APOTHEEK VERLINDE: 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 VERLINDE
Largest movements
- Receivables within one year +€48,333
up €48,333 (+6.4%), from €756,318 to €804,651
- Tangible fixed assets -€19,320
down €19,320 (-4.7%), from €407,621 to €388,301
of which Land and buildings: -€17,419
- Reserves +€53,579
up €53,579 (+5.7%), from €940,849 to €994,428
of which Distributable reserves: +€56,911
- Trade debts -€29,130
down €29,130 (-84.6%), from €34,448 to €5,317
- Gross operating margin +€5,414
up €5,414 (+6.0%), from €89,530 to €94,944
- Financial charges +€2,229
up €2,229 (+175%), from €1,276 to €3,504
- Financial income +€1,098
up €1,098 (+17.5%), from €6,264 to €7,362
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 | €1,172,247 | €1,198,837 | +€26,590 | +2.3% |
| Fixed assets | 21/28 | €407,621 | €388,301 | -€19,320 | -4.7% |
| Tangible fixed assets | 22/27 | €407,621 | €388,301 | -€19,320 | -4.7% |
| Land and buildings | 22 | €402,592 | €385,173 | -€17,419 | -4.3% |
| Plant, machinery and equipment | 23 | €5,028 | €3,127 | -€1,901 | -37.8% |
| Current assets | 29/58 | €764,626 | €810,536 | +€45,910 | +6.0% |
| Amounts receivable within one year | 40/41 | €756,318 | €804,651 | +€48,333 | +6.4% |
| Other amounts receivable | 41 | €756,318 | €804,651 | +€48,333 | +6.4% |
| Cash at bank and in hand | 54/58 | €2,044 | €5,885 | +€3,841 | +188% |
| Deferred charges and accrued income | 490/1 | €6,264 | €0 | -€6,264 | -100% |
| Total equity and liabilities | 10/49 | €1,172,247 | €1,198,837 | +€26,590 | +2.3% |
| Equity | 10/15 | €965,638 | €1,019,217 | +€53,579 | +5.5% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €940,849 | €994,428 | +€53,579 | +5.7% |
| Tax-exempt reserves | 132 | €407,521 | €404,189 | -€3,332 | -0.8% |
| Distributable reserves | 133 | €533,328 | €590,239 | +€56,911 | +10.7% |
| Provisions and deferred taxes | 16 | €144,513 | €142,797 | -€1,716 | -1.2% |
| Deferred taxes | 168 | €144,513 | €142,797 | -€1,716 | -1.2% |
| Amounts payable | 17/49 | €62,096 | €36,823 | -€25,273 | -40.7% |
| Amounts payable within one year | 42/48 | €60,049 | €36,823 | -€23,226 | -38.7% |
| Trade debts | 44 | €34,448 | €5,317 | -€29,130 | -84.6% |
| Suppliers | 440/4 | €34,448 | €5,317 | -€29,130 | -84.6% |
| Taxes, remuneration and social security | 45 | €25,601 | €28,799 | +€3,197 | +12.5% |
| Taxes | 450/3 | €25,601 | €28,799 | +€3,197 | +12.5% |
| Other amounts payable | 47/48 | - | €2,707 | +€2,707 | |
| Accrued charges and deferred income | 492/3 | €2,047 | €0 | -€2,047 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,356 | €19,320 | -€36 | -0.2% |
| Other operating charges | 640/8 | €8,286 | €7,822 | -€463 | -5.6% |
| Gross operating margin | 9900 | €89,530 | €94,944 | +€5,414 | +6.0% |
| Operating profit (loss) | 9901 | €61,888 | €67,802 | +€5,914 | +9.6% |
| Financial income | 75/76B | €6,264 | €7,362 | +€1,098 | +17.5% |
| Recurring financial income | 75 | €6,264 | €7,362 | +€1,098 | +17.5% |
| Financial charges | 65/66B | €1,276 | €3,504 | +€2,229 | +175% |
| Recurring financial charges | 65 | €1,276 | €3,504 | +€2,229 | +175% |
| Profit (loss) for the period before taxes | 9903 | €66,876 | €71,659 | +€4,783 | +7.2% |
| Transfer from deferred taxes | 780 | €1,716 | €1,716 | = | 0.0% |
| Income taxes | 67/77 | €19,599 | €19,796 | +€197 | +1.0% |
| Profit (loss) for the period | 9904 | €48,993 | €53,579 | +€4,586 | +9.4% |
| Transfer from tax-exempt reserves | 789 | €3,332 | €3,332 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,325 | €56,911 | +€4,586 | +8.8% |
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.