APOTHEEK ZEVENDONK: 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 ZEVENDONK
Largest movements
- Receivables within one year +€28,488
up €28,488 (+42.5%), from €67,065 to €95,554
of which Trade receivables: +€20,111
- Cash +€25,546
up €25,546 (+25.8%), from €99,111 to €124,657
mainly Trade debts (+€32,526) and Advances received (+€28,237)
- Current investments +€25,000
new in 2025: €25,000
- Stocks and contracts -€5,341
down €5,341 (-5.4%), from €99,317 to €93,977
- Trade debts +€32,526
up €32,526 (+51.1%), from €63,594 to €96,120
- Advances received +€28,237
new in 2025: €28,237
- Reserves +€18,797
up €18,797 (+10.8%), from €174,524 to €193,321
of which Distributable reserves: +€18,797
- Staff costs +€21,692
up €21,692 (+22.7%), from €95,569 to €117,261
- Taxes -€6,804
down €6,804 (-52.0%), from €13,096 to €6,293
- Gross operating margin -€6,439
down €6,439 (-4.2%), from €154,804 to €148,365
- Depreciation -€2,046
down €2,046 (-65.0%), from €3,146 to €1,100
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 | €276,608 | €352,557 | +€75,949 | +27.5% |
| Fixed assets | 21/28 | €1,572 | €3,349 | +€1,776 | +113% |
| Tangible fixed assets | 22/27 | €1,572 | €3,349 | +€1,776 | +113% |
| Land and buildings | 22 | €1,093 | €373 | -€720 | -65.9% |
| Plant, machinery and equipment | 23 | - | €2,832 | +€2,832 | |
| Furniture and vehicles | 24 | €479 | €144 | -€336 | -70.1% |
| Current assets | 29/58 | €275,035 | €349,208 | +€74,173 | +27.0% |
| Stocks and contracts in progress | 3 | €99,317 | €93,977 | -€5,341 | -5.4% |
| Stocks | 30/36 | €99,317 | €93,977 | -€5,341 | -5.4% |
| Amounts receivable within one year | 40/41 | €67,065 | €95,554 | +€28,488 | +42.5% |
| Trade receivables | 40 | €65,888 | €85,999 | +€20,111 | +30.5% |
| Other amounts receivable | 41 | €1,177 | €9,554 | +€8,377 | +712% |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €99,111 | €124,657 | +€25,546 | +25.8% |
| Deferred charges and accrued income | 490/1 | €9,542 | €10,021 | +€479 | +5.0% |
| Total equity and liabilities | 10/49 | €276,608 | €352,557 | +€75,949 | +27.5% |
| Equity | 10/15 | €193,124 | €211,921 | +€18,797 | +9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €174,524 | €193,321 | +€18,797 | +10.8% |
| Non-distributable reserves | 130/1 | €13,290 | €13,290 | = | 0.0% |
| Reserves not available under the articles | 1311 | €13,290 | €13,290 | = | 0.0% |
| Distributable reserves | 133 | €161,234 | €180,031 | +€18,797 | +11.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €83,484 | €140,636 | +€57,152 | +68.5% |
| Amounts payable within one year | 42/48 | €83,484 | €140,636 | +€57,152 | +68.5% |
| Trade debts | 44 | €63,594 | €96,120 | +€32,526 | +51.1% |
| Suppliers | 440/4 | €63,594 | €96,120 | +€32,526 | +51.1% |
| Advances received on contracts in progress | 46 | - | €28,237 | +€28,237 | |
| Taxes, remuneration and social security | 45 | €16,038 | €15,905 | -€133 | -0.8% |
| Taxes | 450/3 | €3,838 | €0 | -€3,838 | -100% |
| Remuneration and social security | 454/9 | €12,201 | €15,905 | +€3,704 | +30.4% |
| Other amounts payable | 47/48 | €3,851 | €374 | -€3,477 | -90.3% |
| Non-recurring operating income | 76A | - | €1,410 | +€1,410 | |
| Remuneration, social security and pensions | 62 | €95,569 | €117,261 | +€21,692 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,146 | €1,100 | -€2,046 | -65.0% |
| Other operating charges | 640/8 | €942 | €973 | +€31 | +3.3% |
| Gross operating margin | 9900 | €154,804 | €148,365 | -€6,439 | -4.2% |
| Operating profit (loss) | 9901 | €55,148 | €29,032 | -€26,116 | -47.4% |
| Financial income | 75/76B | €647 | €490 | -€156 | -24.1% |
| Recurring financial income | 75 | €647 | €490 | -€156 | -24.1% |
| Financial charges | 65/66B | €4,707 | €4,432 | -€274 | -5.8% |
| Recurring financial charges | 65 | €4,707 | €4,432 | -€274 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €51,088 | €25,090 | -€25,998 | -50.9% |
| Income taxes | 67/77 | €13,096 | €6,293 | -€6,804 | -52.0% |
| Profit (loss) for the period | 9904 | €37,992 | €18,797 | -€19,195 | -50.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,992 | €18,797 | -€19,195 | -50.5% |
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 16 October 2026 via checked.be.