APOTHEEK GROENENDIJK: 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 GROENENDIJK
Largest movements
- Cash -€161,293
down €161,293 (-37.1%), from €434,415 to €273,122
mainly Current investments (-€152,817) and Debts after one year (-€47,383)
- Current investments +€152,817
up €152,817 (+142%), from €107,828 to €260,646
- Tangible fixed assets -€45,835
down €45,835 (-9.1%), from €501,447 to €455,612
of which Plant, machinery and equipment: -€29,418
- Receivables within one year +€44,538
up €44,538 (+48.7%), from €91,416 to €135,954
of which Trade receivables: +€31,009
- Debts after one year -€47,383
down €47,383 (-14.7%), from €322,324 to €274,941
- Trade debts +€27,265
up €27,265 (+27.6%), from €98,607 to €125,872
- Gross operating margin -€328,230
down €328,230 (-52.2%), from €628,606 to €300,376
- Taxes -€118,584
down €118,584 (-96.5%), from €122,928 to €4,344
- Staff costs +€82,677
up €82,677 (+59.2%), from €139,611 to €222,288
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 | €1,340,835 | €1,337,435 | -€3,400 | -0.3% |
| Fixed assets | 21/28 | €501,497 | €455,662 | -€45,835 | -9.1% |
| Tangible fixed assets | 22/27 | €501,447 | €455,612 | -€45,835 | -9.1% |
| Land and buildings | 22 | €261,169 | €259,440 | -€1,729 | -0.7% |
| Plant, machinery and equipment | 23 | €192,201 | €162,784 | -€29,418 | -15.3% |
| Furniture and vehicles | 24 | €48,077 | €33,389 | -€14,688 | -30.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €839,338 | €881,773 | +€42,435 | +5.1% |
| Stocks and contracts in progress | 3 | €201,701 | €204,911 | +€3,210 | +1.6% |
| Stocks | 30/36 | €201,701 | €204,911 | +€3,210 | +1.6% |
| Amounts receivable within one year | 40/41 | €91,416 | €135,954 | +€44,538 | +48.7% |
| Trade receivables | 40 | €88,314 | €119,323 | +€31,009 | +35.1% |
| Other amounts receivable | 41 | €3,102 | €16,631 | +€13,529 | +436% |
| Current investments | 50/53 | €107,828 | €260,646 | +€152,817 | +142% |
| Cash at bank and in hand | 54/58 | €434,415 | €273,122 | -€161,293 | -37.1% |
| Deferred charges and accrued income | 490/1 | €3,978 | €7,140 | +€3,162 | +79.5% |
| Total equity and liabilities | 10/49 | €1,340,835 | €1,337,435 | -€3,400 | -0.3% |
| Equity | 10/15 | €753,997 | €762,090 | +€8,093 | +1.1% |
| Contributions | 10/11 | €275,092 | €275,092 | = | 0.0% |
| Reserves | 13 | €478,905 | €486,998 | +€8,093 | +1.7% |
| Distributable reserves | 133 | €478,905 | €486,998 | +€8,093 | +1.7% |
| Amounts payable | 17/49 | €586,838 | €575,345 | -€11,493 | -2.0% |
| Amounts payable after more than one year | 17 | €322,324 | €274,941 | -€47,383 | -14.7% |
| Financial debts | 170/4 | €322,324 | €274,941 | -€47,383 | -14.7% |
| Amounts payable within one year | 42/48 | €260,064 | €296,573 | +€36,509 | +14.0% |
| Current portion of amounts payable after more than one year | 42 | €46,834 | €47,383 | +€549 | +1.2% |
| Trade debts | 44 | €98,607 | €125,872 | +€27,265 | +27.6% |
| Suppliers | 440/4 | €98,607 | €125,872 | +€27,265 | +27.6% |
| Taxes, remuneration and social security | 45 | €31,652 | €38,548 | +€6,896 | +21.8% |
| Taxes | 450/3 | €3,905 | - | -€3,905 | |
| Remuneration and social security | 454/9 | €27,748 | €38,548 | +€10,800 | +38.9% |
| Other amounts payable | 47/48 | €82,971 | €84,771 | +€1,800 | +2.2% |
| Accrued charges and deferred income | 492/3 | €4,450 | €3,831 | -€619 | -13.9% |
| Non-recurring operating income | 76A | €395,000 | - | -€395,000 | |
| Remuneration, social security and pensions | 62 | €139,611 | €222,288 | +€82,677 | +59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,232 | €55,775 | -€456 | -0.8% |
| Other operating charges | 640/8 | €5,987 | €4,630 | -€1,356 | -22.7% |
| Non-recurring operating charges | 66A | €24,517 | - | -€24,517 | |
| Gross operating margin | 9900 | €628,606 | €300,376 | -€328,230 | -52.2% |
| Operating profit (loss) | 9901 | €402,260 | €17,682 | -€384,578 | -95.6% |
| Financial income | 75/76B | €3,218 | €3,342 | +€125 | +3.9% |
| Recurring financial income | 75 | €3,218 | €3,342 | +€125 | +3.9% |
| Financial charges | 65/66B | €10,076 | €8,587 | -€1,489 | -14.8% |
| Recurring financial charges | 65 | €10,076 | €8,587 | -€1,489 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €395,401 | €12,437 | -€382,964 | -96.9% |
| Income taxes | 67/77 | €122,928 | €4,344 | -€118,584 | -96.5% |
| Profit (loss) for the period | 9904 | €272,473 | €8,093 | -€264,380 | -97.0% |
| Profit (loss) for the period to be appropriated | 9905 | €272,473 | €8,093 | -€264,380 | -97.0% |
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 31 October 2026 via checked.be.