APOTHEEK VANDEVIVERE: 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 VANDEVIVERE
Largest movements
- Receivables within one year +€26,423
up €26,423 (+16.4%), from €160,871 to €187,294
of which Trade receivables: +€13,636
- Stocks and contracts +€6,925
up €6,925 (+8.4%), from €82,326 to €89,251
- Cash +€6,843
up €6,843 (+13.1%), from €52,197 to €59,040
mainly Net result for the year (+€27,882) and Other debts (+€19,246)
- Reserves +€27,882
up €27,882 (+22.5%), from €124,112 to €151,994
of which Distributable reserves: +€27,882
- Debts after one year -€22,649
down €22,649 (-74.8%), from €30,283 to €7,634
- Other debts +€19,246
up €19,246 (+185%), from €10,423 to €29,669
- Trade debts +€13,414
up €13,414 (+28.2%), from €47,621 to €61,035
- Tax, wage and social debts +€5,865
up €5,865 (+165%), from €3,555 to €9,420
of which Taxes: +€5,699
- Depreciation -€30,516
down €30,516 (-92.5%), from €33,003 to €2,487
- Taxes +€5,673
up €5,673 (+3,936%), from €144 to €5,817
- Financial charges -€2,717
down €2,717 (-70.4%), from €3,856 to €1,140
- Staff costs +€2,000
up €2,000 (+14.3%), from €13,959 to €15,959
- Gross operating margin -€1,156
down €1,156 (-2.0%), from €56,612 to €55,456
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 | €308,216 | €348,318 | +€40,102 | +13.0% |
| Fixed assets | 21/28 | €9,993 | €9,900 | -€93 | -0.9% |
| Tangible fixed assets | 22/27 | €9,993 | €9,900 | -€93 | -0.9% |
| Land and buildings | 22 | €1,250 | €1,000 | -€250 | -20.0% |
| Plant, machinery and equipment | 23 | €3,832 | €3,564 | -€268 | -7.0% |
| Other tangible fixed assets | 26 | €4,911 | €5,336 | +€425 | +8.7% |
| Current assets | 29/58 | €298,223 | €338,418 | +€40,195 | +13.5% |
| Stocks and contracts in progress | 3 | €82,326 | €89,251 | +€6,925 | +8.4% |
| Stocks | 30/36 | €82,326 | €89,251 | +€6,925 | +8.4% |
| Amounts receivable within one year | 40/41 | €160,871 | €187,294 | +€26,423 | +16.4% |
| Trade receivables | 40 | €34,134 | €47,770 | +€13,636 | +39.9% |
| Other amounts receivable | 41 | €126,737 | €139,525 | +€12,788 | +10.1% |
| Cash at bank and in hand | 54/58 | €52,197 | €59,040 | +€6,843 | +13.1% |
| Deferred charges and accrued income | 490/1 | €2,829 | €2,833 | +€4 | +0.1% |
| Total equity and liabilities | 10/49 | €308,216 | €348,318 | +€40,102 | +13.0% |
| Equity | 10/15 | €188,112 | €215,994 | +€27,882 | +14.8% |
| Contributions | 10/11 | €64,000 | €64,000 | = | 0.0% |
| Capital | 10 | €64,000 | €64,000 | = | 0.0% |
| Issued capital | 100 | €64,000 | €64,000 | = | 0.0% |
| Reserves | 13 | €124,112 | €151,994 | +€27,882 | +22.5% |
| Non-distributable reserves | 130/1 | €6,400 | €6,400 | = | 0.0% |
| Legal reserve | 130 | €6,400 | €6,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €607 | €607 | = | 0.0% |
| Distributable reserves | 133 | €117,105 | €144,988 | +€27,882 | +23.8% |
| Amounts payable | 17/49 | €120,104 | €132,324 | +€12,220 | +10.2% |
| Amounts payable after more than one year | 17 | €30,283 | €7,634 | -€22,649 | -74.8% |
| Financial debts | 170/4 | €30,283 | €7,634 | -€22,649 | -74.8% |
| Amounts payable within one year | 42/48 | €89,744 | €124,644 | +€34,900 | +38.9% |
| Current portion of amounts payable after more than one year | 42 | €28,145 | €24,520 | -€3,625 | -12.9% |
| Trade debts | 44 | €47,621 | €61,035 | +€13,414 | +28.2% |
| Suppliers | 440/4 | €47,621 | €61,035 | +€13,414 | +28.2% |
| Taxes, remuneration and social security | 45 | €3,555 | €9,420 | +€5,865 | +165% |
| Taxes | 450/3 | €589 | €6,288 | +€5,699 | +967% |
| Remuneration and social security | 454/9 | €2,966 | €3,132 | +€166 | +5.6% |
| Other amounts payable | 47/48 | €10,423 | €29,669 | +€19,246 | +185% |
| Accrued charges and deferred income | 492/3 | €77 | €46 | -€32 | -40.9% |
| Remuneration, social security and pensions | 62 | €13,959 | €15,959 | +€2,000 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,003 | €2,487 | -€30,516 | -92.5% |
| Other operating charges | 640/8 | €1,727 | €2,025 | +€298 | +17.3% |
| Non-recurring operating charges | 66A | - | €617 | +€617 | |
| Gross operating margin | 9900 | €56,612 | €55,456 | -€1,156 | -2.0% |
| Operating profit (loss) | 9901 | €7,923 | €34,368 | +€26,445 | +334% |
| Financial income | 75/76B | €251 | €472 | +€220 | +87.5% |
| Recurring financial income | 75 | €251 | €472 | +€220 | +87.5% |
| Financial charges | 65/66B | €3,856 | €1,140 | -€2,717 | -70.4% |
| Recurring financial charges | 65 | €3,856 | €1,140 | -€2,717 | -70.4% |
| Profit (loss) for the period before taxes | 9903 | €4,318 | €33,700 | +€29,381 | +680% |
| Income taxes | 67/77 | €144 | €5,817 | +€5,673 | +3,936% |
| Profit (loss) for the period | 9904 | €4,174 | €27,882 | +€23,708 | +568% |
| Profit (loss) for the period to be appropriated | 9905 | €4,174 | €27,882 | +€23,708 | +568% |
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 20 October 2026 via checked.be.