Apotheek Vandenabeele: what changed
Apotheek Vandenabeele
Largest movements
- Cash -€31,315
down €31,315 (-37.6%), from €83,259 to €51,944
mainly Other debts (-€52,158) and Receivables within one year (-€28,030)
- Receivables within one year +€28,030
up €28,030 (+60.1%), from €46,674 to €74,704
of which Trade receivables: +€31,373
- Intangible fixed assets -€25,000
down €25,000 (-12.5%), from €200,068 to €175,068
- Stocks and contracts +€9,020
up €9,020 (+6.0%), from €149,851 to €158,871
- Deferred charges and accrued income +€7,425
up €7,425 (+94.1%), from €7,894 to €15,319
- Other debts -€52,158
down €52,158 (-12.1%), from €431,412 to €379,254
- Trade debts +€18,274
up €18,274 (+70.6%), from €25,881 to €44,155
- Reserves +€12,584
up €12,584 (+45.6%), from €27,626 to €40,209
- Gross operating margin +€11,105
up €11,105 (+7.5%), from €148,421 to €159,526
- Taxes +€2,964
up €2,964 (+102%), from €2,894 to €5,858
- Staff costs +€2,747
up €2,747 (+2.9%), from €95,675 to €98,422
- Financial charges +€2,158
up €2,158 (+25.3%), from €8,527 to €10,686
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 | €522,642 | €509,264 | -€13,378 | -2.6% |
| Fixed assets | 21/28 | €234,964 | €208,426 | -€26,538 | -11.3% |
| Intangible fixed assets | 21 | €200,068 | €175,068 | -€25,000 | -12.5% |
| Tangible fixed assets | 22/27 | €34,896 | €33,358 | -€1,538 | -4.4% |
| Plant, machinery and equipment | 23 | €34,896 | €33,358 | -€1,538 | -4.4% |
| Current assets | 29/58 | €287,678 | €300,838 | +€13,160 | +4.6% |
| Stocks and contracts in progress | 3 | €149,851 | €158,871 | +€9,020 | +6.0% |
| Stocks | 30/36 | €149,851 | €158,871 | +€9,020 | +6.0% |
| Amounts receivable within one year | 40/41 | €46,674 | €74,704 | +€28,030 | +60.1% |
| Trade receivables | 40 | €41,986 | €73,358 | +€31,373 | +74.7% |
| Other amounts receivable | 41 | €4,689 | €1,346 | -€3,343 | -71.3% |
| Cash at bank and in hand | 54/58 | €83,259 | €51,944 | -€31,315 | -37.6% |
| Deferred charges and accrued income | 490/1 | €7,894 | €15,319 | +€7,425 | +94.1% |
| Total equity and liabilities | 10/49 | €522,642 | €509,264 | -€13,378 | -2.6% |
| Equity | 10/15 | €52,626 | €65,209 | +€12,584 | +23.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €27,626 | €40,209 | +€12,584 | +45.6% |
| Distributable reserves | 133 | €27,626 | €40,209 | +€12,584 | +45.6% |
| Amounts payable | 17/49 | €470,017 | €444,055 | -€25,962 | -5.5% |
| Amounts payable within one year | 42/48 | €470,017 | €441,005 | -€29,012 | -6.2% |
| Trade debts | 44 | €25,881 | €44,155 | +€18,274 | +70.6% |
| Suppliers | 440/4 | €25,881 | €44,155 | +€18,274 | +70.6% |
| Taxes, remuneration and social security | 45 | €12,724 | €17,596 | +€4,872 | +38.3% |
| Taxes | 450/3 | €999 | €5,858 | +€4,860 | +487% |
| Remuneration and social security | 454/9 | €11,725 | €11,738 | +€13 | +0.1% |
| Other amounts payable | 47/48 | €431,412 | €379,254 | -€52,158 | -12.1% |
| Accrued charges and deferred income | 492/3 | - | €3,050 | +€3,050 | |
| Remuneration, social security and pensions | 62 | €95,675 | €98,422 | +€2,747 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,351 | €29,566 | +€215 | +0.7% |
| Other operating charges | 640/8 | €3,396 | €3,257 | -€138 | -4.1% |
| Gross operating margin | 9900 | €148,421 | €159,526 | +€11,105 | +7.5% |
| Operating profit (loss) | 9901 | €20,001 | €28,282 | +€8,281 | +41.4% |
| Financial income | 75/76B | €1,456 | €846 | -€611 | -41.9% |
| Recurring financial income | 75 | €1,456 | €846 | -€611 | -41.9% |
| Financial charges | 65/66B | €8,527 | €10,686 | +€2,158 | +25.3% |
| Recurring financial charges | 65 | €8,527 | €10,686 | +€2,158 | +25.3% |
| Profit (loss) for the period before taxes | 9903 | €12,930 | €18,442 | +€5,512 | +42.6% |
| Income taxes | 67/77 | €2,894 | €5,858 | +€2,964 | +102% |
| Profit (loss) for the period | 9904 | €10,036 | €12,584 | +€2,548 | +25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,036 | €12,584 | +€2,548 | +25.4% |
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 2 November 2026 via checked.be.