Apotheek VAN DIJCK: 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 DIJCK
Largest movements
- Cash -€81,717
down €81,717 (-34.3%), from €238,269 to €156,553
mainly Contributions, distributions and other (-€101,223) and Other debts (-€64,085)
- Tangible fixed assets -€38,051
down €38,051 (-12.1%), from €315,183 to €277,132
- Stocks and contracts +€19,940
up €19,940 (+7.4%), from €270,590 to €290,530
- Deferred charges and accrued income -€16,950
down €16,950 (-68.7%), from €24,662 to €7,712
- Other debts -€64,085
down €64,085 (-14.4%), from €444,219 to €380,134
- Trade debts -€25,491
down €25,491 (-19.3%), from €132,085 to €106,594
- Current portion of long-term debt -€20,846
down €20,846 (-57.9%), from €36,010 to €15,164
- Debts after one year -€15,164
down €15,164 (-9.7%), from €156,285 to €141,121
- Reserves +€13,745
up €13,745 (+6.1%), from €226,688 to €240,433
- Gross operating margin -€101,857
down €101,857 (-24.9%), from €408,585 to €306,728
- Staff costs -€14,063
down €14,063 (-12.6%), from €111,593 to €97,531
- Taxes -€12,478
down €12,478 (-23.5%), from €52,989 to €40,512
- Financial charges -€12,329
down €12,329 (-61.7%), from €19,973 to €7,644
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 | €1,039,612 | €930,925 | -€108,687 | -10.5% |
| Fixed assets | 21/28 | €316,134 | €278,083 | -€38,051 | -12.0% |
| Tangible fixed assets | 22/27 | €315,183 | €277,132 | -€38,051 | -12.1% |
| Land and buildings | 22 | €273,468 | €258,085 | -€15,383 | -5.6% |
| Plant, machinery and equipment | 23 | €22,796 | €8,999 | -€13,798 | -60.5% |
| Furniture and vehicles | 24 | €18,918 | €10,047 | -€8,871 | -46.9% |
| Financial fixed assets | 28 | €951 | €951 | = | 0.0% |
| Current assets | 29/58 | €723,478 | €652,842 | -€70,636 | -9.8% |
| Stocks and contracts in progress | 3 | €270,590 | €290,530 | +€19,940 | +7.4% |
| Stocks | 30/36 | €270,590 | €290,530 | +€19,940 | +7.4% |
| Amounts receivable within one year | 40/41 | €189,957 | €198,048 | +€8,091 | +4.3% |
| Trade receivables | 40 | €183,013 | €179,849 | -€3,164 | -1.7% |
| Other amounts receivable | 41 | €6,944 | €18,199 | +€11,255 | +162% |
| Cash at bank and in hand | 54/58 | €238,269 | €156,553 | -€81,717 | -34.3% |
| Deferred charges and accrued income | 490/1 | €24,662 | €7,712 | -€16,950 | -68.7% |
| Total equity and liabilities | 10/49 | €1,039,612 | €930,925 | -€108,687 | -10.5% |
| Equity | 10/15 | €232,888 | €246,633 | +€13,745 | +5.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €226,688 | €240,433 | +€13,745 | +6.1% |
| Distributable reserves | 133 | €226,688 | €240,433 | +€13,745 | +6.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €806,724 | €684,292 | -€122,432 | -15.2% |
| Amounts payable after more than one year | 17 | €156,285 | €141,121 | -€15,164 | -9.7% |
| Financial debts | 170/4 | €156,285 | €141,121 | -€15,164 | -9.7% |
| Amounts payable within one year | 42/48 | €646,574 | €540,520 | -€106,054 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €36,010 | €15,164 | -€20,846 | -57.9% |
| Financial debts | 43 | €3,382 | €0 | -€3,382 | -100% |
| Credit institutions | 430/8 | €3,382 | €0 | -€3,382 | -100% |
| Trade debts | 44 | €132,085 | €106,594 | -€25,491 | -19.3% |
| Suppliers | 440/4 | €132,085 | €106,594 | -€25,491 | -19.3% |
| Taxes, remuneration and social security | 45 | €30,879 | €38,628 | +€7,750 | +25.1% |
| Taxes | 450/3 | €16,245 | €16,762 | +€517 | +3.2% |
| Remuneration and social security | 454/9 | €14,633 | €21,866 | +€7,233 | +49.4% |
| Other amounts payable | 47/48 | €444,219 | €380,134 | -€64,085 | -14.4% |
| Accrued charges and deferred income | 492/3 | €3,865 | €2,651 | -€1,214 | -31.4% |
| Remuneration, social security and pensions | 62 | €111,593 | €97,531 | -€14,063 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,512 | €44,714 | -€798 | -1.8% |
| Other operating charges | 640/8 | €4,269 | €3,085 | -€1,185 | -27.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €408,585 | €306,728 | -€101,857 | -24.9% |
| Operating profit (loss) | 9901 | €247,210 | €161,399 | -€85,811 | -34.7% |
| Financial income | 75/76B | €1,515 | €1,725 | +€210 | +13.8% |
| Recurring financial income | 75 | €1,515 | €1,725 | +€210 | +13.8% |
| Financial charges | 65/66B | €19,973 | €7,644 | -€12,329 | -61.7% |
| Recurring financial charges | 65 | €19,973 | €7,644 | -€12,329 | -61.7% |
| Profit (loss) for the period before taxes | 9903 | €228,752 | €155,480 | -€73,272 | -32.0% |
| Income taxes | 67/77 | €52,989 | €40,512 | -€12,478 | -23.5% |
| Profit (loss) for the period | 9904 | €175,762 | €114,968 | -€60,794 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €175,762 | €114,968 | -€60,794 | -34.6% |
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 23 October 2026 via checked.be.