APOTHEEK VANHAESENDONCK: 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 VANHAESENDONCK
Largest movements
- Current investments -€150,000
down €150,000 (-43.4%), from €345,225 to €195,225
- Receivables within one year +€55,951
up €55,951 (+52.2%), from €107,267 to €163,218
of which Other amounts receivable: +€34,411
- Cash +€50,173
up €50,173 (+19.9%), from €252,383 to €302,556
mainly Current investments (+€150,000) and Net result for the year (+€125,414)
- Tangible fixed assets -€34,515
down €34,515 (-39.8%), from €86,662 to €52,147
of which Other tangible fixed assets: -€23,854
- Stocks and contracts +€18,955
up €18,955 (+13.6%), from €138,898 to €157,853
- Profit (loss) carried forward -€100,000
down €100,000 (-29.2%), from €342,948 to €242,948
- Reserves +€70,741
up €70,741 (+15.0%), from €472,098 to €542,839
- Debts after one year -€15,553
down €15,553 (-34.8%), from €44,633 to €29,080
- Trade debts -€10,592
down €10,592 (-23.0%), from €46,110 to €35,519
- Gross operating margin -€5,911
down €5,911 (-2.7%), from €215,834 to €209,923
- Financial income +€3,211
up €3,211 (+78.7%), from €4,078 to €7,290
- Taxes -€2,382
down €2,382 (-4.4%), from €54,528 to €52,146
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 | €935,446 | €877,978 | -€57,467 | -6.1% |
| Fixed assets | 21/28 | €86,662 | €52,147 | -€34,515 | -39.8% |
| Tangible fixed assets | 22/27 | €86,662 | €52,147 | -€34,515 | -39.8% |
| Plant, machinery and equipment | 23 | €4,023 | €2,599 | -€1,425 | -35.4% |
| Furniture and vehicles | 24 | €10,273 | €1,037 | -€9,236 | -89.9% |
| Other tangible fixed assets | 26 | €72,365 | €48,511 | -€23,854 | -33.0% |
| Current assets | 29/58 | €848,783 | €825,831 | -€22,952 | -2.7% |
| Stocks and contracts in progress | 3 | €138,898 | €157,853 | +€18,955 | +13.6% |
| Stocks | 30/36 | €138,898 | €157,853 | +€18,955 | +13.6% |
| Amounts receivable within one year | 40/41 | €107,267 | €163,218 | +€55,951 | +52.2% |
| Trade receivables | 40 | €81,534 | €103,074 | +€21,540 | +26.4% |
| Other amounts receivable | 41 | €25,733 | €60,144 | +€34,411 | +134% |
| Current investments | 50/53 | €345,225 | €195,225 | -€150,000 | -43.4% |
| Cash at bank and in hand | 54/58 | €252,383 | €302,556 | +€50,173 | +19.9% |
| Deferred charges and accrued income | 490/1 | €5,011 | €6,979 | +€1,968 | +39.3% |
| Total equity and liabilities | 10/49 | €935,446 | €877,978 | -€57,467 | -6.1% |
| Equity | 10/15 | €815,146 | €785,887 | -€29,259 | -3.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €472,098 | €542,839 | +€70,741 | +15.0% |
| Distributable reserves | 133 | €472,098 | €542,839 | +€70,741 | +15.0% |
| Profit (loss) carried forward | 14 | €342,948 | €242,948 | -€100,000 | -29.2% |
| Amounts payable | 17/49 | €120,300 | €92,091 | -€28,209 | -23.4% |
| Amounts payable after more than one year | 17 | €44,633 | €29,080 | -€15,553 | -34.8% |
| Financial debts | 170/4 | €44,633 | €29,080 | -€15,553 | -34.8% |
| Amounts payable within one year | 42/48 | €67,743 | €51,072 | -€16,671 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €17,104 | €15,553 | -€1,551 | -9.1% |
| Trade debts | 44 | €46,110 | €35,519 | -€10,592 | -23.0% |
| Suppliers | 440/4 | €46,110 | €35,519 | -€10,592 | -23.0% |
| Taxes, remuneration and social security | 45 | €4,528 | €0 | -€4,528 | -100% |
| Taxes | 450/3 | €4,528 | €0 | -€4,528 | -100% |
| Accrued charges and deferred income | 492/3 | €7,924 | €11,939 | +€4,015 | +50.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,622 | €34,515 | +€893 | +2.7% |
| Other operating charges | 640/8 | €1,650 | €1,598 | -€52 | -3.2% |
| Gross operating margin | 9900 | €215,834 | €209,923 | -€5,911 | -2.7% |
| Operating profit (loss) | 9901 | €180,562 | €173,810 | -€6,752 | -3.7% |
| Financial income | 75/76B | €4,078 | €7,290 | +€3,211 | +78.7% |
| Recurring financial income | 75 | €4,078 | €7,290 | +€3,211 | +78.7% |
| Financial charges | 65/66B | €4,149 | €3,540 | -€609 | -14.7% |
| Recurring financial charges | 65 | €4,149 | €3,540 | -€609 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €180,491 | €177,559 | -€2,932 | -1.6% |
| Income taxes | 67/77 | €54,528 | €52,146 | -€2,382 | -4.4% |
| Profit (loss) for the period | 9904 | €125,963 | €125,414 | -€550 | -0.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,963 | €125,414 | -€550 | -0.4% |
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 24 October 2026 via checked.be.