Apotheek Sint-Dimpna: 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 Sint-Dimpna
Largest movements
- Receivables within one year -€92,833
down €92,833 (-46.4%), from €200,104 to €107,271
of which Other amounts receivable: -€138,360
- Stocks and contracts +€47,853
up €47,853 (+45.5%), from €105,109 to €152,962
- Intangible fixed assets +€45,000
new in 2025: €45,000
- Cash -€25,522
down €25,522 (-29.0%), from €88,121 to €62,599
mainly Trade debts (-€390,999) and Investment in fixed assets (net) (-€51,471)
- Tangible fixed assets -€9,337
down €9,337 (-5.3%), from €174,569 to €165,232
of which Plant, machinery and equipment: -€7,898
- Trade debts -€390,999
down €390,999 (-75.8%), from €516,085 to €125,086
- Short-term financial debts +€231,379
new in 2025: €231,379
- Reserves +€60,000
new in 2025: €60,000
- Tax, wage and social debts +€40,939
up €40,939 (+438%), from €9,347 to €50,286
of which Taxes: +€31,480
- Profit (loss) carried forward +€31,317
up €31,317, from -€30,971 to €346
- Gross operating margin +€201,157
up €201,157 (+450%), from €44,698 to €245,855
- Staff costs +€48,540
up €48,540 (+89.8%), from €54,049 to €102,589
- Taxes +€29,396
new in 2025: €29,396
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 | €569,662 | €539,460 | -€30,202 | -5.3% |
| Fixed assets | 21/28 | €174,569 | €214,732 | +€40,163 | +23.0% |
| Intangible fixed assets | 21 | - | €45,000 | +€45,000 | |
| Tangible fixed assets | 22/27 | €174,569 | €165,232 | -€9,337 | -5.3% |
| Plant, machinery and equipment | 23 | €161,411 | €153,513 | -€7,898 | -4.9% |
| Furniture and vehicles | 24 | €13,158 | €11,719 | -€1,439 | -10.9% |
| Financial fixed assets | 28 | - | €4,500 | +€4,500 | |
| Current assets | 29/58 | €395,093 | €324,727 | -€70,366 | -17.8% |
| Stocks and contracts in progress | 3 | €105,109 | €152,962 | +€47,853 | +45.5% |
| Stocks | 30/36 | €105,109 | €152,962 | +€47,853 | +45.5% |
| Amounts receivable within one year | 40/41 | €200,104 | €107,271 | -€92,833 | -46.4% |
| Trade receivables | 40 | €60,954 | €106,481 | +€45,527 | +74.7% |
| Other amounts receivable | 41 | €139,150 | €790 | -€138,360 | -99.4% |
| Cash at bank and in hand | 54/58 | €88,121 | €62,599 | -€25,522 | -29.0% |
| Deferred charges and accrued income | 490/1 | €1,759 | €1,895 | +€137 | +7.8% |
| Total equity and liabilities | 10/49 | €569,662 | €539,460 | -€30,202 | -5.3% |
| Equity | 10/15 | €19,029 | €110,346 | +€91,317 | +480% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | - | €60,000 | +€60,000 | |
| Distributable reserves | 133 | - | €60,000 | +€60,000 | |
| Profit (loss) carried forward | 14 | -€30,971 | €346 | +€31,317 | |
| Amounts payable | 17/49 | €550,633 | €429,113 | -€121,520 | -22.1% |
| Amounts payable within one year | 42/48 | €550,633 | €429,113 | -€121,520 | -22.1% |
| Financial debts | 43 | - | €231,379 | +€231,379 | |
| Credit institutions | 430/8 | - | €231,379 | +€231,379 | |
| Trade debts | 44 | €516,085 | €125,086 | -€390,999 | -75.8% |
| Suppliers | 440/4 | €516,085 | €125,086 | -€390,999 | -75.8% |
| Advances received on contracts in progress | 46 | €25,200 | €15,750 | -€9,450 | -37.5% |
| Taxes, remuneration and social security | 45 | €9,347 | €50,286 | +€40,939 | +438% |
| Taxes | 450/3 | - | €31,480 | +€31,480 | |
| Remuneration and social security | 454/9 | €9,347 | €18,806 | +€9,459 | +101% |
| Other amounts payable | 47/48 | - | €6,612 | +€6,612 | |
| Remuneration, social security and pensions | 62 | €54,049 | €102,589 | +€48,540 | +89.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,918 | €11,307 | +€1,390 | +14.0% |
| Other operating charges | 640/8 | €648 | €520 | -€129 | -19.8% |
| Gross operating margin | 9900 | €44,698 | €245,855 | +€201,157 | +450% |
| Operating profit (loss) | 9901 | -€19,917 | €131,439 | +€151,356 | |
| Financial income | 75/76B | €42 | €90 | +€48 | +114% |
| Recurring financial income | 75 | €42 | €90 | +€48 | +114% |
| Financial charges | 65/66B | €11,096 | €10,816 | -€280 | -2.5% |
| Recurring financial charges | 65 | €11,096 | €10,816 | -€280 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€30,971 | €120,713 | +€151,684 | |
| Income taxes | 67/77 | - | €29,396 | +€29,396 | |
| Profit (loss) for the period | 9904 | -€30,971 | €91,317 | +€122,288 | |
| Profit (loss) for the period to be appropriated | 9905 | -€30,971 | €91,317 | +€122,288 |
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.