APOTHEEK DUMALIN: what changed
APOTHEEK DUMALIN
Largest movements
- Cash -€16,210
down €16,210 (-8.6%), from €188,310 to €172,100
mainly Other debts (-€36,036) and Debts after one year (-€23,957)
- Receivables within one year +€10,321
up €10,321 (+20.5%), from €50,353 to €60,674
of which Trade receivables: +€7,377
- Tangible fixed assets -€7,596
down €7,596 (-2.3%), from €333,151 to €325,556
of which Land and buildings: -€14,846
- Profit (loss) carried forward +€37,012
up €37,012 (+23.1%), from €160,568 to €197,580
- Other debts -€36,036
down €36,036 (-11.0%), from €326,354 to €290,318
- Debts after one year -€23,957
down €23,957 (-15.3%), from €156,430 to €132,473
- Gross operating margin -€7,947
down €7,947 (-9.6%), from €82,495 to €74,547
- Financial income -€2,306
down €2,306 (-63.8%), from €3,613 to €1,307
of which Non-recurring financial income: -€1,997
- Financial charges -€1,842
down €1,842 (-23.4%), from €7,881 to €6,039
- Depreciation +€1,130
up €1,130 (+7.1%), from €15,832 to €16,961
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €753,991 | €736,770 | -€17,222 | -2.3% |
| Fixed assets | 21/28 | €333,151 | €325,566 | -€7,586 | -2.3% |
| Tangible fixed assets | 22/27 | €333,151 | €325,556 | -€7,596 | -2.3% |
| Land and buildings | 22 | €316,735 | €301,888 | -€14,846 | -4.7% |
| Plant, machinery and equipment | 23 | €15,266 | €22,673 | +€7,407 | +48.5% |
| Other tangible fixed assets | 26 | €1,151 | €994 | -€157 | -13.6% |
| Financial fixed assets | 28 | - | €10 | +€10 | |
| Current assets | 29/58 | €420,840 | €411,204 | -€9,636 | -2.3% |
| Stocks and contracts in progress | 3 | €179,308 | €174,510 | -€4,798 | -2.7% |
| Stocks | 30/36 | €179,308 | €174,510 | -€4,798 | -2.7% |
| Amounts receivable within one year | 40/41 | €50,353 | €60,674 | +€10,321 | +20.5% |
| Trade receivables | 40 | €44,419 | €51,796 | +€7,377 | +16.6% |
| Other amounts receivable | 41 | €5,933 | €8,877 | +€2,944 | +49.6% |
| Cash at bank and in hand | 54/58 | €188,310 | €172,100 | -€16,210 | -8.6% |
| Deferred charges and accrued income | 490/1 | €2,870 | €3,921 | +€1,051 | +36.6% |
| Total equity and liabilities | 10/49 | €753,991 | €736,770 | -€17,222 | -2.3% |
| Equity | 10/15 | €193,475 | €230,488 | +€37,012 | +19.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,707 | €26,707 | = | 0.0% |
| Distributable reserves | 133 | €26,707 | €26,707 | = | 0.0% |
| Profit (loss) carried forward | 14 | €160,568 | €197,580 | +€37,012 | +23.1% |
| Amounts payable | 17/49 | €560,516 | €506,282 | -€54,234 | -9.7% |
| Amounts payable after more than one year | 17 | €156,430 | €132,473 | -€23,957 | -15.3% |
| Financial debts | 170/4 | €156,430 | €132,473 | -€23,957 | -15.3% |
| Amounts payable within one year | 42/48 | €400,708 | €370,371 | -€30,337 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €23,564 | €23,957 | +€392 | +1.7% |
| Trade debts | 44 | €49,891 | €56,041 | +€6,150 | +12.3% |
| Suppliers | 440/4 | €49,891 | €56,041 | +€6,150 | +12.3% |
| Taxes, remuneration and social security | 45 | €899 | €55 | -€844 | -93.9% |
| Taxes | 450/3 | €899 | €55 | -€844 | -93.9% |
| Other amounts payable | 47/48 | €326,354 | €290,318 | -€36,036 | -11.0% |
| Accrued charges and deferred income | 492/3 | €3,378 | €3,438 | +€60 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,832 | €16,961 | +€1,130 | +7.1% |
| Other operating charges | 640/8 | €3,092 | €3,563 | +€471 | +15.2% |
| Gross operating margin | 9900 | €82,495 | €74,547 | -€7,947 | -9.6% |
| Operating profit (loss) | 9901 | €63,571 | €54,023 | -€9,548 | -15.0% |
| Financial income | 75/76B | €3,613 | €1,307 | -€2,306 | -63.8% |
| Recurring financial income | 75 | €1,616 | €1,307 | -€309 | -19.1% |
| Non-recurring financial income | 76B | €1,997 | - | -€1,997 | |
| Financial charges | 65/66B | €7,881 | €6,039 | -€1,842 | -23.4% |
| Recurring financial charges | 65 | €7,881 | €6,039 | -€1,842 | -23.4% |
| Profit (loss) for the period before taxes | 9903 | €59,303 | €49,292 | -€10,012 | -16.9% |
| Income taxes | 67/77 | €12,130 | €12,279 | +€149 | +1.2% |
| Profit (loss) for the period | 9904 | €47,174 | €37,012 | -€10,161 | -21.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,174 | €37,012 | -€10,161 | -21.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.