,639 | +€11,692 | +10.3% |
| Taxes, remuneration and social security | 45 | €33,244 | €29,434 | -€3,810 | -11.5% |
| Taxes | 450/3 | €18,593 | €18,538 | -€54 | -0.3% |
| Remuneration and social security | 454/9 | €14,651 | €10,896 | -€3,755 | -25.6% |
| Other amounts payable | 47/48 | €263,772 | €286,116 | +€22,344 | +8.5% |
| Accrued charges and deferred income | 492/3 | - | €402 | +€402 | |
| Turnover | 70 | €2,288,445 | €2,420,397 | +€131,952 | +5.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,238,845 | €2,277,663 | +€38,818 | +1.7% |
| Remuneration, social security and pensions | 62 | €30,258 | €33,097 | +€2,839 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,664 | €58,532 | +€2,868 | +5.2% |
| Other operating charges | 640/8 | €4,448 | €5,216 | +€767 | +17.2% |
| Gross operating margin | 9900 | €57,281 | €148,628 | +€91,347 | +159% |
| Operating profit (loss) | 9901 | -€33,090 | €51,783 | +€84,873 | |
| Financial income | 75/76B | €2,192 | €4,154 | +€1,962 | +89.5% |
| Recurring financial income | 75 | €2,192 | €4,154 | +€1,962 | +89.5% |
| Financial charges | 65/66B | €22,195 | €21,054 | -€1,141 | -5.1% |
| Recurring financial charges | 65 | €22,195 | €21,054 | -€1,141 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | -€53,093 | €34,882 | +€87,976 | |
| Income taxes | 67/77 | €527 | €3,554 | +€3,027 | +575% |
| Profit (loss) for the period | 9904 | -€53,620 | €31,328 | +€84,948 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,620 | €31,328 | +€84,948 |
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 30 October 2026 via checked.be.