APOTHEEK DRIE KONINGEN: 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 DRIE KONINGEN
Largest movements
- Cash -€66,311
down €66,311 (-40.6%), from €163,340 to €97,029
mainly Other debts (-€86,412) and Contributions, distributions and other (-€60,000)
- Receivables within one year +€49,983
up €49,983 (+57.6%), from €86,788 to €136,771
of which Trade receivables: +€36,297
- Stocks and contracts +€18,017
up €18,017 (+10.1%), from €178,707 to €196,724
- Tangible fixed assets -€16,716
down €16,716 (-6.7%), from €247,744 to €231,028
of which Land and buildings: -€16,507
- Reserves +€99,102
up €99,102 (+41.4%), from €239,549 to €338,651
of which Distributable reserves: +€99,102
- Other debts -€86,412
down €86,412 (-58.7%), from €147,128 to €60,716
- Debts after one year -€20,845
down €20,845 (-11.5%), from €182,004 to €161,159
- Gross operating margin +€27,719
up €27,719 (+10.1%), from €274,333 to €302,052
- Staff costs -€10,239
down €10,239 (-11.4%), from €90,162 to €79,923
- Taxes +€7,753
up €7,753 (+28.6%), from €27,134 to €34,887
- Financial charges -€4,863
down €4,863 (-37.0%), from €13,140 to €8,277
- Depreciation -€3,056
down €3,056 (-14.1%), from €21,611 to €18,555
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 | €688,438 | €673,205 | -€15,233 | -2.2% |
| Fixed assets | 21/28 | €247,744 | €231,028 | -€16,716 | -6.7% |
| Tangible fixed assets | 22/27 | €247,744 | €231,028 | -€16,716 | -6.7% |
| Land and buildings | 22 | €242,162 | €225,655 | -€16,507 | -6.8% |
| Plant, machinery and equipment | 23 | €3,321 | €3,518 | +€197 | +5.9% |
| Furniture and vehicles | 24 | €2,261 | €1,855 | -€406 | -18.0% |
| Current assets | 29/58 | €440,694 | €442,177 | +€1,483 | +0.3% |
| Stocks and contracts in progress | 3 | €178,707 | €196,724 | +€18,017 | +10.1% |
| Stocks | 30/36 | €178,707 | €196,724 | +€18,017 | +10.1% |
| Amounts receivable within one year | 40/41 | €86,788 | €136,771 | +€49,983 | +57.6% |
| Trade receivables | 40 | €83,923 | €120,220 | +€36,297 | +43.3% |
| Other amounts receivable | 41 | €2,866 | €16,551 | +€13,686 | +478% |
| Cash at bank and in hand | 54/58 | €163,340 | €97,029 | -€66,311 | -40.6% |
| Deferred charges and accrued income | 490/1 | €11,859 | €11,654 | -€205 | -1.7% |
| Total equity and liabilities | 10/49 | €688,438 | €673,205 | -€15,233 | -2.2% |
| Equity | 10/15 | €258,149 | €357,251 | +€99,102 | +38.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €239,549 | €338,651 | +€99,102 | +41.4% |
| Tax-exempt reserves | 132 | €140 | €140 | = | 0.0% |
| Distributable reserves | 133 | €239,409 | €338,511 | +€99,102 | +41.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €430,289 | €315,954 | -€114,335 | -26.6% |
| Amounts payable after more than one year | 17 | €182,004 | €161,159 | -€20,845 | -11.5% |
| Financial debts | 170/4 | €182,004 | €161,159 | -€20,845 | -11.5% |
| Amounts payable within one year | 42/48 | €242,685 | €151,666 | -€91,018 | -37.5% |
| Current portion of amounts payable after more than one year | 42 | €20,476 | €20,845 | +€369 | +1.8% |
| Trade debts | 44 | €58,651 | €60,461 | +€1,810 | +3.1% |
| Suppliers | 440/4 | €58,651 | €60,461 | +€1,810 | +3.1% |
| Taxes, remuneration and social security | 45 | €16,431 | €9,644 | -€6,786 | -41.3% |
| Taxes | 450/3 | €1,490 | €667 | -€822 | -55.2% |
| Remuneration and social security | 454/9 | €14,941 | €8,977 | -€5,964 | -39.9% |
| Other amounts payable | 47/48 | €147,128 | €60,716 | -€86,412 | -58.7% |
| Accrued charges and deferred income | 492/3 | €5,600 | €3,128 | -€2,472 | -44.1% |
| Remuneration, social security and pensions | 62 | €90,162 | €79,923 | -€10,239 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,611 | €18,555 | -€3,056 | -14.1% |
| Other operating charges | 640/8 | €535 | €751 | +€216 | +40.4% |
| Non-recurring operating charges | 66A | - | €561 | +€561 | |
| Gross operating margin | 9900 | €274,333 | €302,052 | +€27,719 | +10.1% |
| Operating profit (loss) | 9901 | €162,024 | €202,262 | +€40,238 | +24.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | |
| Recurring financial income | 75 | €0 | €4 | +€4 | |
| Financial charges | 65/66B | €13,140 | €8,277 | -€4,863 | -37.0% |
| Recurring financial charges | 65 | €13,140 | €8,277 | -€4,863 | -37.0% |
| Profit (loss) for the period before taxes | 9903 | €148,884 | €193,989 | +€45,105 | +30.3% |
| Income taxes | 67/77 | €27,134 | €34,887 | +€7,753 | +28.6% |
| Profit (loss) for the period | 9904 | €121,750 | €159,102 | +€37,352 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €121,750 | €159,102 | +€37,352 | +30.7% |
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 25 October 2026 via checked.be.