APOTHEEK VANCLOOSTER: 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 VANCLOOSTER
Largest movements
- Cash +€182,895
up €182,895 (+120%), from €152,157 to €335,053
mainly Net result for the year (+€273,721) and Current investments (+€31,398)
- Current investments -€31,398
down €31,398 (-3.9%), from €814,148 to €782,750
- Receivables within one year +€26,400
up €26,400 (+21.2%), from €124,447 to €150,847
of which Trade receivables: +€26,710
- Tangible fixed assets -€17,929
down €17,929 (-42.0%), from €42,644 to €24,715
of which Furniture and vehicles: -€15,407
- Reserves +€132,721
up €132,721 (+10.9%), from €1.2m to €1.4m
- Financial income -€31,655
down €31,655 (-60.0%), from €52,773 to €21,119
- Taxes -€8,360
down €8,360 (-9.3%), from €89,993 to €81,633
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 | €1,319,451 | €1,480,002 | +€160,551 | +12.2% |
| Fixed assets | 21/28 | €42,644 | €24,715 | -€17,929 | -42.0% |
| Tangible fixed assets | 22/27 | €42,644 | €24,715 | -€17,929 | -42.0% |
| Land and buildings | 22 | €5,430 | €3,857 | -€1,573 | -29.0% |
| Plant, machinery and equipment | 23 | €2,276 | €1,327 | -€949 | -41.7% |
| Furniture and vehicles | 24 | €34,938 | €19,531 | -€15,407 | -44.1% |
| Current assets | 29/58 | €1,276,807 | €1,455,287 | +€178,481 | +14.0% |
| Stocks and contracts in progress | 3 | €162,999 | €164,733 | +€1,734 | +1.1% |
| Stocks | 30/36 | €162,999 | €164,733 | +€1,734 | +1.1% |
| Amounts receivable within one year | 40/41 | €124,447 | €150,847 | +€26,400 | +21.2% |
| Trade receivables | 40 | €124,000 | €150,710 | +€26,710 | +21.5% |
| Other amounts receivable | 41 | €447 | €137 | -€310 | -69.4% |
| Current investments | 50/53 | €814,148 | €782,750 | -€31,398 | -3.9% |
| Cash at bank and in hand | 54/58 | €152,157 | €335,053 | +€182,895 | +120% |
| Deferred charges and accrued income | 490/1 | €23,056 | €21,904 | -€1,152 | -5.0% |
| Total equity and liabilities | 10/49 | €1,319,451 | €1,480,002 | +€160,551 | +12.2% |
| Equity | 10/15 | €1,241,276 | €1,373,996 | +€132,721 | +10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,222,676 | €1,355,396 | +€132,721 | +10.9% |
| Distributable reserves | 133 | €1,222,676 | €1,355,396 | +€132,721 | +10.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €78,175 | €106,006 | +€27,831 | +35.6% |
| Amounts payable within one year | 42/48 | €75,383 | €102,934 | +€27,551 | +36.5% |
| Trade debts | 44 | €56,669 | €68,909 | +€12,240 | +21.6% |
| Suppliers | 440/4 | €56,669 | €68,909 | +€12,240 | +21.6% |
| Taxes, remuneration and social security | 45 | €17,584 | €29,920 | +€12,335 | +70.2% |
| Taxes | 450/3 | €11,410 | €23,683 | +€12,273 | +108% |
| Remuneration and social security | 454/9 | €6,174 | €6,237 | +€62 | +1.0% |
| Other amounts payable | 47/48 | €1,130 | €4,105 | +€2,975 | +263% |
| Accrued charges and deferred income | 492/3 | €2,792 | €3,072 | +€280 | +10.0% |
| Remuneration, social security and pensions | 62 | €14,751 | €15,563 | +€812 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,057 | €17,929 | -€127 | -0.7% |
| Other operating charges | 640/8 | €2,523 | €2,404 | -€119 | -4.7% |
| Gross operating margin | 9900 | €377,503 | €377,805 | +€302 | +0.1% |
| Operating profit (loss) | 9901 | €342,172 | €341,908 | -€264 | -0.1% |
| Financial income | 75/76B | €52,773 | €21,119 | -€31,655 | -60.0% |
| Recurring financial income | 75 | €52,773 | €21,119 | -€31,655 | -60.0% |
| Financial charges | 65/66B | €5,925 | €7,674 | +€1,749 | +29.5% |
| Recurring financial charges | 65 | €5,925 | €7,674 | +€1,749 | +29.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €389,020 | €355,353 | -€33,667 | -8.7% |
| Income taxes | 67/77 | €89,993 | €81,633 | -€8,360 | -9.3% |
| Profit (loss) for the period | 9904 | €299,027 | €273,721 | -€25,307 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €299,027 | €273,721 | -€25,307 | -8.5% |
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 26 October 2026 via checked.be.