APOTHEEK VANACKERE: 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 VANACKERE
Largest movements
- Cash +€46,986
up €46,986 (+109%), from €43,257 to €90,243
mainly Depreciation (+€65,862) and Net result for the year (+€64,008)
- Tangible fixed assets -€41,584
down €41,584 (-7.1%), from €583,420 to €541,836
of which Land and buildings: -€55,022
- Debts after one year -€35,267
down €35,267 (-14.0%), from €252,744 to €217,478
- Other debts +€26,050
up €26,050 (+94.5%), from €27,570 to €53,620
- Trade debts +€19,730
up €19,730 (+26.8%), from €73,712 to €93,441
- Reserves +€14,008
up €14,008 (+3.2%), from €436,201 to €450,209
of which Distributable reserves: +€14,008
- Staff costs +€5,731
up €5,731 (+7.1%), from €81,062 to €86,793
- Depreciation +€5,126
up €5,126 (+8.4%), from €60,736 to €65,862
- Taxes -€2,919
down €2,919 (-12.1%), from €24,147 to €21,227
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 | €910,014 | €928,036 | +€18,023 | +2.0% |
| Fixed assets | 21/28 | €604,994 | €571,240 | -€33,754 | -5.6% |
| Intangible fixed assets | 21 | €21,573 | €29,404 | +€7,831 | +36.3% |
| Tangible fixed assets | 22/27 | €583,420 | €541,836 | -€41,584 | -7.1% |
| Land and buildings | 22 | €579,144 | €524,121 | -€55,022 | -9.5% |
| Furniture and vehicles | 24 | €4,277 | €17,715 | +€13,438 | +314% |
| Current assets | 29/58 | €305,020 | €356,797 | +€51,776 | +17.0% |
| Stocks and contracts in progress | 3 | €154,503 | €158,923 | +€4,420 | +2.9% |
| Stocks | 30/36 | €154,503 | €158,923 | +€4,420 | +2.9% |
| Amounts receivable within one year | 40/41 | €105,096 | €105,193 | +€97 | +0.1% |
| Trade receivables | 40 | €105,096 | €104,293 | -€803 | -0.8% |
| Other amounts receivable | 41 | €0 | €900 | +€900 | |
| Cash at bank and in hand | 54/58 | €43,257 | €90,243 | +€46,986 | +109% |
| Deferred charges and accrued income | 490/1 | €2,164 | €2,437 | +€273 | +12.6% |
| Total equity and liabilities | 10/49 | €910,014 | €928,036 | +€18,023 | +2.0% |
| Equity | 10/15 | €497,701 | €511,709 | +€14,008 | +2.8% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €436,201 | €450,209 | +€14,008 | +3.2% |
| Non-distributable reserves | 130/1 | €8,575 | €8,575 | = | 0.0% |
| Legal reserve | 130 | €8,575 | €8,575 | = | 0.0% |
| Distributable reserves | 133 | €427,626 | €441,633 | +€14,008 | +3.3% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €412,313 | €416,328 | +€4,015 | +1.0% |
| Amounts payable after more than one year | 17 | €252,744 | €217,478 | -€35,267 | -14.0% |
| Financial debts | 170/4 | €252,744 | €217,478 | -€35,267 | -14.0% |
| Amounts payable within one year | 42/48 | €158,398 | €198,850 | +€40,452 | +25.5% |
| Current portion of amounts payable after more than one year | 42 | €35,267 | €35,267 | = | 0.0% |
| Trade debts | 44 | €73,712 | €93,441 | +€19,730 | +26.8% |
| Suppliers | 440/4 | €73,712 | €93,441 | +€19,730 | +26.8% |
| Taxes, remuneration and social security | 45 | €21,850 | €16,522 | -€5,328 | -24.4% |
| Taxes | 450/3 | €8,225 | €1,472 | -€6,753 | -82.1% |
| Remuneration and social security | 454/9 | €13,625 | €15,050 | +€1,425 | +10.5% |
| Other amounts payable | 47/48 | €27,570 | €53,620 | +€26,050 | +94.5% |
| Accrued charges and deferred income | 492/3 | €1,170 | €0 | -€1,170 | -100% |
| Remuneration, social security and pensions | 62 | €81,062 | €86,793 | +€5,731 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,736 | €65,862 | +€5,126 | +8.4% |
| Other operating charges | 640/8 | €3,987 | €4,873 | +€886 | +22.2% |
| Non-recurring operating charges | 66A | €2,948 | €0 | -€2,948 | -100% |
| Gross operating margin | 9900 | €250,649 | €250,945 | +€296 | +0.1% |
| Operating profit (loss) | 9901 | €101,916 | €93,417 | -€8,500 | -8.3% |
| Financial income | 75/76B | €1,174 | €1,087 | -€87 | -7.4% |
| Recurring financial income | 75 | €1,174 | €1,087 | -€87 | -7.4% |
| Financial charges | 65/66B | €8,874 | €9,269 | +€394 | +4.4% |
| Recurring financial charges | 65 | €8,874 | €9,269 | +€394 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €94,216 | €85,235 | -€8,981 | -9.5% |
| Income taxes | 67/77 | €24,147 | €21,227 | -€2,919 | -12.1% |
| Profit (loss) for the period | 9904 | €70,069 | €64,008 | -€6,061 | -8.7% |
| Profit (loss) for the period to be appropriated | 9905 | €70,069 | €64,008 | -€6,061 | -8.7% |
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 14 October 2026 via checked.be.