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Apotheek De Smet F.

Inactive
Private limited companyfounded 2007Nieuwevaart 151, 9000 Gent, BelgiumKBO/BCE: BE 0893.265.674

No longer registered with the KBO since 03-08-2026; last annual accounts for fiscal year 2025.

Signals

Three signals. The signal on the left, the evidence on the right.
neutral
neutral · Latest accounts filed on time
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 03-07-2026, 28 days ahead of the deadline.
NBB · 10 filings
Deviation from the deadline
2025
28 d early
2024
20 d early
2023
19 d early
2022
24 d early
2021
38 d early
2020
36 d early
2019
57 d early
← before the deadline after the deadline →
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven months
Position in the running window
17-09-2026 today31-12-2026 close31-07-2027 deadline
neutral · No strike-offs in the KBO publications
We found no ex-officio strike-off or cessation. Our series starts in 2021 and has gaps, so this is not a confirmation that there is nothing.
KBO publications · our coverage

Financials · fiscal year 2025, abbreviated schema

Equity
€166k▼ 2.5%
2024 · €170k
2018: €103k 2019: €115k 2020: €140k 2021: €165k 2022: €181k 2023: €174k 2024: €170k
2018 → 2025
Total assets
€167k▼ 2.6%
2024 · €172k
2018: €135k 2019: €145k 2020: €176k 2021: €190k 2022: €185k 2023: €182k 2024: €172k
2018 → 2025
Net result
€-4k▼ 3.9%
2024 · €-4k
2018: €18k 2019: €12k 2020: €25k 2021: €25k 2022: €9k 2023: €-6k 2024: €-4k
2018 → 2025
Working capital
€4k▼ 32.3%
2024 · €6k
2018: €99k 2019: €113k 2020: €139k 2021: €164k 2022: €42k 2023: €425 2024: €6k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise ▼ fall
Line20212022202320242025Trend
Equity€165k-€181k▲ 9.3%€174k▼ 3.6%€170k▼ 2.4%€166k▼ 2.5%
Operating result€33k-€9k▼ 73.3%€-8k€-6k▲ 27.9%€-6k▼ 1.5%
Net result€25k-€9k▼ 63.1%€-6k€-4k▲ 35.5%€-4k▼ 3.9%
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
€-20k€0€20k€40kOperating result 2021: €33k€33kNet result 2021: €25k€25kOperating result 2022: €9k€9kNet result 2022: €9k€9kOperating result 2023: €-8k€-8kNet result 2023: €-6k€-6kOperating result 2024: €-6k€-6kNet result 2024: €-4k€-4kOperating result 2025: €-6k€-6kNet result 2025: €-4k€-4k20212022202320242025
The operating result stays negative: a loss of €6k in 2025 against €6k in 2024; the loss grows.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €167k
Fixed assets €161k▼ 1.4%
Current assets €6k▼ 27.3%
Equity and liabilities €167k
Equity €166k▼ 2.5%
Debt €2k▼ 11.5%
The debt ratio falls from 1.2% to 1.1%. Equity and debt are lower.
Key figures and ratios
2025 value · change against 2024
Solvency
98.9%
2024 · 98.8%
Current ratio
3.40
2024 · 4.14
Quick ratio
3.40
2024 · 4.14
Debt / equity
0.01
2024 · 0.01
ROE
-2.6%
2024 · -2.4%
ROA
-2.6%
2024 · -2.4%
Debt
€2k
2024 · €2k
Debt ≤ 1 year
€2k
2024 · €2k
Green means a favourable move, even when the figure itself falls: as with debt or debt / equity.
Filed annual accounts
As filed with the NBB · 2025 against 2024
Balance sheet Code20242025
Assets
Total assets20/58€172k€167k
Fixed assets21/28€164k€161k
Financial fixed assets28€164k€161k
Current assets29/58€8k€6k
Amounts receivable within one year40/41€5k€6k
Other amounts receivable41€5k€6k
Cash at bank and in hand54/58€3k€230
Equity and liabilities
Total equity and liabilities10/49€172k€167k
Equity10/15€170k€166k
Contributions10/11€19k€19k=
Reserves13€162k€162k=
Non-distributable reserves130/1€2k-
Reserves not available under the articles1311€2k-
Distributable reserves133€160k€162k
Profit (loss) carried forward14€-11k€-15k
Amounts payable17/49€2k€2k
Amounts payable within one year42/48€2k€2k
Trade debts44€2k€2k
Suppliers440/4€2k€2k
Income statement Code20242025
Other operating charges640/8€528€544
Gross operating margin9900€-5k€-5k
Operating profit (loss)9901€-6k€-6k
Financial income75/76B€2k€2k
Recurring financial income75€2k€2k
Financial charges65/66B€114€115
Recurring financial charges65€114€115
Profit (loss) for the period before taxes9903€-4k€-4k
Profit (loss) for the period9904€-4k€-4k
Profit (loss) for the period to be appropriated9905€-4k€-4k
Appropriation of the result
Profit (loss) to be appropriated9906€-11k€-15k
Profit (loss) brought forward from the previous period14P€-6k€-11k

