PHARMACIE E. DOZOT: what changed
PHARMACIE E. DOZOT
Largest movements
- Tangible fixed assets +€25,388
up €25,388 (+39.2%), from €64,783 to €90,171
of which Furniture and vehicles: +€42,407
- Cash -€11,583
down €11,583 (-15.8%), from €73,505 to €61,923
mainly Investment in fixed assets (net) (-€53,335) and Trade debts (-€30,137)
- Stocks and contracts +€10,889
up €10,889 (+4.8%), from €227,764 to €238,653
- Receivables within one year +€10,395
up €10,395 (+11.6%), from €89,460 to €99,855
of which Trade receivables: +€23,806
- Reserves +€35,000
up €35,000 (+48.6%), from €72,000 to €107,000
- Trade debts -€30,137
down €30,137 (-12.7%), from €237,473 to €207,336
- Current portion of long-term debt +€21,083
up €21,083 (+84.7%), from €24,900 to €45,984
- Debts after one year +€19,597
up €19,597 (+36.5%), from €53,702 to €73,299
- Other debts -€19,143
down €19,143 (-7.5%), from €256,850 to €237,707
- Gross operating margin +€44,112
up €44,112 (+17.7%), from €249,658 to €293,770
- Staff costs +€23,850
up €23,850 (+13.3%), from €179,777 to €203,627
- Other operating charges -€7,821
down €7,821 (-58.5%), from €13,376 to €5,555
- Financial income +€6,465
up €6,465 (+2,908%), from €222 to €6,688
- Depreciation +€5,483
up €5,483 (+24.4%), from €22,463 to €27,947
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,157 | €491,246 | +€35,089 | +7.7% |
| Fixed assets | 21/28 | €65,427 | €90,815 | +€25,388 | +38.8% |
| Tangible fixed assets | 22/27 | €64,783 | €90,171 | +€25,388 | +39.2% |
| Land and buildings | 22 | €23,763 | €18,092 | -€5,671 | -23.9% |
| Plant, machinery and equipment | 23 | €39,157 | €27,809 | -€11,348 | -29.0% |
| Furniture and vehicles | 24 | €1,862 | €44,269 | +€42,407 | +2,277% |
| Financial fixed assets | 28 | €645 | €645 | = | 0.0% |
| Current assets | 29/58 | €390,730 | €400,431 | +€9,701 | +2.5% |
| Stocks and contracts in progress | 3 | €227,764 | €238,653 | +€10,889 | +4.8% |
| Stocks | 30/36 | €227,764 | €238,653 | +€10,889 | +4.8% |
| Amounts receivable within one year | 40/41 | €89,460 | €99,855 | +€10,395 | +11.6% |
| Trade receivables | 40 | €68,825 | €92,631 | +€23,806 | +34.6% |
| Other amounts receivable | 41 | €20,635 | €7,224 | -€13,411 | -65.0% |
| Cash at bank and in hand | 54/58 | €73,505 | €61,923 | -€11,583 | -15.8% |
| Total equity and liabilities | 10/49 | €456,157 | €491,246 | +€35,089 | +7.7% |
| Equity | 10/15 | -€185,716 | -€147,015 | +€38,700 | +20.8% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €72,000 | €107,000 | +€35,000 | +48.6% |
| Distributable reserves | 133 | €72,000 | €107,000 | +€35,000 | +48.6% |
| Profit (loss) carried forward | 14 | -€357,716 | -€354,015 | +€3,700 | +1.0% |
| Amounts payable | 17/49 | €641,873 | €638,262 | -€3,611 | -0.6% |
| Amounts payable after more than one year | 17 | €53,702 | €73,299 | +€19,597 | +36.5% |
| Financial debts | 170/4 | €53,702 | €73,299 | +€19,597 | +36.5% |
| Amounts payable within one year | 42/48 | €588,170 | €564,962 | -€23,208 | -3.9% |
| Current portion of amounts payable after more than one year | 42 | €24,900 | €45,984 | +€21,083 | +84.7% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Other loans | 439 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €237,473 | €207,336 | -€30,137 | -12.7% |
| Suppliers | 440/4 | €237,473 | €207,336 | -€30,137 | -12.7% |
| Taxes, remuneration and social security | 45 | €48,947 | €53,935 | +€4,989 | +10.2% |
| Taxes | 450/3 | €11,630 | €12,512 | +€882 | +7.6% |
| Remuneration and social security | 454/9 | €37,317 | €41,423 | +€4,106 | +11.0% |
| Other amounts payable | 47/48 | €256,850 | €237,707 | -€19,143 | -7.5% |
| Remuneration, social security and pensions | 62 | €179,777 | €203,627 | +€23,850 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,463 | €27,947 | +€5,483 | +24.4% |
| Other operating charges | 640/8 | €13,376 | €5,555 | -€7,821 | -58.5% |
| Gross operating margin | 9900 | €249,658 | €293,770 | +€44,112 | +17.7% |
| Operating profit (loss) | 9901 | €34,041 | €56,642 | +€22,600 | +66.4% |
| Financial income | 75/76B | €222 | €6,688 | +€6,465 | +2,908% |
| Recurring financial income | 75 | €222 | €6,688 | +€6,465 | +2,908% |
| Financial charges | 65/66B | €20,026 | €20,568 | +€543 | +2.7% |
| Recurring financial charges | 65 | €20,026 | €20,568 | +€543 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €14,238 | €42,761 | +€28,523 | +200% |
| Income taxes | 67/77 | €1,330 | €4,060 | +€2,731 | +205% |
| Profit (loss) for the period | 9904 | €12,908 | €38,700 | +€25,792 | +200% |
| Profit (loss) for the period to be appropriated | 9905 | €12,908 | €38,700 | +€25,792 | +200% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.