APOTHEEK DIERICKX: what changed
What changed
APOTHEEK DIERICKX
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€28,486
2024 · €66,426-€37,940
Equity
€392,756
2024 · €715,270-€322,514
Cash
€258,550
2024 · €570,585-€312,035
Balance sheet total
€647,194
2024 · €965,048-€317,855
Largest movements
Assets
- Cash -€312,035
down €312,035 (-54.7%), from €570,585 to €258,550
mainly Contributions, distributions and other (-€351,000) and Receivables within one year (-€23,767)
- Stocks and contracts -€24,787
down €24,787 (-13.7%), from €180,464 to €155,677
- Receivables within one year +€23,767
up €23,767 (+19.1%), from €124,272 to €148,039
of which Trade receivables: +€23,056
Equity and liabilities
- Contributions -€351,000
down €351,000 (-95.0%), from €369,592 to €18,592
- Reserves +€28,486
up €28,486 (+8.2%), from €345,678 to €374,164
of which Distributable reserves: +€28,486
- Trade debts +€10,545
up €10,545 (+6.9%), from €152,569 to €163,114
Income statement
- Gross operating margin -€38,790
down €38,790 (-13.5%), from €287,567 to €248,777
- Staff costs +€14,451
up €14,451 (+8.4%), from €171,259 to €185,710
- Taxes -€13,757
down €13,757 (-56.5%), from €24,332 to €10,575
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.
Result 2024
€66,426
Gross operating margin
-€38,790
Staff costs
-€14,451
Depreciation
-€833
Other operating charges
+€607
Financial income
+€1,316
Financial charges
+€454
Taxes
+€13,757
Result 2025
€28,486
raises the resultlowers the result
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.
From operations
+€51,303
Investment
-€12,339
Financing
-€351,000
Cash 2024
€570,585
From operations (derived)
+€51,303
Net result for the year
+€28,486
Depreciation
+€21,645
Stocks and contracts
+€24,787
Receivables within one year
-€23,767
Deferred charges and accrued income
-€4,507
Trade debts
+€10,545
Tax, wage and social debts
-€9,198
Other debts
+€807
Accrued charges and deferred income
+€2,506
Investment (derived)
-€12,339
Investment in fixed assets (net)
-€12,339
Financing
-€351,000
Contributions, distributions and other
-€351,000
Cash 2025
€258,550
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €965,048 | €647,194 | -€317,855 | -32.9% |
| Fixed assets | 21/28 | €60,149 | €50,843 | -€9,306 | -15.5% |
| Tangible fixed assets | 22/27 | €60,149 | €50,843 | -€9,306 | -15.5% |
| Land and buildings | 22 | €55,897 | €43,971 | -€11,926 | -21.3% |
| Plant, machinery and equipment | 23 | - | €1,601 | +€1,601 | |
| Furniture and vehicles | 24 | €4,252 | €5,271 | +€1,019 | +24.0% |
| Current assets | 29/58 | €904,899 | €596,351 | -€308,549 | -34.1% |
| Amounts receivable after more than one year | 29 | €1,015 | €1,015 | = | 0.0% |
| Other amounts receivable | 291 | €1,015 | €1,015 | = | 0.0% |
| Stocks and contracts in progress | 3 | €180,464 | €155,677 | -€24,787 | -13.7% |
| Stocks | 30/36 | €180,464 | €155,677 | -€24,787 | -13.7% |
| Amounts receivable within one year | 40/41 | €124,272 | €148,039 | +€23,767 | +19.1% |
| Trade receivables | 40 | €114,711 | €137,767 | +€23,056 | +20.1% |
| Other amounts receivable | 41 | €9,561 | €10,273 | +€711 | +7.4% |
| Current investments | 50/53 | €18,311 | €18,311 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €570,585 | €258,550 | -€312,035 | -54.7% |
| Deferred charges and accrued income | 490/1 | €10,251 | €14,758 | +€4,507 | +44.0% |
| Total equity and liabilities | 10/49 | €965,048 | €647,194 | -€317,855 | -32.9% |
| Equity | 10/15 | €715,270 | €392,756 | -€322,514 | -45.1% |
| Contributions | 10/11 | €369,592 | €18,592 | -€351,000 | -95.0% |
| Reserves | 13 | €345,678 | €374,164 | +€28,486 | +8.2% |
| Tax-exempt reserves | 132 | €462 | €462 | = | 0.0% |
| Distributable reserves | 133 | €345,216 | €373,702 | +€28,486 | +8.3% |
| Amounts payable | 17/49 | €249,778 | €254,438 | +€4,660 | +1.9% |
| Amounts payable within one year | 42/48 | €246,451 | €248,605 | +€2,154 | +0.9% |
| Trade debts | 44 | €152,569 | €163,114 | +€10,545 | +6.9% |
| Suppliers | 440/4 | €152,569 | €163,114 | +€10,545 | +6.9% |
| Taxes, remuneration and social security | 45 | €44,161 | €34,963 | -€9,198 | -20.8% |
| Taxes | 450/3 | €16,115 | €12,473 | -€3,642 | -22.6% |
| Remuneration and social security | 454/9 | €28,046 | €22,490 | -€5,556 | -19.8% |
| Other amounts payable | 47/48 | €49,721 | €50,528 | +€807 | +1.6% |
| Accrued charges and deferred income | 492/3 | €3,327 | €5,833 | +€2,506 | +75.3% |
| Remuneration, social security and pensions | 62 | €171,259 | €185,710 | +€14,451 | +8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,811 | €21,645 | +€833 | +4.0% |
| Other operating charges | 640/8 | €1,541 | €934 | -€607 | -39.4% |
| Gross operating margin | 9900 | €287,567 | €248,777 | -€38,790 | -13.5% |
| Operating profit (loss) | 9901 | €93,956 | €40,489 | -€53,467 | -56.9% |
| Financial income | 75/76B | €1,801 | €3,117 | +€1,316 | +73.1% |
| Recurring financial income | 75 | €1,801 | €3,117 | +€1,316 | +73.1% |
| Financial charges | 65/66B | €4,999 | €4,545 | -€454 | -9.1% |
| Recurring financial charges | 65 | €4,999 | €4,545 | -€454 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €90,759 | €39,061 | -€51,697 | -57.0% |
| Income taxes | 67/77 | €24,332 | €10,575 | -€13,757 | -56.5% |
| Profit (loss) for the period | 9904 | €66,426 | €28,486 | -€37,940 | -57.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,426 | €28,486 | -€37,940 | -57.1% |
Next steps
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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 6 November 2026 via checked.be.