APOTHEEK VANDERSTRAETEN: what changed
What changed
APOTHEEK VANDERSTRAETEN
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
-€1,932
2024 · €22,865-€24,797
Equity
€420,708
2024 · €422,640-€1,932
Cash
€19,070
2024 · €13,903+€5,167
Balance sheet total
€1.7m
2024 · €1.6m+€51,994
Largest movements
Assets
- Receivables within one year +€83,496
up €83,496 (+11.5%), from €723,831 to €807,327
of which Trade receivables: +€61,870
- Tangible fixed assets -€29,891
down €29,891 (-4.2%), from €710,264 to €680,372
of which Land and buildings: -€27,320
Equity and liabilities
- Other debts +€59,246
up €59,246 (+19.4%), from €306,120 to €365,366
- Debts after one year -€39,708
down €39,708 (-8.3%), from €480,369 to €440,661
Income statement
- Gross operating margin -€36,892
down €36,892 (-12.8%), from €287,101 to €250,208
- Financial income +€10,860
up €10,860 (+38.3%), from €28,379 to €39,238
- Taxes -€8,740
down €8,740 (-99.3%), from €8,802 to €62
- Financial charges +€7,912
up €7,912 (+25.6%), from €30,931 to €38,843
- Depreciation -€3,252
down €3,252 (-8.9%), from €36,343 to €33,091
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.
Result 2024
€22,865
Gross operating margin
-€36,892
Staff costs
-€1,834
Depreciation
+€3,252
Other operating charges
-€1,010
Financial income
+€10,860
Financial charges
-€7,912
Taxes
+€8,740
Result 2025
-€1,932
raises the resultlowers the result
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.
From operations
+€34,460
Investment
-€41
Financing
-€29,252
Cash 2024
€13,903
From operations (derived)
+€34,460
Net result for the year
-€1,932
Depreciation
+€33,091
Stocks and contracts
-€246
Receivables within one year
-€83,496
Deferred charges and accrued income
+€3,864
Trade debts
+€13,733
Tax, wage and social debts
+€7,854
Other debts
+€59,246
Accrued charges and deferred income
+€2,345
Investment (derived)
-€41
Current investments
-€41
Financing
-€29,252
Debts after one year
-€39,708
Current portion of long-term debt
-€936
Short-term financial debts
+€11,392
Cash 2025
€19,070
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,605,920 | €1,657,914 | +€51,994 | +3.2% |
| Fixed assets | 21/28 | €721,320 | €688,229 | -€33,091 | -4.6% |
| Intangible fixed assets | 21 | €9,740 | €6,540 | -€3,200 | -32.9% |
| Tangible fixed assets | 22/27 | €710,264 | €680,372 | -€29,891 | -4.2% |
| Land and buildings | 22 | €703,247 | €675,927 | -€27,320 | -3.9% |
| Plant, machinery and equipment | 23 | €3,195 | €2,845 | -€350 | -11.0% |
| Furniture and vehicles | 24 | €3,821 | €1,600 | -€2,222 | -58.1% |
| Financial fixed assets | 28 | €1,317 | €1,317 | = | 0.0% |
| Current assets | 29/58 | €884,600 | €969,685 | +€85,086 | +9.6% |
| Stocks and contracts in progress | 3 | €142,397 | €142,643 | +€246 | +0.2% |
| Stocks | 30/36 | €142,397 | €142,643 | +€246 | +0.2% |
| Amounts receivable within one year | 40/41 | €723,831 | €807,327 | +€83,496 | +11.5% |
| Trade receivables | 40 | €127,628 | €189,497 | +€61,870 | +48.5% |
| Other amounts receivable | 41 | €596,204 | €617,830 | +€21,626 | +3.6% |
| Current investments | 50/53 | €1 | €41 | +€41 | +7,526% |
| Cash at bank and in hand | 54/58 | €13,903 | €19,070 | +€5,167 | +37.2% |
| Deferred charges and accrued income | 490/1 | €4,468 | €604 | -€3,864 | -86.5% |
| Total equity and liabilities | 10/49 | €1,605,920 | €1,657,914 | +€51,994 | +3.2% |
| Equity | 10/15 | €422,640 | €420,708 | -€1,932 | -0.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €404,048 | €402,116 | -€1,932 | -0.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €404,048 | €402,116 | -€1,932 | -0.5% |
| Amounts payable | 17/49 | €1,183,280 | €1,237,206 | +€53,926 | +4.6% |
| Amounts payable after more than one year | 17 | €480,369 | €440,661 | -€39,708 | -8.3% |
| Financial debts | 170/4 | €480,369 | €440,661 | -€39,708 | -8.3% |
| Amounts payable within one year | 42/48 | €701,445 | €792,735 | +€91,290 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €40,644 | €39,708 | -€936 | -2.3% |
| Financial debts | 43 | €143,605 | €154,997 | +€11,392 | +7.9% |
| Credit institutions | 430/8 | €143,605 | €154,997 | +€11,392 | +7.9% |
| Trade debts | 44 | €168,715 | €182,448 | +€13,733 | +8.1% |
| Suppliers | 440/4 | €168,715 | €182,448 | +€13,733 | +8.1% |
| Taxes, remuneration and social security | 45 | €42,361 | €50,216 | +€7,854 | +18.5% |
| Taxes | 450/3 | €9,167 | €14,532 | +€5,365 | +58.5% |
| Remuneration and social security | 454/9 | €33,194 | €35,683 | +€2,489 | +7.5% |
| Other amounts payable | 47/48 | €306,120 | €365,366 | +€59,246 | +19.4% |
| Accrued charges and deferred income | 492/3 | €1,466 | €3,811 | +€2,345 | +160% |
| Remuneration, social security and pensions | 62 | €210,066 | €211,899 | +€1,834 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,343 | €33,091 | -€3,252 | -8.9% |
| Other operating charges | 640/8 | €6,473 | €7,483 | +€1,010 | +15.6% |
| Gross operating margin | 9900 | €287,101 | €250,208 | -€36,892 | -12.8% |
| Operating profit (loss) | 9901 | €34,219 | -€2,265 | -€36,485 | |
| Financial income | 75/76B | €28,379 | €39,238 | +€10,860 | +38.3% |
| Recurring financial income | 75 | €28,379 | €39,238 | +€10,860 | +38.3% |
| Financial charges | 65/66B | €30,931 | €38,843 | +€7,912 | +25.6% |
| Recurring financial charges | 65 | €30,931 | €38,843 | +€7,912 | +25.6% |
| Profit (loss) for the period before taxes | 9903 | €31,667 | -€1,870 | -€33,537 | |
| Income taxes | 67/77 | €8,802 | €62 | -€8,740 | -99.3% |
| Profit (loss) for the period | 9904 | €22,865 | -€1,932 | -€24,797 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,865 | -€1,932 | -€24,797 |
Next steps
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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 4 November 2026 via checked.be.