DECORTE 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.
DECORTE APOTHEEK
Largest movements
- Tangible fixed assets -€52,156
down €52,156 (-8.3%), from €631,612 to €579,456
of which Land and buildings: -€52,087
- Stocks and contracts +€34,132
up €34,132 (+15.3%), from €222,649 to €256,782
- Receivables within one year +€20,246
up €20,246 (+25.2%), from €80,209 to €100,454
of which Trade receivables: +€20,721
- Debts after one year -€27,997
down €27,997 (-10.9%), from €257,378 to €229,381
of which Financial debts: -€28,357
- Trade debts +€18,903
up €18,903 (+23.2%), from €81,405 to €100,308
- Other debts +€14,320
up €14,320 (+4.3%), from €336,369 to €350,688
- Tax, wage and social debts +€12,788
up €12,788 (+55.6%), from €23,003 to €35,791
of which Remuneration and social security: +€9,471
- Gross operating margin +€76,084
up €76,084 (+26.6%), from €286,062 to €362,147
- Staff costs +€27,009
up €27,009 (+17.5%), from €153,958 to €180,967
- Depreciation +€16,783
up €16,783 (+37.6%), from €44,679 to €61,462
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 | €1,063,382 | €1,078,679 | +€15,297 | +1.4% |
| Fixed assets | 21/28 | €637,284 | €585,129 | -€52,156 | -8.2% |
| Tangible fixed assets | 22/27 | €631,612 | €579,456 | -€52,156 | -8.3% |
| Land and buildings | 22 | €619,878 | €567,791 | -€52,087 | -8.4% |
| Plant, machinery and equipment | 23 | €5,088 | €3,720 | -€1,367 | -26.9% |
| Furniture and vehicles | 24 | €5,711 | €7,142 | +€1,431 | +25.1% |
| Other tangible fixed assets | 26 | €935 | €803 | -€132 | -14.1% |
| Financial fixed assets | 28 | €5,672 | €5,672 | = | 0.0% |
| Current assets | 29/58 | €426,098 | €493,551 | +€67,452 | +15.8% |
| Stocks and contracts in progress | 3 | €222,649 | €256,782 | +€34,132 | +15.3% |
| Stocks | 30/36 | €222,649 | €256,782 | +€34,132 | +15.3% |
| Amounts receivable within one year | 40/41 | €80,209 | €100,454 | +€20,246 | +25.2% |
| Trade receivables | 40 | €71,457 | €92,177 | +€20,721 | +29.0% |
| Other amounts receivable | 41 | €8,752 | €8,277 | -€475 | -5.4% |
| Cash at bank and in hand | 54/58 | €116,418 | €126,474 | +€10,056 | +8.6% |
| Deferred charges and accrued income | 490/1 | €6,822 | €9,841 | +€3,019 | +44.3% |
| Total equity and liabilities | 10/49 | €1,063,382 | €1,078,679 | +€15,297 | +1.4% |
| Equity | 10/15 | €322,554 | €324,400 | +€1,846 | +0.6% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €260,554 | €262,400 | +€1,846 | +0.7% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,294 | €35,294 | = | 0.0% |
| Distributable reserves | 133 | €219,060 | €220,905 | +€1,846 | +0.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €740,829 | €754,279 | +€13,451 | +1.8% |
| Amounts payable after more than one year | 17 | €257,378 | €229,381 | -€27,997 | -10.9% |
| Financial debts | 170/4 | €255,503 | €227,146 | -€28,357 | -11.1% |
| Other amounts payable | 178/9 | €1,875 | €2,235 | +€360 | +19.2% |
| Amounts payable within one year | 42/48 | €478,170 | €519,966 | +€41,796 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €37,394 | €33,179 | -€4,216 | -11.3% |
| Trade debts | 44 | €81,405 | €100,308 | +€18,903 | +23.2% |
| Suppliers | 440/4 | €81,405 | €100,308 | +€18,903 | +23.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €23,003 | €35,791 | +€12,788 | +55.6% |
| Taxes | 450/3 | €71 | €3,388 | +€3,317 | +4,697% |
| Remuneration and social security | 454/9 | €22,932 | €32,403 | +€9,471 | +41.3% |
| Other amounts payable | 47/48 | €336,369 | €350,688 | +€14,320 | +4.3% |
| Accrued charges and deferred income | 492/3 | €5,281 | €4,932 | -€349 | -6.6% |
| Remuneration, social security and pensions | 62 | €153,958 | €180,967 | +€27,009 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,679 | €61,462 | +€16,783 | +37.6% |
| Other operating charges | 640/8 | €3,788 | €3,906 | +€118 | +3.1% |
| Gross operating margin | 9900 | €286,062 | €362,147 | +€76,084 | +26.6% |
| Operating profit (loss) | 9901 | €83,636 | €115,811 | +€32,175 | +38.5% |
| Financial income | 75/76B | €1,500 | €524 | -€976 | -65.1% |
| Recurring financial income | 75 | €1,500 | €524 | -€976 | -65.1% |
| Financial charges | 65/66B | €22,822 | €25,162 | +€2,340 | +10.3% |
| Recurring financial charges | 65 | €22,822 | €25,162 | +€2,340 | +10.3% |
| Profit (loss) for the period before taxes | 9903 | €62,315 | €91,174 | +€28,858 | +46.3% |
| Income taxes | 67/77 | €30 | €1,328 | +€1,298 | +4,289% |
| Profit (loss) for the period | 9904 | €62,285 | €89,846 | +€27,561 | +44.2% |
| Profit (loss) for the period to be appropriated | 9905 | €62,285 | €89,846 | +€27,561 | +44.2% |
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.