APOTHEEK DONVIL: 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 DONVIL
Largest movements
- Cash -€19,090
down €19,090 (-36.4%), from €52,428 to €33,338
mainly Investment in fixed assets (net) (-€17,401) and Stocks and contracts (-€12,445)
- Stocks and contracts +€12,445
up €12,445 (+11.6%), from €106,910 to €119,355
- Receivables within one year +€11,684
up €11,684 (+10.2%), from €114,051 to €125,735
of which Trade receivables: +€10,641
- Tangible fixed assets +€9,517
up €9,517 (+4.4%), from €217,443 to €226,960
of which Land and buildings: +€11,014
- Reserves +€29,210
up €29,210 (+9.1%), from €319,428 to €348,638
of which Distributable reserves: +€29,210
- Debts after one year -€9,921
down €9,921 (-27.3%), from €36,350 to €26,429
- Staff costs +€3,461
up €3,461 (+10.7%), from €32,439 to €35,900
- Gross operating margin +€2,700
up €2,700 (+3.0%), from €89,905 to €92,605
- Taxes -€1,995
down €1,995 (-16.7%), from €11,931 to €9,936
- Financial income -€1,909
down €1,909 (-86.4%), from €2,208 to €300
- Depreciation +€1,375
up €1,375 (+21.1%), from €6,508 to €7,884
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 | €496,409 | €512,766 | +€16,356 | +3.3% |
| Fixed assets | 21/28 | €222,443 | €231,960 | +€9,517 | +4.3% |
| Tangible fixed assets | 22/27 | €217,443 | €226,960 | +€9,517 | +4.4% |
| Land and buildings | 22 | €202,533 | €213,547 | +€11,014 | +5.4% |
| Plant, machinery and equipment | 23 | €14,910 | €13,413 | -€1,497 | -10.0% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €273,967 | €280,806 | +€6,839 | +2.5% |
| Stocks and contracts in progress | 3 | €106,910 | €119,355 | +€12,445 | +11.6% |
| Stocks | 30/36 | €106,910 | €119,355 | +€12,445 | +11.6% |
| Amounts receivable within one year | 40/41 | €114,051 | €125,735 | +€11,684 | +10.2% |
| Trade receivables | 40 | €57,920 | €68,561 | +€10,641 | +18.4% |
| Other amounts receivable | 41 | €56,132 | €57,174 | +€1,043 | +1.9% |
| Cash at bank and in hand | 54/58 | €52,428 | €33,338 | -€19,090 | -36.4% |
| Deferred charges and accrued income | 490/1 | €577 | €2,378 | +€1,801 | +312% |
| Total equity and liabilities | 10/49 | €496,409 | €512,766 | +€16,356 | +3.3% |
| Equity | 10/15 | €338,028 | €367,238 | +€29,210 | +8.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €319,428 | €348,638 | +€29,210 | +9.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €319,428 | €348,638 | +€29,210 | +9.1% |
| Amounts payable | 17/49 | €158,381 | €145,528 | -€12,853 | -8.1% |
| Amounts payable after more than one year | 17 | €36,350 | €26,429 | -€9,921 | -27.3% |
| Financial debts | 170/4 | €36,350 | €26,429 | -€9,921 | -27.3% |
| Amounts payable within one year | 42/48 | €120,053 | €117,019 | -€3,034 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €9,569 | €9,921 | +€352 | +3.7% |
| Financial debts | 43 | €3,329 | €3,333 | +€4 | +0.1% |
| Other loans | 439 | €3,329 | €3,333 | +€4 | +0.1% |
| Trade debts | 44 | €98,240 | €95,818 | -€2,423 | -2.5% |
| Suppliers | 440/4 | €98,240 | €95,818 | -€2,423 | -2.5% |
| Taxes, remuneration and social security | 45 | €4,699 | €5,148 | +€449 | +9.6% |
| Taxes | 450/3 | €382 | €129 | -€252 | -66.1% |
| Remuneration and social security | 454/9 | €4,317 | €5,019 | +€702 | +16.3% |
| Other amounts payable | 47/48 | €4,216 | €2,799 | -€1,417 | -33.6% |
| Accrued charges and deferred income | 492/3 | €1,978 | €2,080 | +€102 | +5.1% |
| Remuneration, social security and pensions | 62 | €32,439 | €35,900 | +€3,461 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,508 | €7,884 | +€1,375 | +21.1% |
| Other operating charges | 640/8 | €6,164 | €6,262 | +€98 | +1.6% |
| Non-recurring operating charges | 66A | €2,745 | €0 | -€2,745 | -100% |
| Gross operating margin | 9900 | €89,905 | €92,605 | +€2,700 | +3.0% |
| Operating profit (loss) | 9901 | €42,049 | €42,559 | +€510 | +1.2% |
| Financial income | 75/76B | €2,208 | €300 | -€1,909 | -86.4% |
| Recurring financial income | 75 | €2,208 | €300 | -€1,909 | -86.4% |
| Financial charges | 65/66B | €2,680 | €3,712 | +€1,032 | +38.5% |
| Recurring financial charges | 65 | €2,680 | €3,712 | +€1,032 | +38.5% |
| Profit (loss) for the period before taxes | 9903 | €41,577 | €39,146 | -€2,431 | -5.8% |
| Income taxes | 67/77 | €11,931 | €9,936 | -€1,995 | -16.7% |
| Profit (loss) for the period | 9904 | €29,646 | €29,210 | -€436 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,646 | €29,210 | -€436 | -1.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.