Wille Sandrina: what changed
What changed
Wille Sandrina
NACE 47.730, Retail sale of pharmaceutical products
filed annual accounts (NBB)
Net result for the year
€284,469
2024 · €273,038+€11,431
Equity
€1.7m
2024 · €1.4m+€284,469
Cash
€85,116
2024 · €65,321+€19,795
Balance sheet total
€4.3m
2024 · €4.2m+€65,884
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€284,469
up €284,469 (+20.2%), from €1.4m to €1.7m
- Debts after one year -€256,269
down €256,269 (-17.0%), from €1.5m to €1.2m
Income statement
- Gross operating margin +€34,349
up €34,349 (+6.7%), from €515,948 to €550,296
- Other operating charges +€11,152
up €11,152 (+1,161%), from €960 to €12,112
- Taxes +€6,653
up €6,653 (+5.4%), from €124,145 to €130,798
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.
Result 2024
€273,038
Gross operating margin
+€34,349
Depreciation
-€4,638
Other operating charges
-€11,152
Financial charges
-€475
Taxes
-€6,653
Result 2025
€284,469
raises the resultlowers the result
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.
From operations
+€372,029
Investment
-€104,131
Financing
-€248,103
Cash 2024
€65,321
From operations (derived)
+€372,029
Net result for the year
+€284,469
Depreciation
+€69,739
Receivables within one year
-€11,956
Deferred charges and accrued income
+€259
Tax, wage and social debts
+€2,933
Other debts
+€20,441
Accrued charges and deferred income
+€6,144
Investment (derived)
-€104,131
Investment in fixed assets (net)
-€104,131
Financing
-€248,103
Debts after one year
-€256,269
Current portion of long-term debt
+€8,590
Short-term financial debts
-€424
Cash 2025
€85,116
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,192,332 | €4,258,215 | +€65,884 | +1.6% |
| Fixed assets | 21/28 | €4,106,919 | €4,141,311 | +€34,392 | +0.8% |
| Tangible fixed assets | 22/27 | €2,109,586 | €2,143,977 | +€34,392 | +1.6% |
| Land and buildings | 22 | €2,097,618 | €2,132,139 | +€34,521 | +1.6% |
| Plant, machinery and equipment | 23 | €11,968 | €11,839 | -€130 | -1.1% |
| Financial fixed assets | 28 | €1,997,333 | €1,997,333 | = | 0.0% |
| Current assets | 29/58 | €85,412 | €116,905 | +€31,492 | +36.9% |
| Amounts receivable within one year | 40/41 | €17,579 | €29,536 | +€11,956 | +68.0% |
| Trade receivables | 40 | €17,579 | €21,257 | +€3,678 | +20.9% |
| Other amounts receivable | 41 | €0 | €8,279 | +€8,279 | |
| Cash at bank and in hand | 54/58 | €65,321 | €85,116 | +€19,795 | +30.3% |
| Deferred charges and accrued income | 490/1 | €2,512 | €2,253 | -€259 | -10.3% |
| Total equity and liabilities | 10/49 | €4,192,332 | €4,258,215 | +€65,884 | +1.6% |
| Equity | 10/15 | €1,419,944 | €1,704,414 | +€284,469 | +20.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,407,544 | €1,692,014 | +€284,469 | +20.2% |
| Distributable reserves | 133 | €1,407,544 | €1,692,014 | +€284,469 | +20.2% |
| Amounts payable | 17/49 | €2,772,387 | €2,553,802 | -€218,586 | -7.9% |
| Amounts payable after more than one year | 17 | €1,505,001 | €1,248,732 | -€256,269 | -17.0% |
| Financial debts | 170/4 | €1,505,001 | €1,248,732 | -€256,269 | -17.0% |
| Amounts payable within one year | 42/48 | €1,267,386 | €1,298,926 | +€31,539 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €247,679 | €256,269 | +€8,590 | +3.5% |
| Financial debts | 43 | €63,242 | €62,818 | -€424 | -0.7% |
| Credit institutions | 430/8 | €63,242 | €62,818 | -€424 | -0.7% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €7,865 | €10,798 | +€2,933 | +37.3% |
| Taxes | 450/3 | €7,865 | €10,798 | +€2,933 | +37.3% |
| Other amounts payable | 47/48 | €948,600 | €969,041 | +€20,441 | +2.2% |
| Accrued charges and deferred income | 492/3 | - | €6,144 | +€6,144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €65,101 | €69,739 | +€4,638 | +7.1% |
| Other operating charges | 640/8 | €960 | €12,112 | +€11,152 | +1,161% |
| Gross operating margin | 9900 | €515,948 | €550,296 | +€34,349 | +6.7% |
| Operating profit (loss) | 9901 | €449,886 | €468,445 | +€18,559 | +4.1% |
| Financial charges | 65/66B | €52,703 | €53,178 | +€475 | +0.9% |
| Recurring financial charges | 65 | €52,703 | €53,178 | +€475 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €397,183 | €415,267 | +€18,084 | +4.6% |
| Income taxes | 67/77 | €124,145 | €130,798 | +€6,653 | +5.4% |
| Profit (loss) for the period | 9904 | €273,038 | €284,469 | +€11,431 | +4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €273,038 | €284,469 | +€11,431 | +4.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.