APOTHEEK IDEGEM: 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 IDEGEM
Largest movements
- Receivables within one year +€258,423
up €258,423 (+51.9%), from €497,727 to €756,150
of which Other amounts receivable: +€254,985
- Current investments -€150,000
no longer reported in 2025 (was €150,000)
- Tangible fixed assets +€46,279
up €46,279 (+131%), from €35,247 to €81,526
of which Furniture and vehicles: +€43,608
- Cash +€39,005
up €39,005 (+52.5%), from €74,227 to €113,232
mainly Current investments (+€150,000) and Net result for the year (+€134,231)
- Profit (loss) carried forward +€71,081
up €71,081 (+12.0%), from €591,964 to €663,045
- Reserves +€63,150
new in 2025: €63,150
- Trade debts +€49,647
up €49,647 (+84.3%), from €58,925 to €108,572
- Other debts +€26,657
up €26,657 (+1,102%), from €2,420 to €29,077
- Gross operating margin -€9,730
down €9,730 (-2.9%), from €333,627 to €323,897
- Staff costs +€6,696
up €6,696 (+5.5%), from €122,079 to €128,774
- Taxes -€5,144
down €5,144 (-10.0%), from €51,650 to €46,506
- Financial income -€4,360
down €4,360 (-76.8%), from €5,675 to €1,314
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 | €926,933 | €1,133,110 | +€206,177 | +22.2% |
| Fixed assets | 21/28 | €35,247 | €81,526 | +€46,279 | +131% |
| Tangible fixed assets | 22/27 | €35,247 | €81,526 | +€46,279 | +131% |
| Plant, machinery and equipment | 23 | €7,405 | €5,641 | -€1,764 | -23.8% |
| Furniture and vehicles | 24 | €19,212 | €62,820 | +€43,608 | +227% |
| Assets under construction and advance payments | 27 | €8,630 | €13,064 | +€4,434 | +51.4% |
| Current assets | 29/58 | €891,686 | €1,051,585 | +€159,898 | +17.9% |
| Stocks and contracts in progress | 3 | €107,168 | €112,288 | +€5,120 | +4.8% |
| Stocks | 30/36 | €107,168 | €112,288 | +€5,120 | +4.8% |
| Amounts receivable within one year | 40/41 | €497,727 | €756,150 | +€258,423 | +51.9% |
| Trade receivables | 40 | €15,380 | €18,817 | +€3,438 | +22.4% |
| Other amounts receivable | 41 | €482,348 | €737,333 | +€254,985 | +52.9% |
| Current investments | 50/53 | €150,000 | - | -€150,000 | |
| Cash at bank and in hand | 54/58 | €74,227 | €113,232 | +€39,005 | +52.5% |
| Deferred charges and accrued income | 490/1 | €62,564 | €69,914 | +€7,350 | +11.7% |
| Total equity and liabilities | 10/49 | €926,933 | €1,133,110 | +€206,177 | +22.2% |
| Equity | 10/15 | €841,964 | €976,195 | +€134,231 | +15.9% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | - | €63,150 | +€63,150 | |
| Tax-exempt reserves | 132 | - | €63,150 | +€63,150 | |
| Profit (loss) carried forward | 14 | €591,964 | €663,045 | +€71,081 | +12.0% |
| Amounts payable | 17/49 | €84,969 | €156,916 | +€71,946 | +84.7% |
| Amounts payable within one year | 42/48 | €84,969 | €156,916 | +€71,946 | +84.7% |
| Trade debts | 44 | €58,925 | €108,572 | +€49,647 | +84.3% |
| Suppliers | 440/4 | €58,925 | €108,572 | +€49,647 | +84.3% |
| Taxes, remuneration and social security | 45 | €23,624 | €19,266 | -€4,358 | -18.4% |
| Taxes | 450/3 | €3,415 | €2,625 | -€790 | -23.1% |
| Remuneration and social security | 454/9 | €20,209 | €16,641 | -€3,568 | -17.7% |
| Other amounts payable | 47/48 | €2,420 | €29,077 | +€26,657 | +1,102% |
| Remuneration, social security and pensions | 62 | €122,079 | €128,774 | +€6,696 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,312 | €14,918 | -€1,395 | -8.6% |
| Other operating charges | 640/8 | €617 | €691 | +€74 | +12.0% |
| Gross operating margin | 9900 | €333,627 | €323,897 | -€9,730 | -2.9% |
| Operating profit (loss) | 9901 | €194,619 | €179,514 | -€15,105 | -7.8% |
| Financial income | 75/76B | €5,675 | €1,314 | -€4,360 | -76.8% |
| Recurring financial income | 75 | €5,675 | €1,314 | -€4,360 | -76.8% |
| Financial charges | 65/66B | €11 | €91 | +€80 | +696% |
| Recurring financial charges | 65 | €11 | €91 | +€80 | +696% |
| Profit (loss) for the period before taxes | 9903 | €200,282 | €180,737 | -€19,545 | -9.8% |
| Income taxes | 67/77 | €51,650 | €46,506 | -€5,144 | -10.0% |
| Profit (loss) for the period | 9904 | €148,632 | €134,231 | -€14,402 | -9.7% |
| Transfer to tax-exempt reserves | 689 | - | €63,150 | +€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €148,632 | €71,081 | -€77,552 | -52.2% |
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 16 October 2026 via checked.be.