Apotheek Opdebeeck: 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 Opdebeeck
Largest movements
- Receivables within one year +€46,738
up €46,738 (+615%), from €7,596 to €54,334
of which Trade receivables: +€51,205
- Intangible fixed assets -€36,000
down €36,000 (-50.0%), from €72,000 to €36,000
- Deferred charges and accrued income -€22,238
down €22,238 (-87.9%), from €25,299 to €3,061
- Cash -€9,237
down €9,237 (-18.5%), from €49,987 to €40,750
mainly Receivables within one year (-€46,738) and Other debts (-€35,637)
- Other debts -€35,637
down €35,637 (-17.7%), from €201,047 to €165,410
- Trade debts +€33,888
up €33,888 (+262%), from €12,921 to €46,809
- Tax, wage and social debts -€10,088
no longer reported in 2024 (was €10,088)
of which Remuneration and social security: -€9,528
- Profit (loss) carried forward -€7,046
down €7,046 (-92.3%), from -€7,636 to -€14,682
- Staff costs -€34,616
down €34,616 (-47.0%), from €73,675 to €39,059
- Gross operating margin -€29,945
down €29,945 (-30.4%), from €98,619 to €68,674
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 | €219,528 | €200,537 | -€18,991 | -8.7% |
| Fixed assets | 21/28 | €72,000 | €36,759 | -€35,241 | -48.9% |
| Intangible fixed assets | 21 | €72,000 | €36,000 | -€36,000 | -50.0% |
| Tangible fixed assets | 22/27 | - | €759 | +€759 | |
| Furniture and vehicles | 24 | - | €759 | +€759 | |
| Current assets | 29/58 | €147,528 | €163,778 | +€16,250 | +11.0% |
| Stocks and contracts in progress | 3 | €64,645 | €65,632 | +€988 | +1.5% |
| Stocks | 30/36 | €64,645 | €65,632 | +€988 | +1.5% |
| Amounts receivable within one year | 40/41 | €7,596 | €54,334 | +€46,738 | +615% |
| Trade receivables | 40 | €96 | €51,301 | +€51,205 | +53,145% |
| Other amounts receivable | 41 | €7,500 | €3,033 | -€4,467 | -59.6% |
| Cash at bank and in hand | 54/58 | €49,987 | €40,750 | -€9,237 | -18.5% |
| Deferred charges and accrued income | 490/1 | €25,299 | €3,061 | -€22,238 | -87.9% |
| Total equity and liabilities | 10/49 | €219,528 | €200,537 | -€18,991 | -8.7% |
| Equity | 10/15 | -€4,636 | -€11,682 | -€7,046 | -152% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,636 | -€14,682 | -€7,046 | -92.3% |
| Amounts payable | 17/49 | €224,164 | €212,219 | -€11,945 | -5.3% |
| Amounts payable within one year | 42/48 | €224,055 | €212,219 | -€11,836 | -5.3% |
| Trade debts | 44 | €12,921 | €46,809 | +€33,888 | +262% |
| Suppliers | 440/4 | €12,921 | €46,809 | +€33,888 | +262% |
| Taxes, remuneration and social security | 45 | €10,088 | - | -€10,088 | |
| Taxes | 450/3 | €560 | - | -€560 | |
| Remuneration and social security | 454/9 | €9,528 | - | -€9,528 | |
| Other amounts payable | 47/48 | €201,047 | €165,410 | -€35,637 | -17.7% |
| Accrued charges and deferred income | 492/3 | €109 | - | -€109 | |
| Remuneration, social security and pensions | 62 | €73,675 | €39,059 | -€34,616 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,000 | €36,343 | +€343 | +1.0% |
| Other operating charges | 640/8 | €493 | €505 | +€12 | +2.4% |
| Gross operating margin | 9900 | €98,619 | €68,674 | -€29,945 | -30.4% |
| Operating profit (loss) | 9901 | -€11,550 | -€7,234 | +€4,316 | +37.4% |
| Financial income | 75/76B | €1,442 | €1,266 | -€176 | -12.2% |
| Recurring financial income | 75 | €1,442 | €1,266 | -€176 | -12.2% |
| Financial charges | 65/66B | €151 | €624 | +€473 | +313% |
| Recurring financial charges | 65 | €151 | €624 | +€473 | +313% |
| Profit (loss) for the period before taxes | 9903 | -€10,259 | -€6,592 | +€3,667 | +35.7% |
| Income taxes | 67/77 | €970 | €454 | -€516 | -53.2% |
| Profit (loss) for the period | 9904 | -€11,229 | -€7,046 | +€4,183 | +37.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,229 | -€7,046 | +€4,183 | +37.3% |
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 15 October 2026 via checked.be.