APOTHEEK DRONGEN: 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 DRONGEN
Largest movements
- Tangible fixed assets +€115,584
up €115,584 (+38.3%), from €301,613 to €417,197
of which Land and buildings: +€292,775
- Financial fixed assets -€45,000
down €45,000 (-83.5%), from €53,901 to €8,901
- Intangible fixed assets -€36,000
down €36,000 (-11.5%), from €312,942 to €276,942
- Receivables within one year +€33,637
up €33,637 (+48.7%), from €69,031 to €102,669
of which Trade receivables: +€31,795
- Cash +€28,453
up €28,453 (+70.1%), from €40,599 to €69,052
mainly Debts after one year (+€154,149) and Depreciation (+€93,471)
- Debts after one year +€154,149
up €154,149 (+22.2%), from €693,545 to €847,694
- Profit (loss) carried forward -€79,719
down €79,719 (-50.9%), from -€156,608 to -€236,327
- Trade debts +€58,681
up €58,681 (+43.4%), from €135,167 to €193,848
- Short-term financial debts -€50,000
no longer reported in 2025 (was €50,000)
- Current portion of long-term debt +€20,964
up €20,964 (+20.1%), from €104,289 to €125,253
- Staff costs +€56,821
up €56,821 (+30.7%), from €185,132 to €241,953
- Gross operating margin +€25,639
up €25,639 (+9.3%), from €276,024 to €301,663
- Financial income -€3,824
down €3,824 (-96.5%), from €3,962 to €139
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 | €930,334 | €1,038,530 | +€108,196 | +11.6% |
| Fixed assets | 21/28 | €668,457 | €703,040 | +€34,584 | +5.2% |
| Intangible fixed assets | 21 | €312,942 | €276,942 | -€36,000 | -11.5% |
| Tangible fixed assets | 22/27 | €301,613 | €417,197 | +€115,584 | +38.3% |
| Land and buildings | 22 | - | €292,775 | +€292,775 | |
| Plant, machinery and equipment | 23 | €301,613 | €124,422 | -€177,192 | -58.7% |
| Financial fixed assets | 28 | €53,901 | €8,901 | -€45,000 | -83.5% |
| Current assets | 29/58 | €261,878 | €335,490 | +€73,612 | +28.1% |
| Stocks and contracts in progress | 3 | €142,106 | €156,281 | +€14,175 | +10.0% |
| Stocks | 30/36 | €142,106 | €156,281 | +€14,175 | +10.0% |
| Amounts receivable within one year | 40/41 | €69,031 | €102,669 | +€33,637 | +48.7% |
| Trade receivables | 40 | €68,454 | €100,249 | +€31,795 | +46.4% |
| Other amounts receivable | 41 | €577 | €2,419 | +€1,842 | +319% |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €40,599 | €69,052 | +€28,453 | +70.1% |
| Deferred charges and accrued income | 490/1 | €5,141 | €2,488 | -€2,653 | -51.6% |
| Total equity and liabilities | 10/49 | €930,334 | €1,038,530 | +€108,196 | +11.6% |
| Equity | 10/15 | -€113,944 | -€193,664 | -€79,719 | -70.0% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €23,914 | €23,914 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,940 | €9,940 | = | 0.0% |
| Distributable reserves | 133 | €13,973 | €13,973 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€156,608 | -€236,327 | -€79,719 | -50.9% |
| Amounts payable | 17/49 | €1,044,279 | €1,232,194 | +€187,915 | +18.0% |
| Amounts payable after more than one year | 17 | €693,545 | €847,694 | +€154,149 | +22.2% |
| Financial debts | 170/4 | €693,545 | €847,694 | +€154,149 | +22.2% |
| Amounts payable within one year | 42/48 | €340,112 | €364,682 | +€24,570 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €104,289 | €125,253 | +€20,964 | +20.1% |
| Financial debts | 43 | €50,000 | - | -€50,000 | |
| Credit institutions | 430/8 | €50,000 | - | -€50,000 | |
| Trade debts | 44 | €135,167 | €193,848 | +€58,681 | +43.4% |
| Suppliers | 440/4 | €135,167 | €193,848 | +€58,681 | +43.4% |
| Taxes, remuneration and social security | 45 | €49,972 | €45,581 | -€4,391 | -8.8% |
| Taxes | 450/3 | €7,214 | €2,914 | -€4,299 | -59.6% |
| Remuneration and social security | 454/9 | €42,758 | €42,667 | -€91 | -0.2% |
| Other amounts payable | 47/48 | €685 | - | -€685 | |
| Accrued charges and deferred income | 492/3 | €10,621 | €19,818 | +€9,196 | +86.6% |
| Remuneration, social security and pensions | 62 | €185,132 | €241,953 | +€56,821 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,621 | €93,471 | -€1,150 | -1.2% |
| Other operating charges | 640/8 | €2,228 | €2,684 | +€456 | +20.5% |
| Gross operating margin | 9900 | €276,024 | €301,663 | +€25,639 | +9.3% |
| Operating profit (loss) | 9901 | -€5,956 | -€36,445 | -€30,488 | -512% |
| Financial income | 75/76B | €3,962 | €139 | -€3,824 | -96.5% |
| Recurring financial income | 75 | €3,962 | €139 | -€3,824 | -96.5% |
| Financial charges | 65/66B | €42,673 | €43,413 | +€740 | +1.7% |
| Recurring financial charges | 65 | €42,673 | €43,413 | +€740 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,667 | -€79,719 | -€35,053 | -78.5% |
| Profit (loss) for the period | 9904 | -€44,667 | -€79,719 | -€35,053 | -78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,667 | -€79,719 | -€35,053 | -78.5% |
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 1 November 2026 via checked.be.