Dam Apotheek: 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.
Dam Apotheek
Largest movements
- Receivables within one year +€114,623
up €114,623 (+276%), from €41,473 to €156,097
of which Other amounts receivable: +€101,326
- Cash +€49,454
up €49,454 (+1,218%), from €4,061 to €53,514
mainly Current portion of long-term debt (+€100,750) and Contributions, distributions and other (+€100,750)
- Deferred charges and accrued income -€7,241
down €7,241 (-66.8%), from €10,846 to €3,606
- Stocks and contracts +€5,317
up €5,317 (+9.9%), from €53,577 to €58,894
- Contributions +€100,750
up €100,750 (+542%), from €18,592 to €119,342
- Current portion of long-term debt +€100,750
new in 2025: €100,750
- Short-term financial debts -€18,417
down €18,417 (-100%), from €18,417 to €0
- Profit (loss) carried forward -€11,144
down €11,144 (-45.5%), from -€24,492 to -€35,636
- Trade debts -€7,530
down €7,530 (-5.5%), from €136,924 to €129,394
- Gross operating margin -€15,399
down €15,399, from €9,879 to -€5,520
- Other operating charges -€4,504
down €4,504 (-73.0%), from €6,169 to €1,665
- Financial charges -€644
down €644 (-18.8%), from €3,432 to €2,788
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 | €211,674 | €376,083 | +€164,409 | +77.7% |
| Fixed assets | 21/28 | €101,716 | €103,972 | +€2,256 | +2.2% |
| Intangible fixed assets | 21 | €100,000 | €100,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €1,601 | €3,857 | +€2,256 | +141% |
| Plant, machinery and equipment | 23 | €1,601 | €3,857 | +€2,256 | +141% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €109,958 | €272,111 | +€162,153 | +147% |
| Stocks and contracts in progress | 3 | €53,577 | €58,894 | +€5,317 | +9.9% |
| Stocks | 30/36 | €53,577 | €58,894 | +€5,317 | +9.9% |
| Amounts receivable within one year | 40/41 | €41,473 | €156,097 | +€114,623 | +276% |
| Trade receivables | 40 | €34,415 | €47,712 | +€13,297 | +38.6% |
| Other amounts receivable | 41 | €7,058 | €108,385 | +€101,326 | +1,436% |
| Cash at bank and in hand | 54/58 | €4,061 | €53,514 | +€49,454 | +1,218% |
| Deferred charges and accrued income | 490/1 | €10,846 | €3,606 | -€7,241 | -66.8% |
| Total equity and liabilities | 10/49 | €211,674 | €376,083 | +€164,409 | +77.7% |
| Equity | 10/15 | €56,333 | €145,939 | +€89,606 | +159% |
| Contributions | 10/11 | €18,592 | €119,342 | +€100,750 | +542% |
| Reserves | 13 | €62,233 | €62,233 | = | 0.0% |
| Distributable reserves | 133 | €62,233 | €62,233 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,492 | -€35,636 | -€11,144 | -45.5% |
| Amounts payable | 17/49 | €155,341 | €230,144 | +€74,803 | +48.2% |
| Amounts payable within one year | 42/48 | €155,341 | €230,144 | +€74,803 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | - | €100,750 | +€100,750 | |
| Financial debts | 43 | €18,417 | €0 | -€18,417 | -100% |
| Credit institutions | 430/8 | €18,417 | €0 | -€18,417 | -100% |
| Trade debts | 44 | €136,924 | €129,394 | -€7,530 | -5.5% |
| Suppliers | 440/4 | €136,924 | €129,394 | -€7,530 | -5.5% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,132 | €1,171 | +€40 | +3.5% |
| Other operating charges | 640/8 | €6,169 | €1,665 | -€4,504 | -73.0% |
| Gross operating margin | 9900 | €9,879 | -€5,520 | -€15,399 | |
| Operating profit (loss) | 9901 | €2,579 | -€8,356 | -€10,935 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €3,432 | €2,788 | -€644 | -18.8% |
| Recurring financial charges | 65 | €3,432 | €2,788 | -€644 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | -€853 | -€11,144 | -€10,291 | -1,206% |
| Profit (loss) for the period | 9904 | -€853 | -€11,144 | -€10,291 | -1,206% |
| Profit (loss) for the period to be appropriated | 9905 | -€853 | -€11,144 | -€10,291 | -1,206% |
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 21 October 2026 via checked.be.