Apotheek Vanoost: 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 Vanoost
Largest movements
- Tangible fixed assets +€105,038
up €105,038 (+1,191%), from €8,817 to €113,855
of which Furniture and vehicles: +€105,392
- Cash +€49,747
up €49,747 (+59.0%), from €84,335 to €134,082
mainly Other debts (+€99,304) and Net result for the year (+€92,261)
- Other debts +€99,304
up €99,304 (+207%), from €48,052 to €147,356
- Debts after one year +€87,001
up €87,001, from €0 to €87,001
- Current portion of long-term debt -€43,898
down €43,898 (-75.1%), from €58,486 to €14,588
- Reserves -€13,739
down €13,739 (-1.3%), from €1.0m to €1.0m
- Gross operating margin -€59,401
down €59,401 (-22.6%), from €262,505 to €203,104
- Staff costs -€18,235
down €18,235 (-21.3%), from €85,564 to €67,329
- Taxes -€16,928
down €16,928 (-33.8%), from €50,017 to €33,088
- Depreciation +€3,500
up €3,500 (+413%), from €848 to €4,347
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 | €1,244,743 | €1,373,325 | +€128,582 | +10.3% |
| Fixed assets | 21/28 | €828,842 | €935,089 | +€106,247 | +12.8% |
| Intangible fixed assets | 21 | - | €1,209 | +€1,209 | |
| Tangible fixed assets | 22/27 | €8,817 | €113,855 | +€105,038 | +1,191% |
| Plant, machinery and equipment | 23 | €2,644 | €2,290 | -€354 | -13.4% |
| Furniture and vehicles | 24 | €6,173 | €111,565 | +€105,392 | +1,707% |
| Financial fixed assets | 28 | €820,025 | €820,025 | = | 0.0% |
| Current assets | 29/58 | €415,901 | €438,236 | +€22,335 | +5.4% |
| Amounts receivable after more than one year | 29 | €62,500 | €50,000 | -€12,500 | -20.0% |
| Other amounts receivable | 291 | €62,500 | €50,000 | -€12,500 | -20.0% |
| Stocks and contracts in progress | 3 | €188,970 | €176,804 | -€12,166 | -6.4% |
| Stocks | 30/36 | €188,970 | €176,804 | -€12,166 | -6.4% |
| Amounts receivable within one year | 40/41 | €2,688 | €7,307 | +€4,619 | +172% |
| Trade receivables | 40 | €2,688 | €4,126 | +€1,438 | +53.5% |
| Other amounts receivable | 41 | €0 | €3,181 | +€3,181 | +815,551% |
| Cash at bank and in hand | 54/58 | €84,335 | €134,082 | +€49,747 | +59.0% |
| Deferred charges and accrued income | 490/1 | €77,407 | €70,043 | -€7,365 | -9.5% |
| Total equity and liabilities | 10/49 | €1,244,743 | €1,373,325 | +€128,582 | +10.3% |
| Equity | 10/15 | €1,054,600 | €1,040,861 | -€13,739 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,036,000 | €1,022,261 | -€13,739 | -1.3% |
| Distributable reserves | 133 | €1,036,000 | €1,022,261 | -€13,739 | -1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €190,143 | €332,464 | +€142,322 | +74.9% |
| Amounts payable after more than one year | 17 | €0 | €87,001 | +€87,001 | |
| Financial debts | 170/4 | €0 | €87,001 | +€87,001 | |
| Amounts payable within one year | 42/48 | €185,530 | €238,564 | +€53,034 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €58,486 | €14,588 | -€43,898 | -75.1% |
| Trade debts | 44 | €36,322 | €39,492 | +€3,171 | +8.7% |
| Suppliers | 440/4 | €36,322 | €39,492 | +€3,171 | +8.7% |
| Taxes, remuneration and social security | 45 | €42,670 | €37,128 | -€5,542 | -13.0% |
| Taxes | 450/3 | €30,576 | €34,300 | +€3,725 | +12.2% |
| Remuneration and social security | 454/9 | €12,094 | €2,828 | -€9,267 | -76.6% |
| Other amounts payable | 47/48 | €48,052 | €147,356 | +€99,304 | +207% |
| Accrued charges and deferred income | 492/3 | €4,613 | €6,899 | +€2,286 | +49.6% |
| Remuneration, social security and pensions | 62 | €85,564 | €67,329 | -€18,235 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €848 | €4,347 | +€3,500 | +413% |
| Other operating charges | 640/8 | €3,390 | €3,619 | +€229 | +6.7% |
| Gross operating margin | 9900 | €262,505 | €203,104 | -€59,401 | -22.6% |
| Operating profit (loss) | 9901 | €172,704 | €127,809 | -€44,895 | -26.0% |
| Financial income | 75/76B | €307 | €279 | -€28 | -9.1% |
| Recurring financial income | 75 | €307 | €279 | -€28 | -9.1% |
| Financial charges | 65/66B | €3,176 | €2,739 | -€437 | -13.8% |
| Recurring financial charges | 65 | €3,176 | €2,739 | -€437 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €169,834 | €125,349 | -€44,485 | -26.2% |
| Income taxes | 67/77 | €50,017 | €33,088 | -€16,928 | -33.8% |
| Profit (loss) for the period | 9904 | €119,817 | €92,261 | -€27,557 | -23.0% |
| Profit (loss) for the period to be appropriated | 9905 | €119,817 | €92,261 | -€27,557 | -23.0% |
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 30 October 2026 via checked.be.