Apotheek Wullens: 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 Wullens
Largest movements
- Receivables within one year +€31,610
up €31,610 (+20.9%), from €151,069 to €182,679
of which Other amounts receivable: +€38,812
- Intangible fixed assets -€17,000
down €17,000 (-25.0%), from €68,000 to €51,000
- Stocks and contracts +€9,133
up €9,133 (+4.6%), from €198,744 to €207,878
- Cash +€5,161
up €5,161 (+72.1%), from €7,154 to €12,315
mainly Net result for the year (+€69,472) and Other debts (+€20,000)
- Profit (loss) carried forward +€49,472
up €49,472 (+26,037,637%), from €0 to €49,472
- Trade debts -€38,997
down €38,997 (-23.4%), from €166,738 to €127,741
- Other debts +€20,000
new in 2025: €20,000
- Tax, wage and social debts +€18,586
up €18,586 (+784%), from €2,370 to €20,956
- Short-term financial debts -€14,179
down €14,179 (-26.4%), from €53,714 to €39,534
- Taxes -€14,214
down €14,214 (-76.1%), from €18,687 to €4,473
- Gross operating margin +€6,216
up €6,216 (+6.6%), from €94,583 to €100,799
- Financial charges -€5,254
down €5,254 (-44.6%), from €11,785 to €6,532
- Financial income +€1,486
up €1,486 (+6,531%), from €23 to €1,509
- Other operating charges +€1,150
up €1,150 (+65.3%), from €1,761 to €2,911
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 | €429,545 | €460,799 | +€31,254 | +7.3% |
| Fixed assets | 21/28 | €70,451 | €56,587 | -€13,864 | -19.7% |
| Intangible fixed assets | 21 | €68,000 | €51,000 | -€17,000 | -25.0% |
| Tangible fixed assets | 22/27 | €2,451 | €5,587 | +€3,136 | +128% |
| Plant, machinery and equipment | 23 | - | €2,353 | +€2,353 | |
| Furniture and vehicles | 24 | €2,451 | €3,233 | +€783 | +31.9% |
| Current assets | 29/58 | €359,094 | €404,212 | +€45,118 | +12.6% |
| Stocks and contracts in progress | 3 | €198,744 | €207,878 | +€9,133 | +4.6% |
| Stocks | 30/36 | €198,744 | €207,878 | +€9,133 | +4.6% |
| Amounts receivable within one year | 40/41 | €151,069 | €182,679 | +€31,610 | +20.9% |
| Trade receivables | 40 | €60,927 | €53,725 | -€7,201 | -11.8% |
| Other amounts receivable | 41 | €90,142 | €128,954 | +€38,812 | +43.1% |
| Cash at bank and in hand | 54/58 | €7,154 | €12,315 | +€5,161 | +72.1% |
| Deferred charges and accrued income | 490/1 | €2,127 | €1,341 | -€786 | -36.9% |
| Total equity and liabilities | 10/49 | €429,545 | €460,799 | +€31,254 | +7.3% |
| Equity | 10/15 | €191,596 | €241,067 | +€49,472 | +25.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €179,196 | €179,196 | = | 0.0% |
| Distributable reserves | 133 | €179,196 | €179,196 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €49,472 | +€49,472 | +26,037,637% |
| Amounts payable | 17/49 | €237,949 | €219,732 | -€18,217 | -7.7% |
| Amounts payable within one year | 42/48 | €237,949 | €216,483 | -€21,466 | -9.0% |
| Current portion of amounts payable after more than one year | 42 | €15,127 | €8,252 | -€6,875 | -45.4% |
| Financial debts | 43 | €53,714 | €39,534 | -€14,179 | -26.4% |
| Credit institutions | 430/8 | €53,714 | €39,534 | -€14,179 | -26.4% |
| Trade debts | 44 | €166,738 | €127,741 | -€38,997 | -23.4% |
| Suppliers | 440/4 | €166,738 | €127,741 | -€38,997 | -23.4% |
| Taxes, remuneration and social security | 45 | €2,370 | €20,956 | +€18,586 | +784% |
| Taxes | 450/3 | €2,370 | €20,956 | +€18,586 | +784% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | - | €3,249 | +€3,249 | |
| Remuneration, social security and pensions | 62 | - | €281 | +€281 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,082 | €18,640 | +€558 | +3.1% |
| Other operating charges | 640/8 | €1,761 | €2,911 | +€1,150 | +65.3% |
| Gross operating margin | 9900 | €94,583 | €100,799 | +€6,216 | +6.6% |
| Operating profit (loss) | 9901 | €74,740 | €78,967 | +€4,227 | +5.7% |
| Financial income | 75/76B | €23 | €1,509 | +€1,486 | +6,531% |
| Recurring financial income | 75 | €23 | €1,509 | +€1,486 | +6,531% |
| Financial charges | 65/66B | €11,785 | €6,532 | -€5,254 | -44.6% |
| Recurring financial charges | 65 | €11,785 | €6,532 | -€5,254 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €62,977 | €73,944 | +€10,967 | +17.4% |
| Income taxes | 67/77 | €18,687 | €4,473 | -€14,214 | -76.1% |
| Profit (loss) for the period | 9904 | €44,290 | €69,472 | +€25,181 | +56.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,290 | €69,472 | +€25,181 | +56.9% |
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 24 October 2026 via checked.be.