APOTHEEK VREYS: 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 VREYS
Largest movements
- Receivables within one year -€165,498
down €165,498 (-47.3%), from €349,901 to €184,403
of which Trade receivables: -€186,736
- Cash +€61,276
up €61,276 (+40.0%), from €153,324 to €214,600
mainly Receivables within one year (+€165,498) and Net result for the year (+€56,060)
- Stocks and contracts +€16,126
up €16,126 (+11.7%), from €137,866 to €153,991
- Tangible fixed assets -€12,172
down €12,172 (-17.1%), from €71,154 to €58,982
of which Land and buildings: -€22,677
- Trade debts -€182,294
down €182,294 (-61.9%), from €294,607 to €112,313
- Profit (loss) carried forward +€56,060
up €56,060, from -€48,143 to €7,917
- Other debts +€21,885
up €21,885 (+24.6%), from €89,143 to €111,028
- Gross operating margin +€47,916
up €47,916 (+43.1%), from €111,086 to €159,002
- Staff costs -€21,007
down €21,007 (-27.7%), from €75,773 to €54,767
- Other operating charges -€14,251
down €14,251 (-62.6%), from €22,778 to €8,527
- Taxes +€9,759
up €9,759 (+5,936%), from €164 to €9,923
- Financial charges +€4,106
up €4,106 (+140%), from €2,929 to €7,035
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €736,983 | €636,392 | -€100,591 | -13.6% |
| Fixed assets | 21/28 | €79,444 | €67,272 | -€12,172 | -15.3% |
| Tangible fixed assets | 22/27 | €71,154 | €58,982 | -€12,172 | -17.1% |
| Land and buildings | 22 | €63,408 | €40,731 | -€22,677 | -35.8% |
| Plant, machinery and equipment | 23 | €7,217 | €5,389 | -€1,828 | -25.3% |
| Furniture and vehicles | 24 | €530 | €12,863 | +€12,333 | +2,328% |
| Financial fixed assets | 28 | €8,290 | €8,290 | = | 0.0% |
| Current assets | 29/58 | €657,539 | €569,120 | -€88,419 | -13.4% |
| Stocks and contracts in progress | 3 | €137,866 | €153,991 | +€16,126 | +11.7% |
| Stocks | 30/36 | €137,866 | €153,991 | +€16,126 | +11.7% |
| Amounts receivable within one year | 40/41 | €349,901 | €184,403 | -€165,498 | -47.3% |
| Trade receivables | 40 | €342,486 | €155,751 | -€186,736 | -54.5% |
| Other amounts receivable | 41 | €7,415 | €28,653 | +€21,238 | +286% |
| Cash at bank and in hand | 54/58 | €153,324 | €214,600 | +€61,276 | +40.0% |
| Deferred charges and accrued income | 490/1 | €16,448 | €16,125 | -€323 | -2.0% |
| Total equity and liabilities | 10/49 | €736,983 | €636,392 | -€100,591 | -13.6% |
| Equity | 10/15 | €241,698 | €297,757 | +€56,060 | +23.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €271,241 | €271,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €269,381 | €269,381 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,143 | €7,917 | +€56,060 | |
| Amounts payable | 17/49 | €495,285 | €338,635 | -€156,651 | -31.6% |
| Amounts payable within one year | 42/48 | €495,103 | €338,635 | -€156,469 | -31.6% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €294,607 | €112,313 | -€182,294 | -61.9% |
| Suppliers | 440/4 | €294,607 | €112,313 | -€182,294 | -61.9% |
| Taxes, remuneration and social security | 45 | €11,354 | €15,294 | +€3,940 | +34.7% |
| Taxes | 450/3 | €3,381 | €9,923 | +€6,542 | +193% |
| Remuneration and social security | 454/9 | €7,972 | €5,371 | -€2,601 | -32.6% |
| Other amounts payable | 47/48 | €89,143 | €111,028 | +€21,885 | +24.6% |
| Accrued charges and deferred income | 492/3 | €182 | - | -€182 | |
| Non-recurring operating income | 76A | - | €81 | +€81 | |
| Remuneration, social security and pensions | 62 | €75,773 | €54,767 | -€21,007 | -27.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,035 | €26,544 | +€1,509 | +6.0% |
| Other operating charges | 640/8 | €22,778 | €8,527 | -€14,251 | -62.6% |
| Gross operating margin | 9900 | €111,086 | €159,002 | +€47,916 | +43.1% |
| Operating profit (loss) | 9901 | -€12,501 | €69,163 | +€81,664 | |
| Financial income | 75/76B | €4,407 | €3,855 | -€552 | -12.5% |
| Recurring financial income | 75 | €4,407 | €3,832 | -€575 | -13.0% |
| Non-recurring financial income | 76B | - | €23 | +€23 | |
| Financial charges | 65/66B | €2,929 | €7,035 | +€4,106 | +140% |
| Recurring financial charges | 65 | €2,929 | €7,035 | +€4,106 | +140% |
| Profit (loss) for the period before taxes | 9903 | -€11,023 | €65,983 | +€77,006 | |
| Income taxes | 67/77 | €164 | €9,923 | +€9,759 | +5,936% |
| Profit (loss) for the period | 9904 | -€11,187 | €56,060 | +€67,247 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,187 | €56,060 | +€67,247 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.