Apotheek Van Daele: 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 Van Daele
Largest movements
- Tangible fixed assets -€54,457
down €54,457 (-10.1%), from €540,007 to €485,550
of which Land and buildings: -€29,388
- Stocks and contracts +€16,325
up €16,325 (+8.3%), from €197,669 to €213,994
- Debts after one year -€31,970
down €31,970 (-9.0%), from €355,648 to €323,677
- Other debts +€23,348
up €23,348 (+21.2%), from €110,102 to €133,450
- Reserves -€15,362
down €15,362 (-6.2%), from €247,258 to €231,895
of which Distributable reserves: -€15,362
- Gross operating margin +€6,035
up €6,035 (+12.8%), from €47,207 to €53,242
- Depreciation -€2,778
down €2,778 (-4.5%), from €61,214 to €58,436
- Financial charges -€677
down €677 (-7.7%), from €8,751 to €8,074
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 | €869,918 | €844,327 | -€25,592 | -2.9% |
| Fixed assets | 21/28 | €540,007 | €485,550 | -€54,457 | -10.1% |
| Tangible fixed assets | 22/27 | €540,007 | €485,550 | -€54,457 | -10.1% |
| Land and buildings | 22 | €436,862 | €407,475 | -€29,388 | -6.7% |
| Plant, machinery and equipment | 23 | €4,073 | €2,905 | -€1,168 | -28.7% |
| Furniture and vehicles | 24 | €99,072 | €75,170 | -€23,902 | -24.1% |
| Current assets | 29/58 | €329,911 | €358,777 | +€28,865 | +8.7% |
| Amounts receivable after more than one year | 29 | €87 | €87 | = | 0.0% |
| Other amounts receivable | 291 | €87 | €87 | = | 0.0% |
| Stocks and contracts in progress | 3 | €197,669 | €213,994 | +€16,325 | +8.3% |
| Stocks | 30/36 | €197,669 | €213,994 | +€16,325 | +8.3% |
| Amounts receivable within one year | 40/41 | €101,735 | €107,863 | +€6,129 | +6.0% |
| Trade receivables | 40 | €90,491 | €93,024 | +€2,532 | +2.8% |
| Other amounts receivable | 41 | €11,243 | €14,840 | +€3,596 | +32.0% |
| Current investments | 50/53 | €8,115 | €8,115 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,862 | €19,897 | +€2,035 | +11.4% |
| Deferred charges and accrued income | 490/1 | €4,444 | €8,821 | +€4,377 | +98.5% |
| Total equity and liabilities | 10/49 | €869,918 | €844,327 | -€25,592 | -2.9% |
| Equity | 10/15 | €289,258 | €273,895 | -€15,362 | -5.3% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €247,258 | €231,895 | -€15,362 | -6.2% |
| Tax-exempt reserves | 132 | €2,783 | €2,783 | = | 0.0% |
| Distributable reserves | 133 | €244,475 | €229,112 | -€15,362 | -6.3% |
| Amounts payable | 17/49 | €580,661 | €570,432 | -€10,229 | -1.8% |
| Amounts payable after more than one year | 17 | €355,648 | €323,677 | -€31,970 | -9.0% |
| Financial debts | 170/4 | €355,648 | €323,677 | -€31,970 | -9.0% |
| Amounts payable within one year | 42/48 | €224,093 | €245,726 | +€21,633 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €31,360 | €31,970 | +€610 | +1.9% |
| Trade debts | 44 | €81,797 | €79,425 | -€2,372 | -2.9% |
| Suppliers | 440/4 | €81,797 | €79,425 | -€2,372 | -2.9% |
| Taxes, remuneration and social security | 45 | €834 | €880 | +€47 | +5.6% |
| Taxes | 450/3 | €834 | €880 | +€47 | +5.6% |
| Other amounts payable | 47/48 | €110,102 | €133,450 | +€23,348 | +21.2% |
| Accrued charges and deferred income | 492/3 | €920 | €1,029 | +€109 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,214 | €58,436 | -€2,778 | -4.5% |
| Other operating charges | 640/8 | €2,867 | €2,928 | +€61 | +2.1% |
| Gross operating margin | 9900 | €47,207 | €53,242 | +€6,035 | +12.8% |
| Operating profit (loss) | 9901 | -€16,874 | -€8,122 | +€8,752 | +51.9% |
| Financial income | 75/76B | €823 | €833 | +€11 | +1.3% |
| Recurring financial income | 75 | €823 | €833 | +€11 | +1.3% |
| Financial charges | 65/66B | €8,751 | €8,074 | -€677 | -7.7% |
| Recurring financial charges | 65 | €8,751 | €8,074 | -€677 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,802 | -€15,362 | +€9,439 | +38.1% |
| Profit (loss) for the period | 9904 | -€24,802 | -€15,362 | +€9,439 | +38.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,802 | -€15,362 | +€9,439 | +38.1% |
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 20 October 2026 via checked.be.