APOTHEEK VANNESTE TOM: what changed
APOTHEEK VANNESTE TOM
Largest movements
- Cash +€214,339
up €214,339 (+78.4%), from €273,309 to €487,648
mainly Net result for the year (+€128,992) and Depreciation (+€92,987)
- Intangible fixed assets -€72,900
down €72,900 (-50.0%), from €145,800 to €72,900
- Tangible fixed assets -€20,087
down €20,087 (-18.9%), from €106,367 to €86,279
of which Plant, machinery and equipment: -€12,796
- Receivables within one year +€15,512
up €15,512 (+13.5%), from €115,248 to €130,760
of which Trade receivables: +€20,399
- Stocks and contracts +€10,506
up €10,506 (+4.4%), from €241,478 to €251,984
- Reserves +€128,992
up €128,992 (+28.3%), from €456,344 to €585,337
of which Distributable reserves: +€128,992
- Debts after one year -€62,500
down €62,500 (-46.2%), from €135,417 to €72,917
- Trade debts +€33,746
up €33,746 (+52.1%), from €64,722 to €98,467
- Tax, wage and social debts +€29,648
up €29,648 (+107%), from €27,601 to €57,249
of which Taxes: +€29,103
- Other debts +€15,917
up €15,917 (+16.4%), from €96,893 to €112,810
- Gross operating margin +€61,334
up €61,334 (+14.4%), from €425,218 to €486,552
- Taxes +€21,240
up €21,240 (+84.1%), from €25,257 to €46,498
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 | €888,336 | €1,035,913 | +€147,576 | +16.6% |
| Fixed assets | 21/28 | €252,167 | €159,179 | -€92,987 | -36.9% |
| Intangible fixed assets | 21 | €145,800 | €72,900 | -€72,900 | -50.0% |
| Tangible fixed assets | 22/27 | €106,367 | €86,279 | -€20,087 | -18.9% |
| Land and buildings | 22 | €92,855 | €85,564 | -€7,292 | -7.9% |
| Plant, machinery and equipment | 23 | €13,512 | €716 | -€12,796 | -94.7% |
| Current assets | 29/58 | €636,169 | €876,733 | +€240,564 | +37.8% |
| Stocks and contracts in progress | 3 | €241,478 | €251,984 | +€10,506 | +4.4% |
| Stocks | 30/36 | €241,478 | €251,984 | +€10,506 | +4.4% |
| Amounts receivable within one year | 40/41 | €115,248 | €130,760 | +€15,512 | +13.5% |
| Trade receivables | 40 | €110,361 | €130,760 | +€20,399 | +18.5% |
| Other amounts receivable | 41 | €4,887 | €0 | -€4,887 | -100% |
| Cash at bank and in hand | 54/58 | €273,309 | €487,648 | +€214,339 | +78.4% |
| Deferred charges and accrued income | 490/1 | €6,135 | €6,342 | +€206 | +3.4% |
| Total equity and liabilities | 10/49 | €888,336 | €1,035,913 | +€147,576 | +16.6% |
| Equity | 10/15 | €493,844 | €622,837 | +€128,992 | +26.1% |
| Contributions | 10/11 | €37,500 | €37,500 | = | 0.0% |
| Reserves | 13 | €456,344 | €585,337 | +€128,992 | +28.3% |
| Tax-exempt reserves | 132 | €2,924 | €2,924 | = | 0.0% |
| Distributable reserves | 133 | €453,420 | €582,412 | +€128,992 | +28.4% |
| Amounts payable | 17/49 | €394,492 | €413,076 | +€18,584 | +4.7% |
| Amounts payable after more than one year | 17 | €135,417 | €72,917 | -€62,500 | -46.2% |
| Financial debts | 170/4 | €135,417 | €72,917 | -€62,500 | -46.2% |
| Amounts payable within one year | 42/48 | €251,715 | €331,026 | +€79,311 | +31.5% |
| Current portion of amounts payable after more than one year | 42 | €62,500 | €62,500 | = | 0.0% |
| Trade debts | 44 | €64,722 | €98,467 | +€33,746 | +52.1% |
| Suppliers | 440/4 | €64,722 | €98,467 | +€33,746 | +52.1% |
| Taxes, remuneration and social security | 45 | €27,601 | €57,249 | +€29,648 | +107% |
| Taxes | 450/3 | €250 | €29,353 | +€29,103 | +11,641% |
| Remuneration and social security | 454/9 | €27,351 | €27,896 | +€545 | +2.0% |
| Other amounts payable | 47/48 | €96,893 | €112,810 | +€15,917 | +16.4% |
| Accrued charges and deferred income | 492/3 | €7,360 | €9,133 | +€1,773 | +24.1% |
| Remuneration, social security and pensions | 62 | €206,965 | €206,414 | -€551 | -0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €94,884 | €92,987 | -€1,897 | -2.0% |
| Other operating charges | 640/8 | €2,850 | €2,976 | +€127 | +4.4% |
| Non-recurring operating charges | 66A | €22 | €0 | -€22 | -100% |
| Gross operating margin | 9900 | €425,218 | €486,552 | +€61,334 | +14.4% |
| Operating profit (loss) | 9901 | €120,498 | €184,174 | +€63,677 | +52.8% |
| Financial income | 75/76B | €3,451 | €1,784 | -€1,667 | -48.3% |
| Recurring financial income | 75 | €3,451 | €1,784 | -€1,667 | -48.3% |
| Financial charges | 65/66B | €9,151 | €10,469 | +€1,317 | +14.4% |
| Recurring financial charges | 65 | €9,151 | €10,469 | +€1,317 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €114,798 | €175,490 | +€60,692 | +52.9% |
| Income taxes | 67/77 | €25,257 | €46,498 | +€21,240 | +84.1% |
| Profit (loss) for the period | 9904 | €89,540 | €128,992 | +€39,452 | +44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €89,540 | €128,992 | +€39,452 | +44.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.