Apotheek Donk: 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 Donk
Largest movements
- Cash +€36,649
up €36,649 (+57.0%), from €64,318 to €100,967
mainly Net result for the year (+€62,337) and Depreciation (+€43,621)
- Intangible fixed assets -€36,000
down €36,000 (-50.0%), from €72,000 to €36,000
- Receivables within one year +€21,844
up €21,844 (+35.9%), from €60,818 to €82,662
of which Trade receivables: +€25,492
- Stocks and contracts +€7,175
up €7,175 (+9.7%), from €74,116 to €81,292
- Debts after one year -€51,697
down €51,697 (-23.3%), from €221,599 to €169,903
- Profit (loss) carried forward +€37,337
up €37,337 (+68.9%), from €54,167 to €91,504
- Trade debts +€16,655
up €16,655 (+41.0%), from €40,584 to €57,239
- Other debts +€12,026
up €12,026 (+34.8%), from €34,511 to €46,537
- Tax, wage and social debts +€10,831
up €10,831 (+368%), from €2,941 to €13,772
of which Taxes: +€6,944
- Gross operating margin +€36,044
up €36,044 (+29.2%), from €123,588 to €159,632
- Staff costs +€12,435
up €12,435 (+66.2%), from €18,784 to €31,219
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 | €442,971 | €468,888 | +€25,916 | +5.9% |
| Fixed assets | 21/28 | €239,878 | €199,296 | -€40,582 | -16.9% |
| Intangible fixed assets | 21 | €72,000 | €36,000 | -€36,000 | -50.0% |
| Tangible fixed assets | 22/27 | €167,878 | €163,296 | -€4,582 | -2.7% |
| Land and buildings | 22 | €162,128 | €156,291 | -€5,837 | -3.6% |
| Plant, machinery and equipment | 23 | €5,750 | €7,005 | +€1,255 | +21.8% |
| Current assets | 29/58 | €203,093 | €269,592 | +€66,499 | +32.7% |
| Stocks and contracts in progress | 3 | €74,116 | €81,292 | +€7,175 | +9.7% |
| Stocks | 30/36 | €74,116 | €81,292 | +€7,175 | +9.7% |
| Amounts receivable within one year | 40/41 | €60,818 | €82,662 | +€21,844 | +35.9% |
| Trade receivables | 40 | €53,796 | €79,288 | +€25,492 | +47.4% |
| Other amounts receivable | 41 | €7,022 | €3,374 | -€3,648 | -52.0% |
| Cash at bank and in hand | 54/58 | €64,318 | €100,967 | +€36,649 | +57.0% |
| Deferred charges and accrued income | 490/1 | €3,841 | €4,671 | +€830 | +21.6% |
| Total equity and liabilities | 10/49 | €442,971 | €468,888 | +€25,916 | +5.9% |
| Equity | 10/15 | €92,203 | €129,540 | +€37,337 | +40.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,436 | €19,436 | = | 0.0% |
| Distributable reserves | 133 | €19,436 | €19,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,167 | €91,504 | +€37,337 | +68.9% |
| Amounts payable | 17/49 | €350,769 | €339,348 | -€11,421 | -3.3% |
| Amounts payable after more than one year | 17 | €221,599 | €169,903 | -€51,697 | -23.3% |
| Financial debts | 170/4 | €221,599 | €169,903 | -€51,697 | -23.3% |
| Amounts payable within one year | 42/48 | €128,969 | €169,245 | +€40,276 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €50,933 | €51,697 | +€763 | +1.5% |
| Trade debts | 44 | €40,584 | €57,239 | +€16,655 | +41.0% |
| Suppliers | 440/4 | €40,584 | €57,239 | +€16,655 | +41.0% |
| Taxes, remuneration and social security | 45 | €2,941 | €13,772 | +€10,831 | +368% |
| Taxes | 450/3 | €2,941 | €9,885 | +€6,944 | +236% |
| Remuneration and social security | 454/9 | - | €3,888 | +€3,888 | |
| Other amounts payable | 47/48 | €34,511 | €46,537 | +€12,026 | +34.8% |
| Accrued charges and deferred income | 492/3 | €200 | €200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €18,784 | €31,219 | +€12,435 | +66.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,851 | €43,621 | +€771 | +1.8% |
| Other operating charges | 640/8 | €126 | €150 | +€24 | +19.0% |
| Gross operating margin | 9900 | €123,588 | €159,632 | +€36,044 | +29.2% |
| Operating profit (loss) | 9901 | €61,827 | €84,642 | +€22,815 | +36.9% |
| Financial income | 75/76B | €26 | €9 | -€17 | -63.9% |
| Recurring financial income | 75 | €26 | €9 | -€17 | -63.9% |
| Financial charges | 65/66B | €9,882 | €8,697 | -€1,185 | -12.0% |
| Recurring financial charges | 65 | €9,882 | €8,697 | -€1,185 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €51,971 | €75,954 | +€23,983 | +46.1% |
| Income taxes | 67/77 | €12,661 | €13,617 | +€956 | +7.5% |
| Profit (loss) for the period | 9904 | €39,310 | €62,337 | +€23,027 | +58.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,310 | €62,337 | +€23,027 | +58.6% |
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 28 October 2026 via checked.be.