De Wase 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.
De Wase Apotheek
Largest movements
- Cash -€80,174
down €80,174 (-52.5%), from €152,787 to €72,614
mainly Contributions, distributions and other (-€82,732) and Trade debts (-€48,542)
- Stocks and contracts +€48,239
up €48,239 (+28.5%), from €169,535 to €217,774
- Intangible fixed assets -€48,000
down €48,000 (-20.0%), from €240,132 to €192,132
- Receivables within one year +€44,141
up €44,141 (+29.4%), from €150,233 to €194,374
of which Other amounts receivable: +€28,419
- Trade debts -€48,542
down €48,542 (-33.5%), from €144,902 to €96,360
- Tax, wage and social debts +€14,241
up €14,241 (+90.1%), from €15,805 to €30,045
of which Remuneration and social security: +€16,615
- Staff costs +€107,127
up €107,127 (+110%), from €97,691 to €204,818
- Gross operating margin +€79,523
up €79,523 (+29.5%), from €269,943 to €349,467
- Other operating charges -€21,393
down €21,393 (-95.7%), from €22,343 to €950
- Depreciation -€5,093
down €5,093 (-9.3%), from €54,775 to €49,682
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 | €726,080 | €689,221 | -€36,859 | -5.1% |
| Fixed assets | 21/28 | €248,659 | €198,976 | -€49,682 | -20.0% |
| Intangible fixed assets | 21 | €240,132 | €192,132 | -€48,000 | -20.0% |
| Tangible fixed assets | 22/27 | €8,527 | €6,845 | -€1,682 | -19.7% |
| Plant, machinery and equipment | 23 | €8,527 | €6,845 | -€1,682 | -19.7% |
| Current assets | 29/58 | €477,422 | €490,245 | +€12,823 | +2.7% |
| Stocks and contracts in progress | 3 | €169,535 | €217,774 | +€48,239 | +28.5% |
| Stocks | 30/36 | €169,535 | €217,774 | +€48,239 | +28.5% |
| Amounts receivable within one year | 40/41 | €150,233 | €194,374 | +€44,141 | +29.4% |
| Trade receivables | 40 | €105,589 | €121,311 | +€15,722 | +14.9% |
| Other amounts receivable | 41 | €44,644 | €73,063 | +€28,419 | +63.7% |
| Cash at bank and in hand | 54/58 | €152,787 | €72,614 | -€80,174 | -52.5% |
| Deferred charges and accrued income | 490/1 | €4,866 | €5,483 | +€617 | +12.7% |
| Total equity and liabilities | 10/49 | €726,080 | €689,221 | -€36,859 | -5.1% |
| Equity | 10/15 | €480,000 | €480,000 | = | 0.0% |
| Contributions | 10/11 | €480,000 | €480,000 | = | 0.0% |
| Amounts payable | 17/49 | €246,080 | €209,221 | -€36,859 | -15.0% |
| Amounts payable within one year | 42/48 | €246,080 | €209,221 | -€36,859 | -15.0% |
| Trade debts | 44 | €144,902 | €96,360 | -€48,542 | -33.5% |
| Suppliers | 440/4 | €144,902 | €96,360 | -€48,542 | -33.5% |
| Taxes, remuneration and social security | 45 | €15,805 | €30,045 | +€14,241 | +90.1% |
| Taxes | 450/3 | €4,692 | €2,318 | -€2,374 | -50.6% |
| Remuneration and social security | 454/9 | €11,113 | €27,728 | +€16,615 | +150% |
| Other amounts payable | 47/48 | €85,374 | €82,816 | -€2,558 | -3.0% |
| Remuneration, social security and pensions | 62 | €97,691 | €204,818 | +€107,127 | +110% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,775 | €49,682 | -€5,093 | -9.3% |
| Other operating charges | 640/8 | €22,343 | €950 | -€21,393 | -95.7% |
| Gross operating margin | 9900 | €269,943 | €349,467 | +€79,523 | +29.5% |
| Operating profit (loss) | 9901 | €95,134 | €94,017 | -€1,117 | -1.2% |
| Financial income | 75/76B | €23,058 | €21,243 | -€1,816 | -7.9% |
| Recurring financial income | 75 | €23,058 | €21,243 | -€1,816 | -7.9% |
| Financial charges | 65/66B | €3,735 | €3,349 | -€386 | -10.3% |
| Recurring financial charges | 65 | €3,735 | €3,349 | -€386 | -10.3% |
| Profit (loss) for the period before taxes | 9903 | €114,457 | €111,910 | -€2,547 | -2.2% |
| Income taxes | 67/77 | €29,167 | €29,179 | +€11 | 0.0% |
| Profit (loss) for the period | 9904 | €85,290 | €82,732 | -€2,558 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €85,290 | €82,732 | -€2,558 | -3.0% |
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 30 October 2026 via checked.be.