APOTHEEK VAN DIONANT: what changed
APOTHEEK VAN DIONANT
Largest movements
- Stocks and contracts +€11,053
up €11,053 (+9.5%), from €116,456 to €127,509
- Financial fixed assets +€7,241
new in 2025: €7,241
- Cash +€5,877
up €5,877 (+17.3%), from €33,992 to €39,869
mainly Net result for the year (+€44,554) and Accrued charges and deferred income (+€6,126)
- Tangible fixed assets -€4,281
down €4,281 (-22.5%), from €19,029 to €14,748
of which Plant, machinery and equipment: -€2,406
- Receivables within one year +€3,029
up €3,029 (+9.3%), from €32,652 to €35,682
of which Trade receivables: +€5,647
- Reserves +€44,554
up €44,554 (+35.0%), from €127,421 to €171,975
- Other debts -€29,703
down €29,703 (-68.8%), from €43,156 to €13,453
- Accrued charges and deferred income +€6,126
up €6,126 (+69.3%), from €8,839 to €14,965
- Tax, wage and social debts +€3,111
up €3,111 (+246%), from €1,266 to €4,377
- Gross operating margin +€6,082
up €6,082 (+9.3%), from €65,437 to €71,519
- Depreciation -€5,919
down €5,919 (-58.0%), from €10,200 to €4,281
- Taxes +€3,618
up €3,618 (+26.2%), from €13,830 to €17,448
- Financial charges -€2,211
down €2,211 (-36.1%), from €6,127 to €3,916
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 | €206,568 | €229,148 | +€22,580 | +10.9% |
| Fixed assets | 21/28 | €19,029 | €21,989 | +€2,960 | +15.6% |
| Tangible fixed assets | 22/27 | €19,029 | €14,748 | -€4,281 | -22.5% |
| Plant, machinery and equipment | 23 | €17,154 | €14,748 | -€2,406 | -14.0% |
| Furniture and vehicles | 24 | €1,875 | €0 | -€1,875 | -100% |
| Financial fixed assets | 28 | - | €7,241 | +€7,241 | |
| Current assets | 29/58 | €187,539 | €207,159 | +€19,620 | +10.5% |
| Stocks and contracts in progress | 3 | €116,456 | €127,509 | +€11,053 | +9.5% |
| Stocks | 30/36 | €116,456 | €127,509 | +€11,053 | +9.5% |
| Amounts receivable within one year | 40/41 | €32,652 | €35,682 | +€3,029 | +9.3% |
| Trade receivables | 40 | €29,447 | €35,094 | +€5,647 | +19.2% |
| Other amounts receivable | 41 | €3,205 | €588 | -€2,617 | -81.7% |
| Cash at bank and in hand | 54/58 | €33,992 | €39,869 | +€5,877 | +17.3% |
| Deferred charges and accrued income | 490/1 | €4,439 | €4,100 | -€339 | -7.6% |
| Total equity and liabilities | 10/49 | €206,568 | €229,148 | +€22,580 | +10.9% |
| Equity | 10/15 | €132,421 | €176,975 | +€44,554 | +33.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €127,421 | €171,975 | +€44,554 | +35.0% |
| Distributable reserves | 133 | €127,421 | €171,975 | +€44,554 | +35.0% |
| Amounts payable | 17/49 | €74,147 | €52,173 | -€21,974 | -29.6% |
| Amounts payable within one year | 42/48 | €65,308 | €37,208 | -€28,100 | -43.0% |
| Trade debts | 44 | €20,886 | €19,379 | -€1,507 | -7.2% |
| Suppliers | 440/4 | €20,886 | €19,379 | -€1,507 | -7.2% |
| Taxes, remuneration and social security | 45 | €1,266 | €4,377 | +€3,111 | +246% |
| Taxes | 450/3 | €1,266 | €4,377 | +€3,111 | +246% |
| Other amounts payable | 47/48 | €43,156 | €13,453 | -€29,703 | -68.8% |
| Accrued charges and deferred income | 492/3 | €8,839 | €14,965 | +€6,126 | +69.3% |
| Remuneration, social security and pensions | 62 | €637 | €970 | +€332 | +52.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,200 | €4,281 | -€5,919 | -58.0% |
| Other operating charges | 640/8 | €1,562 | €1,587 | +€25 | +1.6% |
| Gross operating margin | 9900 | €65,437 | €71,519 | +€6,082 | +9.3% |
| Operating profit (loss) | 9901 | €53,038 | €64,682 | +€11,644 | +22.0% |
| Financial income | 75/76B | €1,889 | €1,236 | -€652 | -34.5% |
| Recurring financial income | 75 | €1,889 | €1,236 | -€652 | -34.5% |
| Financial charges | 65/66B | €6,127 | €3,916 | -€2,211 | -36.1% |
| Recurring financial charges | 65 | €6,127 | €3,916 | -€2,211 | -36.1% |
| Profit (loss) for the period before taxes | 9903 | €48,799 | €62,002 | +€13,203 | +27.1% |
| Income taxes | 67/77 | €13,830 | €17,448 | +€3,618 | +26.2% |
| Profit (loss) for the period | 9904 | €34,970 | €44,554 | +€9,584 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,970 | €44,554 | +€9,584 | +27.4% |
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 1 November 2026 via checked.be.