APOTHEEK HECHTEL: 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 HECHTEL
Largest movements
- Cash +€153,112
up €153,112 (+74.5%), from €205,426 to €358,538
mainly Net result for the year (+€144,969) and Depreciation (+€28,904)
- Tangible fixed assets -€33,421
down €33,421 (-28.1%), from €119,145 to €85,723
of which Furniture and vehicles: -€17,898
- Stocks and contracts +€9,474
up €9,474 (+4.5%), from €212,424 to €221,898
- Reserves +€144,969
up €144,969 (+30.8%), from €471,069 to €616,038
- Trade debts -€47,128
down €47,128 (-27.6%), from €170,969 to €123,841
- Tax, wage and social debts +€28,025
up €28,025 (+80.2%), from €34,963 to €62,988
of which Taxes: +€27,445
- Gross operating margin +€87,506
up €87,506 (+37.1%), from €235,813 to €323,319
- Taxes +€20,409
up €20,409 (+86.9%), from €23,497 to €43,906
- Other operating charges +€5,199
up €5,199 (+370%), from €1,405 to €6,604
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 | €681,730 | €808,225 | +€126,495 | +18.6% |
| Fixed assets | 21/28 | €119,145 | €85,723 | -€33,421 | -28.1% |
| Intangible fixed assets | 21 | - | €0 | +€0 | |
| Tangible fixed assets | 22/27 | €119,145 | €85,723 | -€33,421 | -28.1% |
| Land and buildings | 22 | €8,497 | €7,459 | -€1,039 | -12.2% |
| Plant, machinery and equipment | 23 | €46,178 | €31,693 | -€14,485 | -31.4% |
| Furniture and vehicles | 24 | €64,470 | €46,571 | -€17,898 | -27.8% |
| Current assets | 29/58 | €562,585 | €722,502 | +€159,917 | +28.4% |
| Stocks and contracts in progress | 3 | €212,424 | €221,898 | +€9,474 | +4.5% |
| Stocks | 30/36 | €212,424 | €221,898 | +€9,474 | +4.5% |
| Amounts receivable within one year | 40/41 | €141,310 | €137,236 | -€4,074 | -2.9% |
| Trade receivables | 40 | €138,769 | €137,236 | -€1,533 | -1.1% |
| Other amounts receivable | 41 | €2,541 | €0 | -€2,541 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €205,426 | €358,538 | +€153,112 | +74.5% |
| Deferred charges and accrued income | 490/1 | €3,424 | €4,829 | +€1,405 | +41.0% |
| Total equity and liabilities | 10/49 | €681,730 | €808,225 | +€126,495 | +18.6% |
| Equity | 10/15 | €474,069 | €619,038 | +€144,969 | +30.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €471,069 | €616,038 | +€144,969 | +30.8% |
| Distributable reserves | 133 | €471,069 | €616,038 | +€144,969 | +30.8% |
| Amounts payable | 17/49 | €207,660 | €189,187 | -€18,473 | -8.9% |
| Amounts payable within one year | 42/48 | €206,354 | €187,319 | -€19,035 | -9.2% |
| Trade debts | 44 | €170,969 | €123,841 | -€47,128 | -27.6% |
| Suppliers | 440/4 | €170,969 | €123,841 | -€47,128 | -27.6% |
| Taxes, remuneration and social security | 45 | €34,963 | €62,988 | +€28,025 | +80.2% |
| Taxes | 450/3 | €23,275 | €50,721 | +€27,445 | +118% |
| Remuneration and social security | 454/9 | €11,688 | €12,268 | +€580 | +5.0% |
| Other amounts payable | 47/48 | €422 | €490 | +€68 | +16.1% |
| Accrued charges and deferred income | 492/3 | €1,306 | €1,868 | +€562 | +43.0% |
| Remuneration, social security and pensions | 62 | €95,307 | €95,268 | -€39 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,932 | €28,904 | +€972 | +3.5% |
| Other operating charges | 640/8 | €1,405 | €6,604 | +€5,199 | +370% |
| Non-recurring operating charges | 66A | €234 | €826 | +€592 | +253% |
| Gross operating margin | 9900 | €235,813 | €323,319 | +€87,506 | +37.1% |
| Operating profit (loss) | 9901 | €110,935 | €191,717 | +€80,782 | +72.8% |
| Financial income | 75/76B | €912 | €130 | -€782 | -85.7% |
| Recurring financial income | 75 | €912 | €130 | -€782 | -85.7% |
| Financial charges | 65/66B | €2,702 | €2,972 | +€270 | +10.0% |
| Recurring financial charges | 65 | €2,702 | €2,972 | +€270 | +10.0% |
| Profit (loss) for the period before taxes | 9903 | €109,145 | €188,875 | +€79,730 | +73.1% |
| Income taxes | 67/77 | €23,497 | €43,906 | +€20,409 | +86.9% |
| Profit (loss) for the period | 9904 | €85,648 | €144,969 | +€59,321 | +69.3% |
| Profit (loss) for the period to be appropriated | 9905 | €85,648 | €144,969 | +€59,321 | +69.3% |
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 30 October 2026 via checked.be.