APOTHEEK WOSTYN: 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 WOSTYN
Largest movements
- Cash -€56,409
down €56,409 (-38.6%), from €146,250 to €89,841
mainly Other debts (-€38,219) and Contributions, distributions and other (-€34,615)
- Stocks and contracts +€11,301
up €11,301 (+6.5%), from €175,015 to €186,316
- Receivables within one year +€8,268
up €8,268 (+61.8%), from €13,370 to €21,638
of which Other amounts receivable: +€12,193
- Other debts -€38,219
down €38,219 (-100%), from €38,219 to €0
- Trade debts +€5,176
up €5,176 (+14.5%), from €35,781 to €40,957
- Staff costs +€25,224
up €25,224 (+24.9%), from €101,293 to €126,517
- Taxes -€8,046
down €8,046 (-33.8%), from €23,821 to €15,775
- Gross operating margin -€7,732
down €7,732 (-3.8%), from €201,511 to €193,779
- Financial charges -€4,093
down €4,093 (-38.7%), from €10,573 to €6,480
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 | €461,850 | €425,166 | -€36,685 | -7.9% |
| Fixed assets | 21/28 | €38,439 | €39,507 | +€1,068 | +2.8% |
| Tangible fixed assets | 22/27 | €35,939 | €37,007 | +€1,068 | +3.0% |
| Plant, machinery and equipment | 23 | €2,781 | €2,162 | -€619 | -22.3% |
| Furniture and vehicles | 24 | €974 | €153 | -€822 | -84.3% |
| Other tangible fixed assets | 26 | €32,183 | €34,692 | +€2,509 | +7.8% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €423,412 | €385,659 | -€37,753 | -8.9% |
| Amounts receivable after more than one year | 29 | €85,000 | €85,000 | = | 0.0% |
| Other amounts receivable | 291 | €85,000 | €85,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €175,015 | €186,316 | +€11,301 | +6.5% |
| Stocks | 30/36 | €175,015 | €186,316 | +€11,301 | +6.5% |
| Amounts receivable within one year | 40/41 | €13,370 | €21,638 | +€8,268 | +61.8% |
| Trade receivables | 40 | €13,367 | €9,441 | -€3,926 | -29.4% |
| Other amounts receivable | 41 | €3 | €12,196 | +€12,193 | +393,329% |
| Cash at bank and in hand | 54/58 | €146,250 | €89,841 | -€56,409 | -38.6% |
| Deferred charges and accrued income | 490/1 | €3,776 | €2,865 | -€912 | -24.1% |
| Total equity and liabilities | 10/49 | €461,850 | €425,166 | -€36,685 | -7.9% |
| Equity | 10/15 | €350,494 | €353,753 | +€3,259 | +0.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €250,494 | €253,753 | +€3,259 | +1.3% |
| Distributable reserves | 133 | €250,494 | €253,753 | +€3,259 | +1.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €111,356 | €71,413 | -€39,944 | -35.9% |
| Amounts payable within one year | 42/48 | €106,855 | €71,306 | -€35,549 | -33.3% |
| Trade debts | 44 | €35,781 | €40,957 | +€5,176 | +14.5% |
| Suppliers | 440/4 | €35,781 | €40,957 | +€5,176 | +14.5% |
| Taxes, remuneration and social security | 45 | €32,855 | €30,349 | -€2,506 | -7.6% |
| Taxes | 450/3 | €10,999 | €3,082 | -€7,918 | -72.0% |
| Remuneration and social security | 454/9 | €21,856 | €27,268 | +€5,412 | +24.8% |
| Other amounts payable | 47/48 | €38,219 | €0 | -€38,219 | -100% |
| Accrued charges and deferred income | 492/3 | €4,501 | €106 | -€4,395 | -97.6% |
| Remuneration, social security and pensions | 62 | €101,293 | €126,517 | +€25,224 | +24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,225 | €7,078 | +€853 | +13.7% |
| Other operating charges | 640/8 | €4,277 | €4,085 | -€192 | -4.5% |
| Gross operating margin | 9900 | €201,511 | €193,779 | -€7,732 | -3.8% |
| Operating profit (loss) | 9901 | €89,716 | €56,099 | -€33,617 | -37.5% |
| Financial income | 75/76B | €3,843 | €4,031 | +€187 | +4.9% |
| Recurring financial income | 75 | €3,843 | €4,031 | +€187 | +4.9% |
| Financial charges | 65/66B | €10,573 | €6,480 | -€4,093 | -38.7% |
| Recurring financial charges | 65 | €10,573 | €6,480 | -€4,093 | -38.7% |
| Profit (loss) for the period before taxes | 9903 | €82,986 | €53,649 | -€29,337 | -35.4% |
| Income taxes | 67/77 | €23,821 | €15,775 | -€8,046 | -33.8% |
| Profit (loss) for the period | 9904 | €59,165 | €37,874 | -€21,292 | -36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,165 | €37,874 | -€21,292 | -36.0% |
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 1 November 2026 via checked.be.