APOTHEEK ELSDONK: what changed
APOTHEEK ELSDONK
Largest movements
- Receivables within one year -€159,660
down €159,660 (-37.8%), from €422,713 to €263,052
of which Other amounts receivable: -€178,219
- Cash +€61,759
up €61,759 (+42.3%), from €146,023 to €207,782
mainly Net result for the year (+€169,077) and Receivables within one year (+€159,660)
- Stocks and contracts +€24,541
up €24,541 (+16.9%), from €145,137 to €169,679
- Other debts -€126,005
down €126,005 (-55.0%), from €228,962 to €102,957
- Reserves +€69,077
up €69,077 (+23.5%), from €293,812 to €362,889
- Short-term financial debts -€25,800
down €25,800 (-66.7%), from €38,700 to €12,900
- Tax, wage and social debts +€23,440
up €23,440 (+278%), from €8,446 to €31,887
of which Taxes: +€20,221
- Accrued charges and deferred income -€18,463
down €18,463 (-94.7%), from €19,496 to €1,034
- Gross operating margin +€50,621
up €50,621 (+21.6%), from €233,994 to €284,615
- Taxes +€20,259
up €20,259 (+63.0%), from €32,172 to €52,431
- Staff costs -€3,822
down €3,822 (-6.8%), from €56,336 to €52,514
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 | €732,564 | €654,967 | -€77,596 | -10.6% |
| Fixed assets | 21/28 | €18,690 | €14,454 | -€4,236 | -22.7% |
| Tangible fixed assets | 22/27 | €18,690 | €14,454 | -€4,236 | -22.7% |
| Land and buildings | 22 | €4,274 | €3,691 | -€583 | -13.6% |
| Plant, machinery and equipment | 23 | €14,416 | €10,763 | -€3,653 | -25.3% |
| Current assets | 29/58 | €713,873 | €640,513 | -€73,360 | -10.3% |
| Stocks and contracts in progress | 3 | €145,137 | €169,679 | +€24,541 | +16.9% |
| Stocks | 30/36 | €145,137 | €169,679 | +€24,541 | +16.9% |
| Amounts receivable within one year | 40/41 | €422,713 | €263,052 | -€159,660 | -37.8% |
| Trade receivables | 40 | €75,160 | €93,719 | +€18,558 | +24.7% |
| Other amounts receivable | 41 | €347,553 | €169,334 | -€178,219 | -51.3% |
| Cash at bank and in hand | 54/58 | €146,023 | €207,782 | +€61,759 | +42.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €732,564 | €654,967 | -€77,596 | -10.6% |
| Equity | 10/15 | €312,404 | €381,481 | +€69,077 | +22.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €293,812 | €362,889 | +€69,077 | +23.5% |
| Distributable reserves | 133 | €293,812 | €362,889 | +€69,077 | +23.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €420,160 | €273,486 | -€146,674 | -34.9% |
| Amounts payable within one year | 42/48 | €400,664 | €272,453 | -€128,211 | -32.0% |
| Current portion of amounts payable after more than one year | 42 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 43 | €38,700 | €12,900 | -€25,800 | -66.7% |
| Other loans | 439 | €38,700 | €12,900 | -€25,800 | -66.7% |
| Trade debts | 44 | €24,555 | €24,710 | +€154 | +0.6% |
| Suppliers | 440/4 | €24,555 | €24,710 | +€154 | +0.6% |
| Taxes, remuneration and social security | 45 | €8,446 | €31,887 | +€23,440 | +278% |
| Taxes | 450/3 | - | €20,221 | +€20,221 | |
| Remuneration and social security | 454/9 | €8,446 | €11,665 | +€3,219 | +38.1% |
| Other amounts payable | 47/48 | €228,962 | €102,957 | -€126,005 | -55.0% |
| Accrued charges and deferred income | 492/3 | €19,496 | €1,034 | -€18,463 | -94.7% |
| Remuneration, social security and pensions | 62 | €56,336 | €52,514 | -€3,822 | -6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,939 | €4,236 | +€1,297 | +44.1% |
| Other operating charges | 640/8 | €403 | €408 | +€5 | +1.1% |
| Gross operating margin | 9900 | €233,994 | €284,615 | +€50,621 | +21.6% |
| Operating profit (loss) | 9901 | €174,316 | €227,457 | +€53,141 | +30.5% |
| Financial income | 75/76B | €2,339 | €1,472 | -€867 | -37.1% |
| Recurring financial income | 75 | €2,339 | €1,472 | -€867 | -37.1% |
| Financial charges | 65/66B | €10,161 | €7,421 | -€2,741 | -27.0% |
| Recurring financial charges | 65 | €10,161 | €7,421 | -€2,741 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €166,494 | €221,509 | +€55,015 | +33.0% |
| Income taxes | 67/77 | €32,172 | €52,431 | +€20,259 | +63.0% |
| Profit (loss) for the period | 9904 | €134,322 | €169,077 | +€34,756 | +25.9% |
| Profit (loss) for the period to be appropriated | 9905 | €134,322 | €169,077 | +€34,756 | +25.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.