Apotheek Vanhoutte: 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 Vanhoutte
Largest movements
- Receivables within one year +€134,713
up €134,713 (+139%), from €97,143 to €231,856
of which Other amounts receivable: +€204,451
- Cash -€81,279
down €81,279 (-70.7%), from €115,042 to €33,763
mainly Receivables within one year (-€134,713) and Trade debts (-€67,997)
- Stocks and contracts -€71,581
down €71,581 (-100%), from €71,581 to €0
- Trade debts -€67,997
down €67,997 (-99.5%), from €68,371 to €374
- Other debts +€43,550
up €43,550 (+3,003%), from €1,450 to €45,000
- Gross operating margin +€37,129
up €37,129 (+785%), from €4,729 to €41,859
- Financial income +€6,545
up €6,545 (+1,968%), from €333 to €6,877
- Other operating charges -€511
down €511 (-49.2%), from €1,039 to €528
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 | €303,844 | €283,445 | -€20,398 | -6.7% |
| Fixed assets | 21/28 | €1,741 | €642 | -€1,100 | -63.2% |
| Tangible fixed assets | 22/27 | €1,741 | €642 | -€1,100 | -63.2% |
| Land and buildings | 22 | €1,741 | €642 | -€1,100 | -63.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €302,102 | €282,803 | -€19,299 | -6.4% |
| Stocks and contracts in progress | 3 | €71,581 | €0 | -€71,581 | -100% |
| Stocks | 30/36 | €71,581 | €0 | -€71,581 | -100% |
| Amounts receivable within one year | 40/41 | €97,143 | €231,856 | +€134,713 | +139% |
| Trade receivables | 40 | €69,737 | €0 | -€69,737 | -100% |
| Other amounts receivable | 41 | €27,406 | €231,856 | +€204,451 | +746% |
| Current investments | 50/53 | €17,112 | €17,184 | +€72 | +0.4% |
| Cash at bank and in hand | 54/58 | €115,042 | €33,763 | -€81,279 | -70.7% |
| Deferred charges and accrued income | 490/1 | €1,224 | €0 | -€1,224 | -100% |
| Total equity and liabilities | 10/49 | €303,844 | €283,445 | -€20,398 | -6.7% |
| Equity | 10/15 | €234,014 | €235,565 | +€1,551 | +0.7% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €171,514 | €173,065 | +€1,551 | +0.9% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €165,264 | €166,815 | +€1,551 | +0.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,829 | €47,880 | -€21,950 | -31.4% |
| Amounts payable within one year | 42/48 | €69,829 | €47,880 | -€21,950 | -31.4% |
| Trade debts | 44 | €68,371 | €374 | -€67,997 | -99.5% |
| Suppliers | 440/4 | €68,371 | €374 | -€67,997 | -99.5% |
| Taxes, remuneration and social security | 45 | €9 | €2,506 | +€2,497 | +28,635% |
| Taxes | 450/3 | €9 | €2,506 | +€2,497 | +28,635% |
| Other amounts payable | 47/48 | €1,450 | €45,000 | +€43,550 | +3,003% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,100 | = | 0.0% |
| Other operating charges | 640/8 | €1,039 | €528 | -€511 | -49.2% |
| Gross operating margin | 9900 | €4,729 | €41,859 | +€37,129 | +785% |
| Operating profit (loss) | 9901 | €2,591 | €40,232 | +€37,641 | +1,453% |
| Financial income | 75/76B | €333 | €6,877 | +€6,545 | +1,968% |
| Recurring financial income | 75 | €333 | €6,877 | +€6,545 | +1,968% |
| Financial charges | 65/66B | €2 | €41 | +€38 | +1,830% |
| Recurring financial charges | 65 | €2 | €41 | +€38 | +1,830% |
| Profit (loss) for the period before taxes | 9903 | €2,921 | €47,068 | +€44,147 | +1,511% |
| Income taxes | 67/77 | €628 | €517 | -€111 | -17.7% |
| Profit (loss) for the period | 9904 | €2,293 | €46,551 | +€44,258 | +1,930% |
| Profit (loss) for the period to be appropriated | 9905 | €2,293 | €46,551 | +€44,258 | +1,930% |
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 21 October 2026 via checked.be.