Apotheek Vichte: 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.
What changed
Apotheek Vichte
NACE 47.730, Retail sale of pharmaceutical products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€313,796
2024 · €202,727+€111,069
Equity
€583,314
2024 · €582,642+€672
Cash
€366,995
2024 · €393,181-€26,186
Balance sheet total
€1.1m
2024 · €1.1m+€50,471
Largest movements
Assets
- Stocks and contracts +€44,196
up €44,196 (+16.1%), from €274,711 to €318,907
- Receivables within one year +€33,929
up €33,929 (+14.4%), from €235,532 to €269,461
of which Trade receivables: +€47,707
- Cash -€26,186
down €26,186 (-6.7%), from €393,181 to €366,995
mainly Contributions, distributions and other (-€313,124) and Trade debts (-€55,307)
Equity and liabilities
- Other debts +€111,509
up €111,509 (+55.2%), from €201,910 to €313,419
- Trade debts -€55,307
down €55,307 (-20.8%), from €266,073 to €210,766
Income statement
- Gross operating margin +€130,220
up €130,220 (+27.2%), from €479,446 to €609,667
- Staff costs +€19,163
up €19,163 (+7.5%), from €255,179 to €274,342
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.
Result 2024
€202,727
Gross operating margin
+€130,220
Staff costs
-€19,163
Depreciation
+€563
Other operating charges
-€211
Financial income
+€67
Financial charges
+€106
Taxes
-€513
Result 2025
€313,796
raises the resultlowers the result
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.
From operations
+€302,233
Investment
-€14,380
Financing
-€314,038
Cash 2024
€393,181
From operations (derived)
+€302,233
Net result for the year
+€313,796
Depreciation
+€21,032
Stocks and contracts
-€44,196
Receivables within one year
-€33,929
Deferred charges and accrued income
-€5,183
Trade debts
-€55,307
Tax, wage and social debts
-€5,573
Smaller working-capital items
+€84
Other debts
+€111,509
Investment (derived)
-€14,380
Investment in fixed assets (net)
-€14,380
Financing
-€314,038
Current portion of long-term debt
-€913
Contributions, distributions and other
-€313,124
Cash 2025
€366,995
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,085,561 | €1,136,032 | +€50,471 | +4.6% |
| Fixed assets | 21/28 | €170,645 | €163,993 | -€6,652 | -3.9% |
| Intangible fixed assets | 21 | €49,847 | €44,847 | -€5,000 | -10.0% |
| Tangible fixed assets | 22/27 | €112,798 | €103,905 | -€8,892 | -7.9% |
| Plant, machinery and equipment | 23 | €5,070 | €4,771 | -€299 | -5.9% |
| Furniture and vehicles | 24 | €8,450 | €11,102 | +€2,652 | +31.4% |
| Other tangible fixed assets | 26 | €99,277 | €88,032 | -€11,245 | -11.3% |
| Financial fixed assets | 28 | €8,000 | €15,241 | +€7,241 | +90.5% |
| Current assets | 29/58 | €914,916 | €972,039 | +€57,123 | +6.2% |
| Stocks and contracts in progress | 3 | €274,711 | €318,907 | +€44,196 | +16.1% |
| Stocks | 30/36 | €274,711 | €318,907 | +€44,196 | +16.1% |
| Amounts receivable within one year | 40/41 | €235,532 | €269,461 | +€33,929 | +14.4% |
| Trade receivables | 40 | €201,161 | €248,868 | +€47,707 | +23.7% |
| Other amounts receivable | 41 | €34,371 | €20,593 | -€13,778 | -40.1% |
| Cash at bank and in hand | 54/58 | €393,181 | €366,995 | -€26,186 | -6.7% |
| Deferred charges and accrued income | 490/1 | €11,493 | €16,676 | +€5,183 | +45.1% |
| Total equity and liabilities | 10/49 | €1,085,561 | €1,136,032 | +€50,471 | +4.6% |
| Equity | 10/15 | €582,642 | €583,314 | +€672 | +0.1% |
| Contributions | 10/11 | €262,000 | €262,000 | = | 0.0% |
| Reserves | 13 | €320,642 | €321,314 | +€672 | +0.2% |
| Tax-exempt reserves | 132 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €280,642 | €281,314 | +€672 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €502,919 | €552,718 | +€49,799 | +9.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €502,803 | €552,654 | +€49,851 | +9.9% |
| Current portion of amounts payable after more than one year | 42 | €913 | €0 | -€913 | -100% |
| Trade debts | 44 | €266,073 | €210,766 | -€55,307 | -20.8% |
| Suppliers | 440/4 | €266,073 | €210,766 | -€55,307 | -20.8% |
| Advances received on contracts in progress | 46 | €0 | €135 | +€135 | |
| Taxes, remuneration and social security | 45 | €33,906 | €28,333 | -€5,573 | -16.4% |
| Taxes | 450/3 | €15 | €342 | +€327 | +2,181% |
| Remuneration and social security | 454/9 | €33,891 | €27,991 | -€5,900 | -17.4% |
| Other amounts payable | 47/48 | €201,910 | €313,419 | +€111,509 | +55.2% |
| Accrued charges and deferred income | 492/3 | €116 | €64 | -€52 | -44.6% |
| Remuneration, social security and pensions | 62 | €255,179 | €274,342 | +€19,163 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,595 | €21,032 | -€563 | -2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,094 | €1,304 | +€211 | +19.3% |
| Gross operating margin | 9900 | €479,446 | €609,667 | +€130,220 | +27.2% |
| Operating profit (loss) | 9901 | €201,578 | €312,988 | +€111,410 | +55.3% |
| Financial income | 75/76B | €2,507 | €2,574 | +€67 | +2.7% |
| Recurring financial income | 75 | €2,507 | €2,574 | +€67 | +2.7% |
| Financial charges | 65/66B | €410 | €304 | -€106 | -25.8% |
| Recurring financial charges | 65 | €410 | €304 | -€106 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | €203,676 | €315,258 | +€111,582 | +54.8% |
| Income taxes | 67/77 | €949 | €1,461 | +€513 | +54.0% |
| Profit (loss) for the period | 9904 | €202,727 | €313,796 | +€111,069 | +54.8% |
| Profit (loss) for the period to be appropriated | 9905 | €202,727 | €313,796 | +€111,069 | +54.8% |
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 28 October 2026 via checked.be.