Apotheek Van de Casteele: 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 de Casteele
Largest movements
- Cash +€7,423
up €7,423 (+22.2%), from €33,473 to €40,896
mainly Net result for the year (+€18,679) and Depreciation (+€3,527)
- Stocks and contracts +€2,575
up €2,575 (+3.3%), from €77,088 to €79,663
- Receivables within one year +€1,944
up €1,944 (+5.9%), from €32,996 to €34,940
of which Other amounts receivable: +€1,286
- Profit (loss) carried forward +€18,679
up €18,679 (+16.2%), from €115,438 to €134,117
- Other debts -€3,514
down €3,514 (-44.7%), from €7,860 to €4,346
- Debts after one year -€3,083
no longer reported in 2025 (was €3,083)
- Gross operating margin -€4,785
down €4,785 (-13.9%), from €34,435 to €29,650
- Taxes -€613
down €613 (-9.2%), from €6,680 to €6,067
- Depreciation -€549
down €549 (-13.5%), from €4,076 to €3,527
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 | €154,870 | €166,040 | +€11,170 | +7.2% |
| Fixed assets | 21/28 | €11,313 | €10,138 | -€1,175 | -10.4% |
| Tangible fixed assets | 22/27 | €11,313 | €10,138 | -€1,175 | -10.4% |
| Plant, machinery and equipment | 23 | €3,882 | €2,662 | -€1,220 | -31.4% |
| Furniture and vehicles | 24 | €6,203 | €6,466 | +€264 | +4.2% |
| Other tangible fixed assets | 26 | €1,228 | €1,010 | -€219 | -17.8% |
| Current assets | 29/58 | €143,557 | €155,902 | +€12,345 | +8.6% |
| Stocks and contracts in progress | 3 | €77,088 | €79,663 | +€2,575 | +3.3% |
| Stocks | 30/36 | €77,088 | €79,663 | +€2,575 | +3.3% |
| Amounts receivable within one year | 40/41 | €32,996 | €34,940 | +€1,944 | +5.9% |
| Trade receivables | 40 | €30,791 | €31,449 | +€658 | +2.1% |
| Other amounts receivable | 41 | €2,205 | €3,491 | +€1,286 | +58.3% |
| Cash at bank and in hand | 54/58 | €33,473 | €40,896 | +€7,423 | +22.2% |
| Deferred charges and accrued income | 490/1 | - | €403 | +€403 | |
| Total equity and liabilities | 10/49 | €154,870 | €166,040 | +€11,170 | +7.2% |
| Equity | 10/15 | €116,538 | €135,217 | +€18,679 | +16.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €115,438 | €134,117 | +€18,679 | +16.2% |
| Amounts payable | 17/49 | €38,332 | €30,823 | -€7,509 | -19.6% |
| Amounts payable after more than one year | 17 | €3,083 | - | -€3,083 | |
| Financial debts | 170/4 | €3,083 | - | -€3,083 | |
| Amounts payable within one year | 42/48 | €35,249 | €30,823 | -€4,426 | -12.6% |
| Trade debts | 44 | €25,081 | €25,019 | -€63 | -0.3% |
| Suppliers | 440/4 | €25,081 | €25,019 | -€63 | -0.3% |
| Taxes, remuneration and social security | 45 | €2,307 | €1,459 | -€849 | -36.8% |
| Taxes | 450/3 | €2,307 | €1,459 | -€849 | -36.8% |
| Other amounts payable | 47/48 | €7,860 | €4,346 | -€3,514 | -44.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,076 | €3,527 | -€549 | -13.5% |
| Other operating charges | 640/8 | €875 | €1,062 | +€186 | +21.3% |
| Gross operating margin | 9900 | €34,435 | €29,650 | -€4,785 | -13.9% |
| Operating profit (loss) | 9901 | €29,483 | €25,061 | -€4,422 | -15.0% |
| Financial income | 75/76B | €210 | €37 | -€173 | -82.6% |
| Recurring financial income | 75 | €210 | €37 | -€173 | -82.6% |
| Financial charges | 65/66B | €570 | €352 | -€218 | -38.3% |
| Recurring financial charges | 65 | €570 | €352 | -€218 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €29,124 | €24,746 | -€4,377 | -15.0% |
| Income taxes | 67/77 | €6,680 | €6,067 | -€613 | -9.2% |
| Profit (loss) for the period | 9904 | €22,444 | €18,679 | -€3,765 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,444 | €18,679 | -€3,765 | -16.8% |
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 28 October 2026 via checked.be.