Apotheek Langendries S.: 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 Langendries S.
Largest movements
- Tangible fixed assets -€15,980
down €15,980 (-14.9%), from €107,351 to €91,370
of which Land and buildings: -€15,097
- Stocks and contracts +€7,751
up €7,751 (+7.3%), from €105,946 to €113,696
- Receivables within one year -€4,437
down €4,437 (-2.8%), from €158,260 to €153,823
of which Other amounts receivable: -€15,869
- Debts after one year -€19,891
down €19,891 (-13.0%), from €153,009 to €133,118
- Accrued charges and deferred income +€17,694
up €17,694 (+632%), from €2,799 to €20,493
- Other debts -€5,495
down €5,495 (-5.5%), from €100,773 to €95,278
- Trade debts -€4,699
down €4,699 (-11.1%), from €42,465 to €37,766
- Financial income -€19,247
down €19,247 (-99.2%), from €19,401 to €154
- Gross operating margin +€17,140
up €17,140 (+14.3%), from €119,997 to €137,137
- Financial charges -€3,452
down €3,452 (-28.6%), from €12,068 to €8,616
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 | €411,401 | €396,278 | -€15,124 | -3.7% |
| Fixed assets | 21/28 | €113,017 | €95,704 | -€17,314 | -15.3% |
| Intangible fixed assets | 21 | €5,667 | €4,333 | -€1,333 | -23.5% |
| Tangible fixed assets | 22/27 | €107,351 | €91,370 | -€15,980 | -14.9% |
| Land and buildings | 22 | €105,677 | €90,581 | -€15,097 | -14.3% |
| Plant, machinery and equipment | 23 | €1,295 | €603 | -€692 | -53.4% |
| Furniture and vehicles | 24 | €379 | €187 | -€192 | -50.6% |
| Current assets | 29/58 | €298,384 | €300,574 | +€2,190 | +0.7% |
| Stocks and contracts in progress | 3 | €105,946 | €113,696 | +€7,751 | +7.3% |
| Stocks | 30/36 | €105,946 | €113,696 | +€7,751 | +7.3% |
| Amounts receivable within one year | 40/41 | €158,260 | €153,823 | -€4,437 | -2.8% |
| Trade receivables | 40 | €49,621 | €61,053 | +€11,432 | +23.0% |
| Other amounts receivable | 41 | €108,639 | €92,770 | -€15,869 | -14.6% |
| Cash at bank and in hand | 54/58 | €31,947 | €30,683 | -€1,264 | -4.0% |
| Deferred charges and accrued income | 490/1 | €2,232 | €2,372 | +€141 | +6.3% |
| Total equity and liabilities | 10/49 | €411,401 | €396,278 | -€15,124 | -3.7% |
| Equity | 10/15 | €66,963 | €67,040 | +€77 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,371 | €48,448 | +€77 | +0.2% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €45,892 | €45,969 | +€77 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €344,438 | €329,238 | -€15,201 | -4.4% |
| Amounts payable after more than one year | 17 | €153,009 | €133,118 | -€19,891 | -13.0% |
| Financial debts | 170/4 | €153,009 | €133,118 | -€19,891 | -13.0% |
| Amounts payable within one year | 42/48 | €188,631 | €175,626 | -€13,004 | -6.9% |
| Current portion of amounts payable after more than one year | 42 | €19,204 | €19,891 | +€686 | +3.6% |
| Trade debts | 44 | €42,465 | €37,766 | -€4,699 | -11.1% |
| Suppliers | 440/4 | €42,465 | €37,766 | -€4,699 | -11.1% |
| Taxes, remuneration and social security | 45 | €26,189 | €22,692 | -€3,497 | -13.4% |
| Taxes | 450/3 | €20,780 | €17,588 | -€3,191 | -15.4% |
| Remuneration and social security | 454/9 | €5,409 | €5,104 | -€306 | -5.7% |
| Other amounts payable | 47/48 | €100,773 | €95,278 | -€5,495 | -5.5% |
| Accrued charges and deferred income | 492/3 | €2,799 | €20,493 | +€17,694 | +632% |
| Remuneration, social security and pensions | 62 | €22,317 | €23,587 | +€1,270 | +5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,980 | €17,314 | +€333 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €315 | -€638 | -€953 | |
| Other operating charges | 640/8 | €2,377 | €3,408 | +€1,031 | +43.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €119,997 | €137,137 | +€17,140 | +14.3% |
| Operating profit (loss) | 9901 | €78,008 | €93,466 | +€15,458 | +19.8% |
| Financial income | 75/76B | €19,401 | €154 | -€19,247 | -99.2% |
| Recurring financial income | 75 | €19,401 | €154 | -€19,247 | -99.2% |
| Financial charges | 65/66B | €12,068 | €8,616 | -€3,452 | -28.6% |
| Recurring financial charges | 65 | €12,068 | €8,616 | -€3,452 | -28.6% |
| Profit (loss) for the period before taxes | 9903 | €85,341 | €85,004 | -€338 | -0.4% |
| Income taxes | 67/77 | €22,521 | €22,122 | -€400 | -1.8% |
| Profit (loss) for the period | 9904 | €62,820 | €62,882 | +€62 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,820 | €62,882 | +€62 | +0.1% |
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.