APOTHEEK SOFIE DHONT: what changed
Two fiscal 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 SOFIE DHONT
Largest movements
- Cash +€206,483
up €206,483 (+153.8%), from €134,251 to €340,733
mainly Net result for the year (+€272,524) and Current investments (+€200,000)
- Current investments -€200,000
no longer reported in 2025 (was €200,000)
- Receivables within one year +€8,317
up €8,317 (+5.9%), from €140,896 to €149,212
of which Other amounts receivable: +€5,085
- Trade debts -€60,677
down €60,677 (-28.6%), from €212,184 to €151,507
- Other debts +€52,049
up €52,049 (+22.3%), from €233,527 to €285,577
- Profit (loss) carried forward +€12,524
up €12,524 (+13.3%), from €93,890 to €106,414
- Tax, wage and social debts +€7,694
up €7,694 (+95.8%), from €8,031 to €15,725
of which Remuneration and social security: +€7,154
- Gross operating margin +€58,006
up €58,006 (+19.2%), from €302,852 to €360,858
- Financial charges +€11,960
up €11,960 (+691.4%), from €1,730 to €13,689
- Staff costs -€6,180
down €6,180 (-5.8%), from €107,258 to €101,078
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.
Cash bridge derived
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 | €680,598 | €692,188 | +€11,590 | +1.7% |
| Fixed assets | 21/28 | €388 | - | -€388 | |
| Tangible fixed assets | 22/27 | €388 | - | -€388 | |
| Plant, machinery and equipment | 23 | €388 | - | -€388 | |
| Current assets | 29/58 | €680,210 | €692,188 | +€11,978 | +1.8% |
| Stocks and contracts in progress | 3 | €205,064 | €202,243 | -€2,821 | -1.4% |
| Stocks | 30/36 | €205,064 | €202,243 | -€2,821 | -1.4% |
| Amounts receivable within one year | 40/41 | €140,896 | €149,212 | +€8,317 | +5.9% |
| Trade receivables | 40 | €132,152 | €135,383 | +€3,231 | +2.4% |
| Other amounts receivable | 41 | €8,744 | €13,829 | +€5,085 | +58.2% |
| Current investments | 50/53 | €200,000 | - | -€200,000 | |
| Cash at bank and in hand | 54/58 | €134,251 | €340,733 | +€206,483 | +153.8% |
| Total equity and liabilities | 10/49 | €680,598 | €692,188 | +€11,590 | +1.7% |
| Equity | 10/15 | €211,855 | €224,379 | +€12,524 | +5.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €92,965 | €92,965 | = | 0.0% |
| Distributable reserves | 133 | €92,965 | €92,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,890 | €106,414 | +€12,524 | +13.3% |
| Provisions and deferred taxes | 16 | €15,000 | €15,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €15,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable | 17/49 | €453,743 | €452,809 | -€934 | -0.2% |
| Amounts payable within one year | 42/48 | €453,743 | €452,809 | -€934 | -0.2% |
| Trade debts | 44 | €212,184 | €151,507 | -€60,677 | -28.6% |
| Suppliers | 440/4 | €212,184 | €151,507 | -€60,677 | -28.6% |
| Taxes, remuneration and social security | 45 | €8,031 | €15,725 | +€7,694 | +95.8% |
| Taxes | 450/3 | €3,031 | €3,571 | +€540 | +17.8% |
| Remuneration and social security | 454/9 | €5,000 | €12,155 | +€7,154 | +143.1% |
| Other amounts payable | 47/48 | €233,527 | €285,577 | +€52,049 | +22.3% |
| Remuneration, social security and pensions | 62 | €107,258 | €101,078 | -€6,180 | -5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €388 | €388 | = | 0.0% |
| Other operating charges | 640/8 | €745 | €751 | +€7 | +0.9% |
| Gross operating margin | 9900 | €302,852 | €360,858 | +€58,006 | +19.2% |
| Operating profit (loss) | 9901 | €194,461 | €258,640 | +€64,179 | +33.0% |
| Financial income | 75/76B | €34,474 | €32,638 | -€1,835 | -5.3% |
| Recurring financial income | 75 | €34,474 | €32,638 | -€1,835 | -5.3% |
| Financial charges | 65/66B | €1,730 | €13,689 | +€11,960 | +691.4% |
| Recurring financial charges | 65 | €1,730 | €13,689 | +€11,960 | +691.4% |
| Profit (loss) for the period before taxes | 9903 | €227,205 | €277,589 | +€50,384 | +22.2% |
| Income taxes | 67/77 | €5,233 | €5,065 | -€168 | -3.2% |
| Profit (loss) for the period | 9904 | €221,972 | €272,524 | +€50,552 | +22.8% |
| Profit (loss) for the period to be appropriated | 9905 | €221,972 | €272,524 | +€50,552 | +22.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.