APOTHEEK VAN DESSEL: what changed
APOTHEEK VAN DESSEL
Largest movements
- Cash +€78,695
up €78,695 (+62.8%), from €125,286 to €203,981
mainly Net result for the year (+€96,172) and Depreciation (+€78,036)
- Current investments +€61,608
up €61,608 (+31.8%), from €193,986 to €255,594
- Intangible fixed assets -€42,500
down €42,500 (-16.0%), from €265,479 to €222,979
- Receivables within one year +€39,000
up €39,000 (+44.9%), from €86,791 to €125,791
of which Trade receivables: +€40,803
- Tangible fixed assets -€29,398
down €29,398 (-16.2%), from €181,019 to €151,621
of which Plant, machinery and equipment: -€22,008
- Reserves +€96,172
up €96,172 (+25.7%), from €373,867 to €470,039
- Trade debts +€23,095
up €23,095 (+34.3%), from €67,350 to €90,445
- Debts after one year -€19,831
down €19,831 (-15.9%), from €124,811 to €104,979
- Tax, wage and social debts +€13,730
up €13,730 (+41.4%), from €33,198 to €46,927
of which Taxes: +€13,061
- Gross operating margin +€47,017
up €47,017 (+15.4%), from €304,970 to €351,987
- Financial income -€32,201
down €32,201 (-88.7%), from €36,291 to €4,090
- Taxes +€13,227
up €13,227 (+46.9%), from €28,182 to €41,409
- Financial charges -€3,840
down €3,840 (-14.5%), from €26,547 to €22,708
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €941,705 | €1,057,742 | +€116,037 | +12.3% |
| Fixed assets | 21/28 | €446,498 | €374,600 | -€71,898 | -16.1% |
| Intangible fixed assets | 21 | €265,479 | €222,979 | -€42,500 | -16.0% |
| Tangible fixed assets | 22/27 | €181,019 | €151,621 | -€29,398 | -16.2% |
| Land and buildings | 22 | €7,139 | €6,538 | -€601 | -8.4% |
| Plant, machinery and equipment | 23 | €131,679 | €109,671 | -€22,008 | -16.7% |
| Furniture and vehicles | 24 | €42,200 | €35,412 | -€6,789 | -16.1% |
| Current assets | 29/58 | €495,207 | €683,142 | +€187,935 | +38.0% |
| Stocks and contracts in progress | 3 | €89,144 | €97,775 | +€8,632 | +9.7% |
| Stocks | 30/36 | €89,144 | €97,775 | +€8,632 | +9.7% |
| Amounts receivable within one year | 40/41 | €86,791 | €125,791 | +€39,000 | +44.9% |
| Trade receivables | 40 | €84,973 | €125,776 | +€40,803 | +48.0% |
| Other amounts receivable | 41 | €1,818 | €15 | -€1,803 | -99.2% |
| Current investments | 50/53 | €193,986 | €255,594 | +€61,608 | +31.8% |
| Cash at bank and in hand | 54/58 | €125,286 | €203,981 | +€78,695 | +62.8% |
| Total equity and liabilities | 10/49 | €941,705 | €1,057,742 | +€116,037 | +12.3% |
| Equity | 10/15 | €376,867 | €473,039 | +€96,172 | +25.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €373,867 | €470,039 | +€96,172 | +25.7% |
| Distributable reserves | 133 | €373,867 | €470,039 | +€96,172 | +25.7% |
| Amounts payable | 17/49 | €564,839 | €584,703 | +€19,865 | +3.5% |
| Amounts payable after more than one year | 17 | €124,811 | €104,979 | -€19,831 | -15.9% |
| Financial debts | 170/4 | €124,811 | €104,979 | -€19,831 | -15.9% |
| Amounts payable within one year | 42/48 | €423,001 | €465,210 | +€42,209 | +10.0% |
| Current portion of amounts payable after more than one year | 42 | €19,570 | €19,831 | +€261 | +1.3% |
| Trade debts | 44 | €67,350 | €90,445 | +€23,095 | +34.3% |
| Suppliers | 440/4 | €67,350 | €90,445 | +€23,095 | +34.3% |
| Taxes, remuneration and social security | 45 | €33,198 | €46,927 | +€13,730 | +41.4% |
| Taxes | 450/3 | €13,110 | €26,171 | +€13,061 | +99.6% |
| Remuneration and social security | 454/9 | €20,087 | €20,756 | +€669 | +3.3% |
| Other amounts payable | 47/48 | €302,884 | €308,006 | +€5,123 | +1.7% |
| Accrued charges and deferred income | 492/3 | €17,027 | €14,514 | -€2,513 | -14.8% |
| Remuneration, social security and pensions | 62 | €111,617 | €115,086 | +€3,469 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,272 | €78,036 | +€1,764 | +2.3% |
| Other operating charges | 640/8 | €2,506 | €2,666 | +€161 | +6.4% |
| Gross operating margin | 9900 | €304,970 | €351,987 | +€47,017 | +15.4% |
| Operating profit (loss) | 9901 | €114,576 | €156,199 | +€41,624 | +36.3% |
| Financial income | 75/76B | €36,291 | €4,090 | -€32,201 | -88.7% |
| Recurring financial income | 75 | €36,291 | €4,090 | -€32,201 | -88.7% |
| Financial charges | 65/66B | €26,547 | €22,708 | -€3,840 | -14.5% |
| Recurring financial charges | 65 | €26,547 | €22,708 | -€3,840 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €124,319 | €137,582 | +€13,263 | +10.7% |
| Income taxes | 67/77 | €28,182 | €41,409 | +€13,227 | +46.9% |
| Profit (loss) for the period | 9904 | €96,137 | €96,172 | +€35 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €96,137 | €96,172 | +€35 | 0.0% |
Next steps
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 5 November 2026 via checked.be.