Apotheek Vingerhoets: 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 Vingerhoets
Largest movements
- Tangible fixed assets -€51,516
down €51,516 (-23.4%), from €220,570 to €169,054
- Cash +€18,727
up €18,727 (+14.1%), from €132,867 to €151,594
mainly Depreciation (+€56,475) and Net result for the year (+€56,086)
- Receivables within one year +€17,085
up €17,085 (+18.4%), from €92,649 to €109,734
of which Other amounts receivable: +€11,300
- Other debts -€30,925
down €30,925 (-9.0%), from €342,745 to €311,820
- Debts after one year -€27,013
down €27,013 (-59.6%), from €45,333 to €18,321
- Profit (loss) carried forward +€24,375
no longer reported in 2025 (was -€24,375)
- Trade debts +€18,832
up €18,832 (+16.3%), from €115,747 to €134,579
- Gross operating margin -€4,975
down €4,975 (-1.9%), from €266,245 to €261,271
- Taxes +€3,357
new in 2025: €3,357
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 | €579,942 | €563,117 | -€16,825 | -2.9% |
| Fixed assets | 21/28 | €220,570 | €169,054 | -€51,516 | -23.4% |
| Tangible fixed assets | 22/27 | €220,570 | €169,054 | -€51,516 | -23.4% |
| Plant, machinery and equipment | 23 | €220,570 | €169,054 | -€51,516 | -23.4% |
| Current assets | 29/58 | €359,372 | €394,063 | +€34,691 | +9.7% |
| Stocks and contracts in progress | 3 | €129,817 | €129,048 | -€769 | -0.6% |
| Stocks | 30/36 | €129,817 | €129,048 | -€769 | -0.6% |
| Amounts receivable within one year | 40/41 | €92,649 | €109,734 | +€17,085 | +18.4% |
| Trade receivables | 40 | €91,665 | €97,450 | +€5,785 | +6.3% |
| Other amounts receivable | 41 | €984 | €12,284 | +€11,300 | +1,148% |
| Cash at bank and in hand | 54/58 | €132,867 | €151,594 | +€18,727 | +14.1% |
| Deferred charges and accrued income | 490/1 | €4,038 | €3,687 | -€351 | -8.7% |
| Total equity and liabilities | 10/49 | €579,942 | €563,117 | -€16,825 | -2.9% |
| Equity | 10/15 | €30,248 | €52,171 | +€21,923 | +72.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €36,023 | €33,571 | -€2,452 | -6.8% |
| Distributable reserves | 133 | €36,023 | €33,571 | -€2,452 | -6.8% |
| Profit (loss) carried forward | 14 | -€24,375 | - | +€24,375 | |
| Amounts payable | 17/49 | €549,694 | €510,946 | -€38,748 | -7.0% |
| Amounts payable after more than one year | 17 | €45,333 | €18,321 | -€27,013 | -59.6% |
| Financial debts | 170/4 | €45,333 | €18,321 | -€27,013 | -59.6% |
| Amounts payable within one year | 42/48 | €504,351 | €492,616 | -€11,736 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €26,460 | €27,013 | +€552 | +2.1% |
| Trade debts | 44 | €115,747 | €134,579 | +€18,832 | +16.3% |
| Suppliers | 440/4 | €115,747 | €134,579 | +€18,832 | +16.3% |
| Taxes, remuneration and social security | 45 | €19,399 | €19,203 | -€196 | -1.0% |
| Taxes | 450/3 | €3,194 | €2,121 | -€1,074 | -33.6% |
| Remuneration and social security | 454/9 | €16,205 | €17,083 | +€878 | +5.4% |
| Other amounts payable | 47/48 | €342,745 | €311,820 | -€30,925 | -9.0% |
| Accrued charges and deferred income | 492/3 | €9 | €10 | +€1 | +10.6% |
| Remuneration, social security and pensions | 62 | €132,960 | €134,138 | +€1,178 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,220 | €56,475 | +€255 | +0.5% |
| Other operating charges | 640/8 | €1,256 | €1,160 | -€96 | -7.7% |
| Gross operating margin | 9900 | €266,245 | €261,271 | -€4,975 | -1.9% |
| Operating profit (loss) | 9901 | €75,809 | €69,497 | -€6,312 | -8.3% |
| Financial income | 75/76B | €3,054 | €3,424 | +€370 | +12.1% |
| Recurring financial income | 75 | €3,054 | €3,424 | +€370 | +12.1% |
| Financial charges | 65/66B | €13,761 | €13,478 | -€282 | -2.1% |
| Recurring financial charges | 65 | €13,761 | €13,478 | -€282 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | €65,102 | €59,443 | -€5,659 | -8.7% |
| Income taxes | 67/77 | - | €3,357 | +€3,357 | |
| Profit (loss) for the period | 9904 | €65,102 | €56,086 | -€9,016 | -13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,102 | €56,086 | -€9,016 | -13.8% |
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 27 October 2026 via checked.be.