APOTHEEK VANDYCK: 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 VANDYCK
Largest movements
- Receivables within one year +€6,276
up €6,276 (+377.2%), from €1,664 to €7,940
of which Trade receivables: +€6,474
- Cash -€5,208
down €5,208 (-27.5%), from €18,914 to €13,706
mainly Receivables within one year (-€6,276) and Other debts (-€380)
- Trade debts +€1,295
new in 2025: €1,295
- Other debts -€380
down €380 (-65.1%), from €584 to €204
- Financial charges -€525
down €525 (-52.4%), from €1,001 to €476
- Other operating charges +€274
up €274 (+34.2%), from €799 to €1,073
- Gross operating margin -€147
down €147 (-7.9%), from €1,850 to €1,703
From the 31-12-2024 result to the 31-12-2025 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.
Cash bridge derived
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €20,578 | €21,647 | +€1,068 | +5.2% |
| Current assets | 29/58 | €20,578 | €21,647 | +€1,068 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,664 | €7,940 | +€6,276 | +377.2% |
| Trade receivables | 40 | €1,035 | €7,509 | +€6,474 | +625.4% |
| Other amounts receivable | 41 | €629 | €431 | -€197 | -31.4% |
| Cash at bank and in hand | 54/58 | €18,914 | €13,706 | -€5,208 | -27.5% |
| Total equity and liabilities | 10/49 | €20,578 | €21,647 | +€1,068 | +5.2% |
| Equity | 10/15 | €19,994 | €20,148 | +€154 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,833 | €4,833 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,973 | €2,973 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,438 | -€3,284 | +€154 | +4.5% |
| Amounts payable | 17/49 | €584 | €1,498 | +€915 | +156.6% |
| Amounts payable within one year | 42/48 | €584 | €1,498 | +€915 | +156.6% |
| Trade debts | 44 | - | €1,295 | +€1,295 | |
| Suppliers | 440/4 | - | €1,295 | +€1,295 | |
| Other amounts payable | 47/48 | €584 | €204 | -€380 | -65.1% |
| Other operating charges | 640/8 | €799 | €1,073 | +€274 | +34.2% |
| Gross operating margin | 9900 | €1,850 | €1,703 | -€147 | -7.9% |
| Operating profit (loss) | 9901 | €1,051 | €630 | -€421 | -40.0% |
| Financial charges | 65/66B | €1,001 | €476 | -€525 | -52.4% |
| Recurring financial charges | 65 | €1,001 | €476 | -€525 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | €49 | €154 | +€105 | +212.0% |
| Profit (loss) for the period | 9904 | €49 | €154 | +€105 | +212.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49 | €154 | +€105 | +212.0% |
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 11 October 2026 via checked.be.