APOTHEEK VAN HYFTE: 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 HYFTE
Largest movements
- Tangible fixed assets +€126,744
up €126,744 (+32.2%), from €393,143 to €519,887
of which Land and buildings: +€123,635
- Cash -€32,086
down €32,086 (-39.6%), from €81,032 to €48,946
mainly Investment in fixed assets (net) (-€147,580) and Receivables within one year (-€20,053)
- Receivables within one year +€20,053
up €20,053 (+76.4%), from €26,253 to €46,307
of which Trade receivables: +€15,206
- Debts after one year +€65,445
up €65,445 (+21.4%), from €305,728 to €371,173
- Reserves +€40,995
up €40,995 (+22.8%), from €179,773 to €220,768
- Tax, wage and social debts +€8,358
up €8,358 (+124%), from €6,758 to €15,117
- Gross operating margin +€30,743
up €30,743 (+56.0%), from €54,866 to €85,609
- Financial charges +€10,397
up €10,397 (+591%), from €1,758 to €12,154
- Depreciation +€3,364
up €3,364 (+19.2%), from €17,497 to €20,861
- Taxes +€1,541
up €1,541 (+13.0%), from €11,822 to €13,363
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 | €555,685 | €676,250 | +€120,565 | +21.7% |
| Fixed assets | 21/28 | €393,167 | €519,887 | +€126,720 | +32.2% |
| Tangible fixed assets | 22/27 | €393,143 | €519,887 | +€126,744 | +32.2% |
| Land and buildings | 22 | €376,546 | €500,182 | +€123,635 | +32.8% |
| Plant, machinery and equipment | 23 | - | €2,334 | +€2,334 | |
| Furniture and vehicles | 24 | €12,755 | €14,824 | +€2,069 | +16.2% |
| Other tangible fixed assets | 26 | €3,841 | €2,548 | -€1,293 | -33.7% |
| Financial fixed assets | 28 | €25 | €0 | -€25 | -100% |
| Current assets | 29/58 | €162,518 | €156,363 | -€6,155 | -3.8% |
| Stocks and contracts in progress | 3 | €52,860 | €58,993 | +€6,133 | +11.6% |
| Stocks | 30/36 | €52,860 | €58,993 | +€6,133 | +11.6% |
| Amounts receivable within one year | 40/41 | €26,253 | €46,307 | +€20,053 | +76.4% |
| Trade receivables | 40 | €24,196 | €39,402 | +€15,206 | +62.8% |
| Other amounts receivable | 41 | €2,058 | €6,904 | +€4,847 | +236% |
| Cash at bank and in hand | 54/58 | €81,032 | €48,946 | -€32,086 | -39.6% |
| Deferred charges and accrued income | 490/1 | €2,373 | €2,118 | -€255 | -10.7% |
| Total equity and liabilities | 10/49 | €555,685 | €676,250 | +€120,565 | +21.7% |
| Equity | 10/15 | €198,373 | €239,368 | +€40,995 | +20.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €179,773 | €220,768 | +€40,995 | +22.8% |
| Distributable reserves | 133 | €179,773 | €220,768 | +€40,995 | +22.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €357,313 | €436,883 | +€79,570 | +22.3% |
| Amounts payable after more than one year | 17 | €305,728 | €371,173 | +€65,445 | +21.4% |
| Financial debts | 170/4 | €305,728 | €371,173 | +€65,445 | +21.4% |
| Amounts payable within one year | 42/48 | €51,585 | €65,710 | +€14,125 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €16,878 | €22,510 | +€5,631 | +33.4% |
| Trade debts | 44 | €19,737 | €16,966 | -€2,771 | -14.0% |
| Suppliers | 440/4 | €19,737 | €16,966 | -€2,771 | -14.0% |
| Taxes, remuneration and social security | 45 | €6,758 | €15,117 | +€8,358 | +124% |
| Taxes | 450/3 | €6,758 | €15,117 | +€8,358 | +124% |
| Other amounts payable | 47/48 | €8,211 | €11,117 | +€2,906 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,497 | €20,861 | +€3,364 | +19.2% |
| Other operating charges | 640/8 | €2,607 | €2,226 | -€381 | -14.6% |
| Gross operating margin | 9900 | €54,866 | €85,609 | +€30,743 | +56.0% |
| Operating profit (loss) | 9901 | €34,762 | €62,522 | +€27,761 | +79.9% |
| Financial income | 75/76B | €4,315 | €3,990 | -€325 | -7.5% |
| Recurring financial income | 75 | €4,315 | €3,990 | -€325 | -7.5% |
| Financial charges | 65/66B | €1,758 | €12,154 | +€10,397 | +591% |
| Recurring financial charges | 65 | €1,758 | €12,154 | +€10,397 | +591% |
| Profit (loss) for the period before taxes | 9903 | €37,319 | €54,358 | +€17,039 | +45.7% |
| Income taxes | 67/77 | €11,822 | €13,363 | +€1,541 | +13.0% |
| Profit (loss) for the period | 9904 | €25,497 | €40,995 | +€15,498 | +60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,497 | €40,995 | +€15,498 | +60.8% |
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 31 October 2026 via checked.be.