APOTHEEK VAN EYNDE: 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 EYNDE
Largest movements
- Cash +€25,751
up €25,751 (+17.3%), from €148,989 to €174,741
mainly Net result for the year (+€35,078) and Stocks and contracts (+€14,848)
- Stocks and contracts -€14,848
down €14,848 (-8.7%), from €169,745 to €154,897
- Receivables within one year +€11,439
up €11,439 (+5.3%), from €216,650 to €228,089
of which Trade receivables: +€24,335
- Deferred charges and accrued income +€9,097
up €9,097 (+72.8%), from €12,488 to €21,584
- Reserves +€35,078
up €35,078 (+7.8%), from €448,731 to €483,809
of which Distributable reserves: +€35,078
- Gross operating margin -€25,487
down €25,487 (-21.8%), from €116,701 to €91,214
- Staff costs +€15,753
up €15,753 (+46.5%), from €33,882 to €49,635
- Taxes -€6,451
down €6,451 (-41.7%), from €15,486 to €9,035
- Financial income +€5,203
up €5,203 (+98.6%), from €5,277 to €10,480
- Financial charges -€1,340
down €1,340 (-81.5%), from €1,644 to €304
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 | €563,680 | €589,363 | +€25,683 | +4.6% |
| Fixed assets | 21/28 | €15,808 | €10,052 | -€5,757 | -36.4% |
| Tangible fixed assets | 22/27 | €15,808 | €10,052 | -€5,757 | -36.4% |
| Furniture and vehicles | 24 | €5,387 | €2,841 | -€2,546 | -47.3% |
| Other tangible fixed assets | 26 | €10,421 | €7,211 | -€3,211 | -30.8% |
| Current assets | 29/58 | €547,872 | €579,311 | +€31,440 | +5.7% |
| Stocks and contracts in progress | 3 | €169,745 | €154,897 | -€14,848 | -8.7% |
| Stocks | 30/36 | €169,745 | €154,897 | -€14,848 | -8.7% |
| Amounts receivable within one year | 40/41 | €216,650 | €228,089 | +€11,439 | +5.3% |
| Trade receivables | 40 | €34,587 | €58,922 | +€24,335 | +70.4% |
| Other amounts receivable | 41 | €182,063 | €169,167 | -€12,896 | -7.1% |
| Cash at bank and in hand | 54/58 | €148,989 | €174,741 | +€25,751 | +17.3% |
| Deferred charges and accrued income | 490/1 | €12,488 | €21,584 | +€9,097 | +72.8% |
| Total equity and liabilities | 10/49 | €563,680 | €589,363 | +€25,683 | +4.6% |
| Equity | 10/15 | €529,331 | €564,409 | +€35,078 | +6.6% |
| Contributions | 10/11 | €80,600 | €80,600 | = | 0.0% |
| Capital | 10 | €80,600 | €80,600 | = | 0.0% |
| Issued capital | 100 | €80,600 | €80,600 | = | 0.0% |
| Reserves | 13 | €448,731 | €483,809 | +€35,078 | +7.8% |
| Non-distributable reserves | 130/1 | €8,060 | €8,060 | = | 0.0% |
| Legal reserve | 130 | €8,060 | €8,060 | = | 0.0% |
| Distributable reserves | 133 | €440,671 | €475,749 | +€35,078 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €34,349 | €24,954 | -€9,395 | -27.4% |
| Amounts payable within one year | 42/48 | €34,087 | €24,954 | -€9,134 | -26.8% |
| Trade debts | 44 | €24,162 | €20,110 | -€4,051 | -16.8% |
| Suppliers | 440/4 | €24,162 | €20,110 | -€4,051 | -16.8% |
| Taxes, remuneration and social security | 45 | €9,591 | €4,843 | -€4,747 | -49.5% |
| Taxes | 450/3 | €4,515 | €1,635 | -€2,880 | -63.8% |
| Remuneration and social security | 454/9 | €5,076 | €3,208 | -€1,868 | -36.8% |
| Other amounts payable | 47/48 | €335 | €0 | -€335 | -100% |
| Accrued charges and deferred income | 492/3 | €262 | €0 | -€262 | -100% |
| Remuneration, social security and pensions | 62 | €33,882 | €49,635 | +€15,753 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,270 | €5,757 | -€513 | -8.2% |
| Other operating charges | 640/8 | €3,197 | €1,885 | -€1,311 | -41.0% |
| Gross operating margin | 9900 | €116,701 | €91,214 | -€25,487 | -21.8% |
| Operating profit (loss) | 9901 | €73,353 | €33,937 | -€39,416 | -53.7% |
| Financial income | 75/76B | €5,277 | €10,480 | +€5,203 | +98.6% |
| Recurring financial income | 75 | €5,277 | €10,480 | +€5,203 | +98.6% |
| Financial charges | 65/66B | €1,644 | €304 | -€1,340 | -81.5% |
| Recurring financial charges | 65 | €1,644 | €304 | -€1,340 | -81.5% |
| Profit (loss) for the period before taxes | 9903 | €76,986 | €44,113 | -€32,873 | -42.7% |
| Income taxes | 67/77 | €15,486 | €9,035 | -€6,451 | -41.7% |
| Profit (loss) for the period | 9904 | €61,500 | €35,078 | -€26,422 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,500 | €35,078 | -€26,422 | -43.0% |
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 30 October 2026 via checked.be.