APOTHEEK DIRKS: 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 DIRKS
Largest movements
- Receivables within one year -€69,808
down €69,808 (-56.6%), from €123,413 to €53,605
of which Other amounts receivable: -€58,832
- Cash -€23,566
down €23,566 (-22.5%), from €104,620 to €81,054
mainly Other debts (-€40,904) and Debts after one year (-€26,973)
- Tangible fixed assets -€14,900
down €14,900 (-27.1%), from €55,000 to €40,100
of which Land and buildings: -€22,126
- Intangible fixed assets -€10,680
no longer reported in 2025 (was €10,680)
- Stocks and contracts +€9,761
up €9,761 (+8.0%), from €122,651 to €132,412
- Other debts -€40,904
down €40,904 (-66.7%), from €61,288 to €20,385
- Debts after one year -€26,973
down €26,973 (-67.1%), from €40,221 to €13,248
- Current portion of long-term debt -€25,598
down €25,598 (-48.7%), from €52,571 to €26,973
- Trade debts -€23,003
down €23,003 (-20.4%), from €112,786 to €89,783
- Profit (loss) carried forward +€15,699
up €15,699 (+35.9%), from €43,748 to €59,447
- Gross operating margin +€6,937
up €6,937 (+6.3%), from €109,388 to €116,325
- Financial charges +€4,861
up €4,861 (+53.3%), from €9,124 to €13,985
- Staff costs -€2,488
down €2,488 (-5.8%), from €42,748 to €40,260
- Taxes +€1,936
up €1,936 (+50.6%), from €3,825 to €5,761
- Financial income -€1,241
down €1,241 (-60.9%), from €2,039 to €798
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 | €425,086 | €323,845 | -€101,241 | -23.8% |
| Fixed assets | 21/28 | €65,680 | €40,100 | -€25,580 | -38.9% |
| Intangible fixed assets | 21 | €10,680 | - | -€10,680 | |
| Tangible fixed assets | 22/27 | €55,000 | €40,100 | -€14,900 | -27.1% |
| Land and buildings | 22 | €29,563 | €7,437 | -€22,126 | -74.8% |
| Plant, machinery and equipment | 23 | €25,437 | €32,663 | +€7,226 | +28.4% |
| Current assets | 29/58 | €359,406 | €283,745 | -€75,661 | -21.1% |
| Stocks and contracts in progress | 3 | €122,651 | €132,412 | +€9,761 | +8.0% |
| Stocks | 30/36 | €122,651 | €132,412 | +€9,761 | +8.0% |
| Amounts receivable within one year | 40/41 | €123,413 | €53,605 | -€69,808 | -56.6% |
| Trade receivables | 40 | €48,481 | €37,505 | -€10,976 | -22.6% |
| Other amounts receivable | 41 | €74,932 | €16,100 | -€58,832 | -78.5% |
| Current investments | 50/53 | €4,102 | €9,102 | +€5,000 | +122% |
| Cash at bank and in hand | 54/58 | €104,620 | €81,054 | -€23,566 | -22.5% |
| Deferred charges and accrued income | 490/1 | €4,620 | €7,572 | +€2,953 | +63.9% |
| Total equity and liabilities | 10/49 | €425,086 | €323,845 | -€101,241 | -23.8% |
| Equity | 10/15 | €75,094 | €90,793 | +€15,699 | +20.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,746 | €12,746 | = | 0.0% |
| Distributable reserves | 133 | €12,746 | €12,746 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,748 | €59,447 | +€15,699 | +35.9% |
| Amounts payable | 17/49 | €349,992 | €233,052 | -€116,940 | -33.4% |
| Amounts payable after more than one year | 17 | €40,221 | €13,248 | -€26,973 | -67.1% |
| Financial debts | 170/4 | €40,221 | €13,248 | -€26,973 | -67.1% |
| Amounts payable within one year | 42/48 | €306,687 | €217,303 | -€89,384 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €52,571 | €26,973 | -€25,598 | -48.7% |
| Financial debts | 43 | €75,000 | €75,000 | = | 0.0% |
| Credit institutions | 430/8 | €75,000 | €75,000 | = | 0.0% |
| Trade debts | 44 | €112,786 | €89,783 | -€23,003 | -20.4% |
| Suppliers | 440/4 | €112,786 | €89,783 | -€23,003 | -20.4% |
| Taxes, remuneration and social security | 45 | €5,042 | €5,162 | +€121 | +2.4% |
| Taxes | 450/3 | €96 | - | -€96 | |
| Remuneration and social security | 454/9 | €4,946 | €5,162 | +€217 | +4.4% |
| Other amounts payable | 47/48 | €61,288 | €20,385 | -€40,904 | -66.7% |
| Accrued charges and deferred income | 492/3 | €3,084 | €2,501 | -€583 | -18.9% |
| Remuneration, social security and pensions | 62 | €42,748 | €40,260 | -€2,488 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,074 | €37,839 | +€764 | +2.1% |
| Other operating charges | 640/8 | €3,030 | €3,579 | +€550 | +18.1% |
| Gross operating margin | 9900 | €109,388 | €116,325 | +€6,937 | +6.3% |
| Operating profit (loss) | 9901 | €26,536 | €34,647 | +€8,111 | +30.6% |
| Financial income | 75/76B | €2,039 | €798 | -€1,241 | -60.9% |
| Recurring financial income | 75 | €2,039 | €798 | -€1,241 | -60.9% |
| Financial charges | 65/66B | €9,124 | €13,985 | +€4,861 | +53.3% |
| Recurring financial charges | 65 | €9,124 | €13,985 | +€4,861 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €19,451 | €21,460 | +€2,009 | +10.3% |
| Income taxes | 67/77 | €3,825 | €5,761 | +€1,936 | +50.6% |
| Profit (loss) for the period | 9904 | €15,626 | €15,699 | +€73 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €15,626 | €15,699 | +€73 | +0.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.