PHARMACIE DEPOITTE: 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.
PHARMACIE DEPOITTE
Largest movements
- Cash +€77,047
up €77,047 (+41.8%), from €184,455 to €261,502
mainly Net result for the year (+€107,639) and Other debts (+€82,702)
- Receivables within one year +€19,789
up €19,789 (+25.9%), from €76,543 to €96,332
of which Trade receivables: +€19,934
- Other debts +€82,702
up €82,702 (+918%), from €9,009 to €91,712
- Profit (loss) carried forward -€20,861
down €20,861 (-62.9%), from €33,190 to €12,329
- Reserves +€20,000
up €20,000 (+7.1%), from €282,375 to €302,375
- Trade debts +€9,994
up €9,994 (+27.9%), from €35,860 to €45,854
- Tax, wage and social debts +€5,496
up €5,496 (+17.1%), from €32,161 to €37,657
of which Remuneration and social security: +€7,116
- Staff costs +€13,464
up €13,464 (+15.0%), from €90,031 to €103,495
- Taxes -€6,740
down €6,740 (-13.1%), from €51,506 to €44,765
- Gross operating margin -€4,968
down €4,968 (-1.8%), from €269,787 to €264,819
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 | €402,189 | €501,536 | +€99,346 | +24.7% |
| Fixed assets | 21/28 | €15,656 | €15,230 | -€426 | -2.7% |
| Intangible fixed assets | 21 | €1,522 | €472 | -€1,050 | -69.0% |
| Tangible fixed assets | 22/27 | €14,134 | €14,758 | +€624 | +4.4% |
| Furniture and vehicles | 24 | €4,811 | €7,345 | +€2,534 | +52.7% |
| Other tangible fixed assets | 26 | €9,323 | €7,414 | -€1,910 | -20.5% |
| Current assets | 29/58 | €386,533 | €486,305 | +€99,772 | +25.8% |
| Stocks and contracts in progress | 3 | €121,400 | €124,370 | +€2,970 | +2.4% |
| Stocks | 30/36 | €121,400 | €124,370 | +€2,970 | +2.4% |
| Amounts receivable within one year | 40/41 | €76,543 | €96,332 | +€19,789 | +25.9% |
| Trade receivables | 40 | €75,563 | €95,497 | +€19,934 | +26.4% |
| Other amounts receivable | 41 | €980 | €835 | -€145 | -14.8% |
| Cash at bank and in hand | 54/58 | €184,455 | €261,502 | +€77,047 | +41.8% |
| Deferred charges and accrued income | 490/1 | €4,135 | €4,102 | -€34 | -0.8% |
| Total equity and liabilities | 10/49 | €402,189 | €501,536 | +€99,346 | +24.7% |
| Equity | 10/15 | €324,399 | €323,539 | -€861 | -0.3% |
| Contributions | 10/11 | €8,834 | €8,834 | = | 0.0% |
| Reserves | 13 | €282,375 | €302,375 | +€20,000 | +7.1% |
| Distributable reserves | 133 | €282,375 | €302,375 | +€20,000 | +7.1% |
| Profit (loss) carried forward | 14 | €33,190 | €12,329 | -€20,861 | -62.9% |
| Amounts payable | 17/49 | €77,790 | €177,997 | +€100,207 | +129% |
| Amounts payable within one year | 42/48 | €77,031 | €175,223 | +€98,192 | +127% |
| Trade debts | 44 | €35,860 | €45,854 | +€9,994 | +27.9% |
| Suppliers | 440/4 | €35,860 | €45,854 | +€9,994 | +27.9% |
| Taxes, remuneration and social security | 45 | €32,161 | €37,657 | +€5,496 | +17.1% |
| Taxes | 450/3 | €24,071 | €22,451 | -€1,620 | -6.7% |
| Remuneration and social security | 454/9 | €8,090 | €15,206 | +€7,116 | +88.0% |
| Other amounts payable | 47/48 | €9,009 | €91,712 | +€82,702 | +918% |
| Accrued charges and deferred income | 492/3 | €759 | €2,774 | +€2,015 | +266% |
| Remuneration, social security and pensions | 62 | €90,031 | €103,495 | +€13,464 | +15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,458 | €5,092 | +€634 | +14.2% |
| Other operating charges | 640/8 | €333 | €323 | -€10 | -3.1% |
| Gross operating margin | 9900 | €269,787 | €264,819 | -€4,968 | -1.8% |
| Operating profit (loss) | 9901 | €174,965 | €155,909 | -€19,057 | -10.9% |
| Financial income | 75/76B | €654 | €527 | -€126 | -19.3% |
| Recurring financial income | 75 | €654 | €527 | -€126 | -19.3% |
| Financial charges | 65/66B | €1,487 | €4,031 | +€2,545 | +171% |
| Recurring financial charges | 65 | €1,487 | €4,031 | +€2,545 | +171% |
| Profit (loss) for the period before taxes | 9903 | €174,132 | €152,405 | -€21,727 | -12.5% |
| Income taxes | 67/77 | €51,506 | €44,765 | -€6,740 | -13.1% |
| Profit (loss) for the period | 9904 | €122,627 | €107,639 | -€14,987 | -12.2% |
| Profit (loss) for the period to be appropriated | 9905 | €122,627 | €107,639 | -€14,987 | -12.2% |
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 28 October 2026 via checked.be.