APOTHEEK VANHUYSSE: what changed
APOTHEEK VANHUYSSE
Largest movements
- Receivables within one year -€225,241
down €225,241 (-32.9%), from €685,350 to €460,109
of which Other amounts receivable: -€251,534
- Tangible fixed assets +€170,404
up €170,404 (+14,109%), from €1,208 to €171,611
- Cash +€164,149
up €164,149 (+792%), from €20,715 to €184,865
mainly Receivables within one year (+€225,241) and Debts after one year (+€224,213)
- Debts after one year +€224,213
new in 2025: €224,213
- Trade debts -€184,522
down €184,522 (-47.0%), from €392,993 to €208,472
- Current portion of long-term debt +€57,115
new in 2025: €57,115
- Reserves +€20,905
up €20,905 (+5.3%), from €397,241 to €418,146
of which Distributable reserves: +€22,764
- Gross operating margin -€63,668
down €63,668 (-33.0%), from €192,712 to €129,044
- Staff costs -€34,204
down €34,204 (-25.9%), from €131,877 to €97,672
- Taxes -€13,328
down €13,328 (-84.2%), from €15,831 to €2,502
- Financial charges +€2,832
up €2,832 (+337%), from €840 to €3,672
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €832,203 | €945,210 | +€113,007 | +13.6% |
| Fixed assets | 21/28 | €1,208 | €171,611 | +€170,404 | +14,109% |
| Tangible fixed assets | 22/27 | €1,208 | €171,611 | +€170,404 | +14,109% |
| Furniture and vehicles | 24 | €1,208 | €171,611 | +€170,404 | +14,109% |
| Current assets | 29/58 | €830,995 | €773,599 | -€57,396 | -6.9% |
| Stocks and contracts in progress | 3 | €124,930 | €128,625 | +€3,696 | +3.0% |
| Stocks | 30/36 | €124,930 | €128,625 | +€3,696 | +3.0% |
| Amounts receivable within one year | 40/41 | €685,350 | €460,109 | -€225,241 | -32.9% |
| Trade receivables | 40 | €128,613 | €154,906 | +€26,292 | +20.4% |
| Other amounts receivable | 41 | €556,737 | €305,203 | -€251,534 | -45.2% |
| Cash at bank and in hand | 54/58 | €20,715 | €184,865 | +€164,149 | +792% |
| Total equity and liabilities | 10/49 | €832,203 | €945,210 | +€113,007 | +13.6% |
| Equity | 10/15 | €403,441 | €424,346 | +€20,905 | +5.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €397,241 | €418,146 | +€20,905 | +5.3% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Tax-exempt reserves | 132 | €46,781 | €46,781 | = | 0.0% |
| Distributable reserves | 133 | €348,601 | €371,365 | +€22,764 | +6.5% |
| Amounts payable | 17/49 | €428,761 | €520,864 | +€92,103 | +21.5% |
| Amounts payable after more than one year | 17 | - | €224,213 | +€224,213 | |
| Financial debts | 170/4 | - | €224,213 | +€224,213 | |
| Amounts payable within one year | 42/48 | €428,761 | €296,651 | -€132,111 | -30.8% |
| Current portion of amounts payable after more than one year | 42 | - | €57,115 | +€57,115 | |
| Trade debts | 44 | €392,993 | €208,472 | -€184,522 | -47.0% |
| Suppliers | 440/4 | €392,993 | €208,472 | -€184,522 | -47.0% |
| Taxes, remuneration and social security | 45 | €24,437 | €23,570 | -€868 | -3.5% |
| Taxes | 450/3 | €15,940 | €12,202 | -€3,738 | -23.5% |
| Remuneration and social security | 454/9 | €8,497 | €11,368 | +€2,871 | +33.8% |
| Other amounts payable | 47/48 | €11,331 | €7,495 | -€3,836 | -33.9% |
| Remuneration, social security and pensions | 62 | €131,877 | €97,672 | -€34,204 | -25.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,684 | €3,294 | -€390 | -10.6% |
| Other operating charges | 640/8 | €609 | €1,144 | +€535 | +87.8% |
| Gross operating margin | 9900 | €192,712 | €129,044 | -€63,668 | -33.0% |
| Operating profit (loss) | 9901 | €56,542 | €26,933 | -€29,608 | -52.4% |
| Financial income | 75/76B | €453 | €146 | -€308 | -67.9% |
| Recurring financial income | 75 | €453 | €146 | -€308 | -67.9% |
| Financial charges | 65/66B | €840 | €3,672 | +€2,832 | +337% |
| Recurring financial charges | 65 | €840 | €3,672 | +€2,832 | +337% |
| Profit (loss) for the period before taxes | 9903 | €56,154 | €23,407 | -€32,748 | -58.3% |
| Income taxes | 67/77 | €15,831 | €2,502 | -€13,328 | -84.2% |
| Profit (loss) for the period | 9904 | €40,324 | €20,905 | -€19,419 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,324 | €20,905 | -€19,419 | -48.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.