APOTHEEK VAN DENDER: 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 DENDER
Largest movements
- Receivables within one year -€16,478
down €16,478 (-6.5%), from €253,882 to €237,405
of which Other amounts receivable: -€16,418
- Accrued charges and deferred income -€10,399
down €10,399 (-100%), from €10,399 to €0
- Reserves -€8,830
down €8,830 (-3.9%), from €225,884 to €217,054
of which Distributable reserves: -€8,830
- Trade debts +€3,264
up €3,264 (+492%), from €663 to €3,927
- Gross operating margin +€15,739
up €15,739 (+66.0%), from -€23,860 to -€8,121
- Other operating charges +€427
up €427 (+339%), from €126 to €553
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 | €255,546 | €239,581 | -€15,965 | -6.2% |
| Current assets | 29/58 | €255,546 | €239,581 | -€15,965 | -6.2% |
| Amounts receivable within one year | 40/41 | €253,882 | €237,405 | -€16,478 | -6.5% |
| Trade receivables | 40 | €60 | €0 | -€60 | -100% |
| Other amounts receivable | 41 | €253,822 | €237,405 | -€16,418 | -6.5% |
| Cash at bank and in hand | 54/58 | €1,664 | €2,177 | +€512 | +30.8% |
| Total equity and liabilities | 10/49 | €255,546 | €239,581 | -€15,965 | -6.2% |
| Equity | 10/15 | €244,484 | €235,654 | -€8,830 | -3.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €225,884 | €217,054 | -€8,830 | -3.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €224,024 | €215,194 | -€8,830 | -3.9% |
| Amounts payable | 17/49 | €11,062 | €3,927 | -€7,135 | -64.5% |
| Amounts payable within one year | 42/48 | €663 | €3,927 | +€3,264 | +492% |
| Trade debts | 44 | €663 | €3,927 | +€3,264 | +492% |
| Suppliers | 440/4 | €663 | €3,927 | +€3,264 | +492% |
| Accrued charges and deferred income | 492/3 | €10,399 | €0 | -€10,399 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Other operating charges | 640/8 | €126 | €553 | +€427 | +339% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€23,860 | -€8,121 | +€15,739 | +66.0% |
| Operating profit (loss) | 9901 | -€23,986 | -€8,674 | +€15,312 | +63.8% |
| Financial charges | 65/66B | €162 | €156 | -€5 | -3.3% |
| Recurring financial charges | 65 | €162 | €156 | -€5 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€24,147 | -€8,830 | +€15,317 | +63.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€24,147 | -€8,830 | +€15,317 | +63.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,147 | -€8,830 | +€15,317 | +63.4% |
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 15 October 2026 via checked.be.