APOTHEEK VANDEWYNCKEL: 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 VANDEWYNCKEL
Largest movements
- Cash +€92,269
up €92,269 (+53.6%), from €172,269 to €264,538
mainly Net result for the year (+€92,298) and Other debts (+€50,923)
- Stocks and contracts +€40,126
up €40,126 (+24.7%), from €162,690 to €202,816
- Tangible fixed assets -€23,364
down €23,364 (-23.6%), from €98,825 to €75,462
of which Land and buildings: -€21,690
- Receivables after one year -€22,800
down €22,800 (-32.6%), from €70,000 to €47,200
- Receivables within one year +€7,994
up €7,994 (+11.3%), from €70,532 to €78,526
of which Trade receivables: +€8,418
- Other debts +€50,923
up €50,923 (+168%), from €30,399 to €81,321
- Debts after one year -€50,000
down €50,000 (-30.3%), from €165,000 to €115,000
- Current portion of long-term debt +€50,000
new in 2025: €50,000
- Trade debts +€21,418
up €21,418 (+49.0%), from €43,722 to €65,140
- Tax, wage and social debts +€14,519
up €14,519 (+103%), from €14,030 to €28,549
of which Taxes: +€14,110
- Gross operating margin +€29,004
up €29,004 (+11.6%), from €250,192 to €279,197
- Taxes +€7,041
up €7,041 (+23.8%), from €29,599 to €36,640
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 | €578,929 | €673,298 | +€94,369 | +16.3% |
| Fixed assets | 21/28 | €98,825 | €75,462 | -€23,364 | -23.6% |
| Tangible fixed assets | 22/27 | €98,825 | €75,462 | -€23,364 | -23.6% |
| Land and buildings | 22 | €68,455 | €46,765 | -€21,690 | -31.7% |
| Plant, machinery and equipment | 23 | €243 | €7,960 | +€7,717 | +3,173% |
| Furniture and vehicles | 24 | €30,127 | €20,737 | -€9,391 | -31.2% |
| Current assets | 29/58 | €480,104 | €597,836 | +€117,732 | +24.5% |
| Amounts receivable after more than one year | 29 | €70,000 | €47,200 | -€22,800 | -32.6% |
| Other amounts receivable | 291 | €70,000 | €47,200 | -€22,800 | -32.6% |
| Stocks and contracts in progress | 3 | €162,690 | €202,816 | +€40,126 | +24.7% |
| Stocks | 30/36 | €162,690 | €202,816 | +€40,126 | +24.7% |
| Amounts receivable within one year | 40/41 | €70,532 | €78,526 | +€7,994 | +11.3% |
| Trade receivables | 40 | €69,367 | €77,786 | +€8,418 | +12.1% |
| Other amounts receivable | 41 | €1,165 | €741 | -€424 | -36.4% |
| Cash at bank and in hand | 54/58 | €172,269 | €264,538 | +€92,269 | +53.6% |
| Deferred charges and accrued income | 490/1 | €4,614 | €4,756 | +€142 | +3.1% |
| Total equity and liabilities | 10/49 | €578,929 | €673,298 | +€94,369 | +16.3% |
| Equity | 10/15 | €316,249 | €323,881 | +€7,632 | +2.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €311,249 | €318,881 | +€7,632 | +2.5% |
| Distributable reserves | 133 | €311,249 | €318,881 | +€7,632 | +2.5% |
| Amounts payable | 17/49 | €262,680 | €349,417 | +€86,737 | +33.0% |
| Amounts payable after more than one year | 17 | €165,000 | €115,000 | -€50,000 | -30.3% |
| Financial debts | 170/4 | €165,000 | €115,000 | -€50,000 | -30.3% |
| Amounts payable within one year | 42/48 | €88,150 | €225,011 | +€136,860 | +155% |
| Current portion of amounts payable after more than one year | 42 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €43,722 | €65,140 | +€21,418 | +49.0% |
| Suppliers | 440/4 | €43,722 | €65,140 | +€21,418 | +49.0% |
| Taxes, remuneration and social security | 45 | €14,030 | €28,549 | +€14,519 | +103% |
| Taxes | 450/3 | €1,446 | €15,556 | +€14,110 | +976% |
| Remuneration and social security | 454/9 | €12,584 | €12,993 | +€409 | +3.2% |
| Other amounts payable | 47/48 | €30,399 | €81,321 | +€50,923 | +168% |
| Accrued charges and deferred income | 492/3 | €9,530 | €9,406 | -€123 | -1.3% |
| Remuneration, social security and pensions | 62 | €97,686 | €99,672 | +€1,986 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,639 | €32,375 | +€736 | +2.3% |
| Other operating charges | 640/8 | €935 | €753 | -€182 | -19.4% |
| Gross operating margin | 9900 | €250,192 | €279,197 | +€29,004 | +11.6% |
| Operating profit (loss) | 9901 | €119,933 | €146,397 | +€26,464 | +22.1% |
| Financial income | 75/76B | €3,789 | €3,112 | -€677 | -17.9% |
| Recurring financial income | 75 | €3,789 | €3,112 | -€677 | -17.9% |
| Financial charges | 65/66B | €22,279 | €20,571 | -€1,708 | -7.7% |
| Recurring financial charges | 65 | €22,279 | €20,571 | -€1,708 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €101,442 | €128,937 | +€27,495 | +27.1% |
| Income taxes | 67/77 | €29,599 | €36,640 | +€7,041 | +23.8% |
| Profit (loss) for the period | 9904 | €71,843 | €92,298 | +€20,455 | +28.5% |
| Profit (loss) for the period to be appropriated | 9905 | €71,843 | €92,298 | +€20,455 | +28.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.