APOTHEEK GEDOPT: 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 GEDOPT
Largest movements
- Cash +€84,351
up €84,351 (+53.9%), from €156,482 to €240,834
mainly Net result for the year (+€162,059) and Depreciation (+€61,655)
- Tangible fixed assets -€51,887
down €51,887 (-5.2%), from €996,930 to €945,042
of which Plant, machinery and equipment: -€28,639
- Receivables within one year +€19,596
up €19,596 (+15.1%), from €129,794 to €149,390
of which Other amounts receivable: +€10,898
- Stocks and contracts -€18,829
down €18,829 (-6.2%), from €302,713 to €283,884
- Reserves +€162,059
up €162,059 (+67.2%), from €240,998 to €403,057
of which Distributable reserves: +€162,059
- Debts after one year -€80,021
down €80,021 (-9.6%), from €836,254 to €756,232
- Other debts -€50,976
down €50,976 (-18.0%), from €283,868 to €232,891
- Staff costs +€11,811
up €11,811 (+4.0%), from €295,157 to €306,969
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 | €1,603,574 | €1,637,967 | +€34,393 | +2.1% |
| Fixed assets | 21/28 | €1,001,930 | €950,042 | -€51,887 | -5.2% |
| Tangible fixed assets | 22/27 | €996,930 | €945,042 | -€51,887 | -5.2% |
| Land and buildings | 22 | €677,687 | €655,601 | -€22,086 | -3.3% |
| Plant, machinery and equipment | 23 | €318,081 | €289,441 | -€28,639 | -9.0% |
| Furniture and vehicles | 24 | €1,162 | €0 | -€1,162 | -100% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €601,644 | €687,925 | +€86,281 | +14.3% |
| Stocks and contracts in progress | 3 | €302,713 | €283,884 | -€18,829 | -6.2% |
| Stocks | 30/36 | €302,713 | €283,884 | -€18,829 | -6.2% |
| Amounts receivable within one year | 40/41 | €129,794 | €149,390 | +€19,596 | +15.1% |
| Trade receivables | 40 | €127,887 | €136,585 | +€8,698 | +6.8% |
| Other amounts receivable | 41 | €1,907 | €12,805 | +€10,898 | +571% |
| Cash at bank and in hand | 54/58 | €156,482 | €240,834 | +€84,351 | +53.9% |
| Deferred charges and accrued income | 490/1 | €12,655 | €13,817 | +€1,163 | +9.2% |
| Total equity and liabilities | 10/49 | €1,603,574 | €1,637,967 | +€34,393 | +2.1% |
| Equity | 10/15 | €247,198 | €409,257 | +€162,059 | +65.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €240,998 | €403,057 | +€162,059 | +67.2% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €203,498 | €365,557 | +€162,059 | +79.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,356,376 | €1,228,710 | -€127,665 | -9.4% |
| Amounts payable after more than one year | 17 | €836,254 | €756,232 | -€80,021 | -9.6% |
| Financial debts | 170/4 | €836,254 | €756,232 | -€80,021 | -9.6% |
| Amounts payable within one year | 42/48 | €517,515 | €469,984 | -€47,532 | -9.2% |
| Current portion of amounts payable after more than one year | 42 | €78,885 | €80,021 | +€1,136 | +1.4% |
| Trade debts | 44 | €111,457 | €122,522 | +€11,065 | +9.9% |
| Suppliers | 440/4 | €111,457 | €122,522 | +€11,065 | +9.9% |
| Taxes, remuneration and social security | 45 | €43,305 | €34,549 | -€8,756 | -20.2% |
| Taxes | 450/3 | €9,839 | €502 | -€9,336 | -94.9% |
| Remuneration and social security | 454/9 | €33,466 | €34,046 | +€580 | +1.7% |
| Other amounts payable | 47/48 | €283,868 | €232,891 | -€50,976 | -18.0% |
| Accrued charges and deferred income | 492/3 | €2,606 | €2,494 | -€112 | -4.3% |
| Remuneration, social security and pensions | 62 | €295,157 | €306,969 | +€11,811 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,057 | €61,655 | -€3,402 | -5.2% |
| Other operating charges | 640/8 | €374 | €1,047 | +€674 | +180% |
| Gross operating margin | 9900 | €622,068 | €619,295 | -€2,773 | -0.4% |
| Operating profit (loss) | 9901 | €261,480 | €249,624 | -€11,856 | -4.5% |
| Financial charges | 65/66B | €27,363 | €29,563 | +€2,201 | +8.0% |
| Recurring financial charges | 65 | €27,363 | €29,563 | +€2,201 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €234,118 | €220,061 | -€14,057 | -6.0% |
| Income taxes | 67/77 | €59,839 | €58,002 | -€1,836 | -3.1% |
| Profit (loss) for the period | 9904 | €174,279 | €162,059 | -€12,221 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €174,279 | €162,059 | -€12,221 | -7.0% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.