APOTHEEK VANDERVOORT: 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 VANDERVOORT
Largest movements
- Tangible fixed assets -€10,248
down €10,248 (-14.1%), from €72,777 to €62,528
of which Furniture and vehicles: -€6,119
- Cash +€9,966
up €9,966 (+7.5%), from €132,592 to €142,558
mainly Depreciation (+€12,448) and Net result for the year (+€10,004)
- Reserves +€10,004
up €10,004 (+3.0%), from €336,202 to €346,206
of which Distributable reserves: +€10,004
- Gross operating margin +€1,665
up €1,665 (+6.8%), from €24,403 to €26,068
- Depreciation -€1,177
down €1,177 (-8.6%), from €13,625 to €12,448
- Taxes +€1,017
up €1,017 (+30.4%), from €3,349 to €4,365
- Financial income -€725
down €725 (-6.9%), from €10,544 to €9,819
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 | €636,334 | €644,949 | +€8,615 | +1.4% |
| Fixed assets | 21/28 | €72,777 | €62,528 | -€10,248 | -14.1% |
| Tangible fixed assets | 22/27 | €72,777 | €62,528 | -€10,248 | -14.1% |
| Land and buildings | 22 | €63,100 | €58,972 | -€4,129 | -6.5% |
| Furniture and vehicles | 24 | €9,676 | €3,557 | -€6,119 | -63.2% |
| Current assets | 29/58 | €563,557 | €582,421 | +€18,863 | +3.3% |
| Stocks and contracts in progress | 3 | €68,519 | €71,715 | +€3,196 | +4.7% |
| Stocks | 30/36 | €68,519 | €71,715 | +€3,196 | +4.7% |
| Amounts receivable within one year | 40/41 | €111,184 | €116,802 | +€5,618 | +5.1% |
| Trade receivables | 40 | €107,822 | €112,058 | +€4,236 | +3.9% |
| Other amounts receivable | 41 | €3,362 | €4,744 | +€1,382 | +41.1% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €132,592 | €142,558 | +€9,966 | +7.5% |
| Deferred charges and accrued income | 490/1 | €1,263 | €1,346 | +€84 | +6.6% |
| Total equity and liabilities | 10/49 | €636,334 | €644,949 | +€8,615 | +1.4% |
| Equity | 10/15 | €595,232 | €605,237 | +€10,004 | +1.7% |
| Contributions | 10/11 | €259,030 | €259,030 | = | 0.0% |
| Capital | 10 | €258,603 | €258,603 | = | 0.0% |
| Issued capital | 100 | €258,603 | €258,603 | = | 0.0% |
| Contributions outside capital | 11 | €427 | €427 | = | 0.0% |
| Share premium | 1100/10 | €427 | €427 | = | 0.0% |
| Reserves | 13 | €336,202 | €346,206 | +€10,004 | +3.0% |
| Non-distributable reserves | 130/1 | €25,860 | €25,860 | = | 0.0% |
| Legal reserve | 130 | €25,860 | €25,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,663 | €28,663 | = | 0.0% |
| Distributable reserves | 133 | €281,679 | €291,683 | +€10,004 | +3.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Other liabilities and charges | 164/5 | €0 | - | = | |
| Amounts payable | 17/49 | €41,101 | €39,713 | -€1,389 | -3.4% |
| Amounts payable within one year | 42/48 | €41,101 | €39,713 | -€1,389 | -3.4% |
| Trade debts | 44 | €31,126 | €30,097 | -€1,029 | -3.3% |
| Suppliers | 440/4 | €31,126 | €30,097 | -€1,029 | -3.3% |
| Taxes, remuneration and social security | 45 | €1,070 | €950 | -€120 | -11.2% |
| Taxes | 450/3 | €1,070 | €950 | -€120 | -11.2% |
| Other amounts payable | 47/48 | €8,905 | €8,666 | -€239 | -2.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €559 | €0 | -€559 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,625 | €12,448 | -€1,177 | -8.6% |
| Other operating charges | 640/8 | €6,036 | €5,828 | -€209 | -3.5% |
| Gross operating margin | 9900 | €24,403 | €26,068 | +€1,665 | +6.8% |
| Operating profit (loss) | 9901 | €4,741 | €7,792 | +€3,051 | +64.3% |
| Financial income | 75/76B | €10,544 | €9,819 | -€725 | -6.9% |
| Recurring financial income | 75 | €10,544 | €9,819 | -€725 | -6.9% |
| Financial charges | 65/66B | €3,489 | €3,242 | -€247 | -7.1% |
| Recurring financial charges | 65 | €3,489 | €3,242 | -€247 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €11,797 | €14,369 | +€2,573 | +21.8% |
| Income taxes | 67/77 | €3,349 | €4,365 | +€1,017 | +30.4% |
| Profit (loss) for the period | 9904 | €8,448 | €10,004 | +€1,556 | +18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,448 | €10,004 | +€1,556 | +18.4% |
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 13 October 2026 via checked.be.