APOTHEEK LUC VANDEPITTE: 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 LUC VANDEPITTE
Largest movements
- Tangible fixed assets +€32,366
up €32,366 (+498%), from €6,502 to €38,868
of which Furniture and vehicles: +€32,582
- Cash +€24,810
up €24,810 (+22.4%), from €110,927 to €135,737
mainly Net result for the year (+€74,846) and Tax, wage and social debts (+€12,544)
- Stocks and contracts +€4,790
up €4,790 (+4.0%), from €119,390 to €124,180
- Reserves +€39,377
up €39,377 (+23.1%), from €170,478 to €209,855
of which Distributable reserves: +€39,377
- Tax, wage and social debts +€12,544
up €12,544 (+44.4%), from €28,247 to €40,790
of which Taxes: +€19,287
- Other debts +€6,146
up €6,146 (+219%), from €2,806 to €8,952
- Profit (loss) carried forward +€4,846
up €4,846 (+88.6%), from €5,471 to €10,317
- Gross operating margin +€101,150
up €101,150 (+239%), from €42,365 to €143,514
- Taxes +€40,617
up €40,617 (+31,569%), from €129 to €40,746
- Staff costs -€27,639
down €27,639 (-61.1%), from €45,218 to €17,579
- Financial charges -€1,947
down €1,947 (-21.5%), from €9,060 to €7,113
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €324,134 | €382,781 | +€58,647 | +18.1% |
| Fixed assets | 21/28 | €7,123 | €39,489 | +€32,366 | +454% |
| Tangible fixed assets | 22/27 | €6,502 | €38,868 | +€32,366 | +498% |
| Land and buildings | 22 | €4,076 | €4,598 | +€522 | +12.8% |
| Plant, machinery and equipment | 23 | €2,426 | €1,688 | -€738 | -30.4% |
| Furniture and vehicles | 24 | - | €32,582 | +€32,582 | |
| Financial fixed assets | 28 | €621 | €621 | = | 0.0% |
| Current assets | 29/58 | €317,011 | €343,292 | +€26,280 | +8.3% |
| Stocks and contracts in progress | 3 | €119,390 | €124,180 | +€4,790 | +4.0% |
| Stocks | 30/36 | €119,390 | €124,180 | +€4,790 | +4.0% |
| Amounts receivable within one year | 40/41 | €84,749 | €81,341 | -€3,408 | -4.0% |
| Trade receivables | 40 | €63,268 | €58,358 | -€4,911 | -7.8% |
| Other amounts receivable | 41 | €21,480 | €22,983 | +€1,503 | +7.0% |
| Cash at bank and in hand | 54/58 | €110,927 | €135,737 | +€24,810 | +22.4% |
| Deferred charges and accrued income | 490/1 | €1,945 | €2,034 | +€89 | +4.6% |
| Total equity and liabilities | 10/49 | €324,134 | €382,781 | +€58,647 | +18.1% |
| Equity | 10/15 | €237,949 | €282,171 | +€44,222 | +18.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €170,478 | €209,855 | +€39,377 | +23.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €164,278 | €203,655 | +€39,377 | +24.0% |
| Profit (loss) carried forward | 14 | €5,471 | €10,317 | +€4,846 | +88.6% |
| Amounts payable | 17/49 | €86,185 | €100,610 | +€14,424 | +16.7% |
| Amounts payable within one year | 42/48 | €82,277 | €96,136 | +€13,860 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €1,369 | - | -€1,369 | |
| Trade debts | 44 | €49,855 | €46,395 | -€3,461 | -6.9% |
| Suppliers | 440/4 | €49,855 | €46,395 | -€3,461 | -6.9% |
| Taxes, remuneration and social security | 45 | €28,247 | €40,790 | +€12,544 | +44.4% |
| Taxes | 450/3 | €21,503 | €40,790 | +€19,287 | +89.7% |
| Remuneration and social security | 454/9 | €6,743 | - | -€6,743 | |
| Other amounts payable | 47/48 | €2,806 | €8,952 | +€6,146 | +219% |
| Accrued charges and deferred income | 492/3 | €3,909 | €4,473 | +€565 | +14.4% |
| Remuneration, social security and pensions | 62 | €45,218 | €17,579 | -€27,639 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,253 | €4,528 | +€1,275 | +39.2% |
| Other operating charges | 640/8 | €562 | €830 | +€268 | +47.8% |
| Gross operating margin | 9900 | €42,365 | €143,514 | +€101,150 | +239% |
| Operating profit (loss) | 9901 | -€6,668 | €120,578 | +€127,245 | |
| Financial income | 75/76B | €1,782 | €2,127 | +€345 | +19.4% |
| Recurring financial income | 75 | €1,782 | €2,127 | +€345 | +19.4% |
| Financial charges | 65/66B | €9,060 | €7,113 | -€1,947 | -21.5% |
| Recurring financial charges | 65 | €9,060 | €7,113 | -€1,947 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | -€13,946 | €115,591 | +€129,537 | |
| Income taxes | 67/77 | €129 | €40,746 | +€40,617 | +31,569% |
| Profit (loss) for the period | 9904 | -€14,074 | €74,846 | +€88,920 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,074 | €74,846 | +€88,920 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.