Apotheek Van Daele Ann: what changed
What changed
Apotheek Van Daele Ann
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€53,329
2024 · -€16,248+€69,578
Equity
€225,638
2024 · €194,897+€30,741
Cash
€45,520
2024 · €44,093+€1,428
Balance sheet total
€593,473
2024 · €600,001-€6,529
Largest movements
Assets
- Receivables within one year +€117,501
up €117,501 (+106%), from €110,440 to €227,942
of which Other amounts receivable: +€106,040
- Current investments -€90,000
down €90,000 (-40.9%), from €220,120 to €130,120
- Deferred charges and accrued income -€18,202
down €18,202 (-60.7%), from €30,000 to €11,798
- Intangible fixed assets -€7,500
down €7,500 (-25.0%), from €30,000 to €22,500
- Tangible fixed assets -€7,000
down €7,000 (-15.2%), from €46,114 to €39,113
of which Plant, machinery and equipment: -€5,633
Equity and liabilities
- Debts after one year -€55,655
down €55,655 (-88.3%), from €62,999 to €7,344
- Trade debts +€25,362
up €25,362 (+10.0%), from €253,800 to €279,162
- Profit (loss) carried forward +€16,248
no longer reported in 2025 (was -€16,248)
- Reserves +€14,493
up €14,493 (+7.3%), from €198,745 to €213,238
- Current portion of long-term debt -€6,286
down €6,286 (-8.9%), from €70,416 to €64,130
Income statement
- Gross operating margin +€98,516
up €98,516 (+88.5%), from €111,371 to €209,886
- Taxes +€24,269
up €24,269 (+18,960%), from €128 to €24,397
- Staff costs +€4,187
up €4,187 (+4.2%), from €99,681 to €103,869
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€16,248
Gross operating margin
+€98,516
Staff costs
-€4,187
Depreciation
-€2,026
Other operating charges
+€772
Financial income
-€104
Financial charges
+€876
Taxes
-€24,269
Result 2025
€53,329
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€2,093
Investment
+€83,865
Financing
-€84,530
Cash 2024
€44,093
From operations (derived)
+€2,093
Net result for the year
+€53,329
Depreciation
+€20,636
Stocks and contracts
+€2,755
Receivables within one year
-€117,501
Deferred charges and accrued income
+€18,202
Trade debts
+€25,362
Tax, wage and social debts
-€690
Investment (derived)
+€83,865
Investment in fixed assets (net)
-€6,135
Current investments
+€90,000
Financing
-€84,530
Debts after one year
-€55,655
Current portion of long-term debt
-€6,286
Contributions, distributions and other
-€22,588
Cash 2025
€45,520
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €600,001 | €593,473 | -€6,529 | -1.1% |
| Fixed assets | 21/28 | €81,114 | €66,613 | -€14,500 | -17.9% |
| Intangible fixed assets | 21 | €30,000 | €22,500 | -€7,500 | -25.0% |
| Tangible fixed assets | 22/27 | €46,114 | €39,113 | -€7,000 | -15.2% |
| Land and buildings | 22 | €21,987 | €18,069 | -€3,918 | -17.8% |
| Plant, machinery and equipment | 23 | €22,307 | €16,674 | -€5,633 | -25.3% |
| Furniture and vehicles | 24 | €1,820 | €1,222 | -€597 | -32.8% |
| Other tangible fixed assets | 26 | - | €3,148 | +€3,148 | |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €518,887 | €526,859 | +€7,972 | +1.5% |
| Stocks and contracts in progress | 3 | €114,235 | €111,479 | -€2,755 | -2.4% |
| Stocks | 30/36 | €114,235 | €111,479 | -€2,755 | -2.4% |
| Amounts receivable within one year | 40/41 | €110,440 | €227,942 | +€117,501 | +106% |
| Trade receivables | 40 | €96,505 | €107,967 | +€11,461 | +11.9% |
| Other amounts receivable | 41 | €13,935 | €119,975 | +€106,040 | +761% |
| Current investments | 50/53 | €220,120 | €130,120 | -€90,000 | -40.9% |
| Cash at bank and in hand | 54/58 | €44,093 | €45,520 | +€1,428 | +3.2% |
| Deferred charges and accrued income | 490/1 | €30,000 | €11,798 | -€18,202 | -60.7% |
| Total equity and liabilities | 10/49 | €600,001 | €593,473 | -€6,529 | -1.1% |
| Equity | 10/15 | €194,897 | €225,638 | +€30,741 | +15.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €198,745 | €213,238 | +€14,493 | +7.3% |
| Distributable reserves | 133 | €198,745 | €213,238 | +€14,493 | +7.3% |
| Profit (loss) carried forward | 14 | -€16,248 | - | +€16,248 | |
| Amounts payable | 17/49 | €405,104 | €367,835 | -€37,270 | -9.2% |
| Amounts payable after more than one year | 17 | €62,999 | €7,344 | -€55,655 | -88.3% |
| Financial debts | 170/4 | €62,999 | €7,344 | -€55,655 | -88.3% |
| Amounts payable within one year | 42/48 | €342,105 | €360,491 | +€18,385 | +5.4% |
| Current portion of amounts payable after more than one year | 42 | €70,416 | €64,130 | -€6,286 | -8.9% |
| Trade debts | 44 | €253,800 | €279,162 | +€25,362 | +10.0% |
| Suppliers | 440/4 | €253,800 | €279,162 | +€25,362 | +10.0% |
| Taxes, remuneration and social security | 45 | €17,890 | €17,199 | -€690 | -3.9% |
| Taxes | 450/3 | €5,797 | €4,617 | -€1,181 | -20.4% |
| Remuneration and social security | 454/9 | €12,092 | €12,583 | +€491 | +4.1% |
| Remuneration, social security and pensions | 62 | €99,681 | €103,869 | +€4,187 | +4.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,610 | €20,636 | +€2,026 | +10.9% |
| Other operating charges | 640/8 | €2,732 | €1,960 | -€772 | -28.3% |
| Gross operating margin | 9900 | €111,371 | €209,886 | +€98,516 | +88.5% |
| Operating profit (loss) | 9901 | -€9,652 | €83,423 | +€93,075 | |
| Financial income | 75/76B | €104 | - | -€104 | |
| Recurring financial income | 75 | €104 | - | -€104 | |
| Financial charges | 65/66B | €6,573 | €5,697 | -€876 | -13.3% |
| Recurring financial charges | 65 | €6,573 | €5,697 | -€876 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,120 | €77,726 | +€93,846 | |
| Income taxes | 67/77 | €128 | €24,397 | +€24,269 | +18,960% |
| Profit (loss) for the period | 9904 | -€16,248 | €53,329 | +€69,578 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,248 | €53,329 | +€69,578 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.