Apotheek Dreesen: 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 Dreesen
Largest movements
- Cash +€72,017
up €72,017 (+40.1%), from €179,627 to €251,644
mainly Net result for the year (+€185,803) and Current investments (+€60,000)
- Current investments -€60,000
down €60,000 (-100.0%), from €60,000 to €0
- Receivables within one year +€25,745
up €25,745 (+18.6%), from €138,378 to €164,123
of which Trade receivables: +€27,723
- Reserves +€49,747
up €49,747 (+12.7%), from €392,089 to €441,836
- Debts after one year -€26,762
down €26,762 (-10.0%), from €268,906 to €242,144
- Other debts +€14,984
up €14,984 (+12.2%), from €122,654 to €137,638
- Gross operating margin +€78,453
up €78,453 (+24.4%), from €321,620 to €400,073
- Taxes +€18,092
up €18,092 (+41.9%), from €43,224 to €61,316
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.
Cash bridge derived
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 | €1,022,647 | €1,058,384 | +€35,737 | +3.5% |
| Fixed assets | 21/28 | €449,025 | €445,516 | -€3,509 | -0.8% |
| Tangible fixed assets | 22/27 | €442,750 | €445,516 | +€2,766 | +0.6% |
| Land and buildings | 22 | €435,437 | €427,245 | -€8,192 | -1.9% |
| Plant, machinery and equipment | 23 | €2,683 | €15,179 | +€12,496 | +465.8% |
| Furniture and vehicles | 24 | €4,631 | €3,092 | -€1,539 | -33.2% |
| Financial fixed assets | 28 | €6,274 | €0 | -€6,274 | -100.0% |
| Current assets | 29/58 | €573,623 | €612,868 | +€39,245 | +6.8% |
| Stocks and contracts in progress | 3 | €188,929 | €196,766 | +€7,837 | +4.1% |
| Stocks | 30/36 | €188,929 | €196,766 | +€7,837 | +4.1% |
| Amounts receivable within one year | 40/41 | €138,378 | €164,123 | +€25,745 | +18.6% |
| Trade receivables | 40 | €136,340 | €164,063 | +€27,723 | +20.3% |
| Other amounts receivable | 41 | €2,038 | €60 | -€1,978 | -97.1% |
| Current investments | 50/53 | €60,000 | €0 | -€60,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €179,627 | €251,644 | +€72,017 | +40.1% |
| Deferred charges and accrued income | 490/1 | €6,688 | €335 | -€6,353 | -95.0% |
| Total equity and liabilities | 10/49 | €1,022,647 | €1,058,384 | +€35,737 | +3.5% |
| Equity | 10/15 | €410,681 | €460,428 | +€49,747 | +12.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €392,089 | €441,836 | +€49,747 | +12.7% |
| Distributable reserves | 133 | €392,089 | €441,836 | +€49,747 | +12.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €611,966 | €597,955 | -€14,011 | -2.3% |
| Amounts payable after more than one year | 17 | €268,906 | €242,144 | -€26,762 | -10.0% |
| Financial debts | 170/4 | €268,906 | €242,144 | -€26,762 | -10.0% |
| Amounts payable within one year | 42/48 | €343,034 | €355,812 | +€12,777 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €26,947 | €26,762 | -€184 | -0.7% |
| Trade debts | 44 | €149,717 | €140,211 | -€9,506 | -6.3% |
| Suppliers | 440/4 | €149,717 | €140,211 | -€9,506 | -6.3% |
| Taxes, remuneration and social security | 45 | €43,717 | €51,200 | +€7,484 | +17.1% |
| Taxes | 450/3 | €10,156 | €22,796 | +€12,641 | +124.5% |
| Remuneration and social security | 454/9 | €33,561 | €28,404 | -€5,157 | -15.4% |
| Other amounts payable | 47/48 | €122,654 | €137,638 | +€14,984 | +12.2% |
| Accrued charges and deferred income | 492/3 | €26 | €0 | -€26 | -100.0% |
| Non-recurring operating income | 76A | - | €171 | +€171 | |
| Remuneration, social security and pensions | 62 | €127,306 | €126,399 | -€907 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,060 | €13,774 | +€1,714 | +14.2% |
| Other operating charges | 640/8 | €2,335 | €2,384 | +€50 | +2.1% |
| Gross operating margin | 9900 | €321,620 | €400,073 | +€78,453 | +24.4% |
| Operating profit (loss) | 9901 | €179,920 | €257,517 | +€77,597 | +43.1% |
| Financial income | 75/76B | €1,297 | €667 | -€630 | -48.6% |
| Recurring financial income | 75 | €1,297 | €667 | -€630 | -48.6% |
| Financial charges | 65/66B | €10,566 | €11,065 | +€499 | +4.7% |
| Recurring financial charges | 65 | €10,566 | €11,065 | +€499 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €170,651 | €247,119 | +€76,468 | +44.8% |
| Income taxes | 67/77 | €43,224 | €61,316 | +€18,092 | +41.9% |
| Profit (loss) for the period | 9904 | €127,427 | €185,803 | +€58,376 | +45.8% |
| Profit (loss) for the period to be appropriated | 9905 | €127,427 | €185,803 | +€58,376 | +45.8% |
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 10 October 2026 via checked.be.