The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.

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Timeline · acts, filings and financial milestones

Next filing, fiscal year 2026, expected by 31-07-2027
2026
11-08
State Gazette act Restructuring · End & cessation
General meeting · Merger · Accounting effect5 facts ▸
  • General meeting, 06/05/2026
  • Merger, absorption
  • Accounting effect, 01/01/2026
  • Dissolution, 2026-05-06
  • Power of attorney, Randolph Corbeij
03-07
NBB filing Annual accounts filed
fiscal year 2025 · abbreviated schema
27-03
State Gazette act Restructuring
Merger · Accounting effect · Permanent representative5 facts ▸
  • Merger, 3 maart 2026
  • Merger, 3 maart 2026
  • Merger, 3 maart 2026
  • Accounting effect, 1 januari 2026
  • Permanent representative, Eveline De Laender
2025
11-07
NBB filing Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
31-12
Financial Liquidity quadruplescurrent ratio 4.14
Current ratio from 1.10 to 4.14; short-term debt falls from €4k to €2k.
12-07
NBB filing Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
31-12
Financial Weakest financial yearnet €-6k ▼170%
Net result drops to €-6k, the lowest in the series.
07-07
NBB filing Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
23-06
NBB filing Annual accounts filed
fiscal year 2021 · micro schema
2021
31-12
Financial Equity above €150kEq €165k ▲17.8%
4 profitable years in a row build equity to €165k.
25-06
NBB filing Annual accounts filed
fiscal year 2020 · micro schema
2020
31-12
Financial Highest result since 2018net €25k ▲117%
Operating result €37k, net result €25k, both a record.
04-06
NBB filing Annual accounts filed
fiscal year 2019 · micro schema
2019
19-06
NBB filing Annual accounts filed
fiscal year 2018 · micro schema
2018
13-07
NBB filing Annual accounts filed
fiscal year 2017 · micro schema
2017
12-07
NBB filing Annual accounts filed
fiscal year 2016 · micro schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.

Directors · office · real estate

Directors
no sitting director, no change since 2024
We have established no sitting directors for this company. We derive directors from published Gazette acts; while there are none, or none read, nothing appears here. That does not mean the company has none: the CBE keeps its own list of function holders, which we do not read.
09-02-2024 Marc Standaert: Resigned as Permanent representative
23-01-2024 Marc Standaert: Resigned as Director
09-11-2023 COOP-APOTHEKEN: Resigned as Director
01-07-2022 De Smet Francine: Resigned as Director
Location & real-estate footprint
Registered office, Gent
Cannot be placed on the map

This address could not be matched to a point in the Belgian address register (BOSA BEST). The address below comes straight from the Crossroads Bank.

Nieuwevaart 1519000 Gent
Ground area
5,935 m²
Building footprint
663 m²
Volume, LiDAR
2,255 m³
Parcel 44807G0029/00Z002, Flanders · tallest building 4.5 m, ±1 floor. Linked by address, not a title deed.
1 parcel
Flanders 1 (100%)
Parcel (capakey) Region Area Buildings Height / fl.
44807G0029/00Z002 Flanders 5,935 m² 1 · 663 m² 4.5 m · 1 fl.
Linked by address, not proof of ownership
Methodology
via registered seat: 1
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.

Structure & network

Connections & network

2 connected companies
Network connections
Apotheek Bergendries
Shared address
FARMALINE
Shared address

Acquisitions and mergers

2 transactions
Taken over by:COOP-APOTHEKEN
BE 0421.598.226silent merger · State Gazette act of 11-08-2026 (5 acts) · effective 03-03-2026
Taken over by:COOP-АРОТНЕКEN
merger by absorption · State Gazette act of 11-08-2026

Similar companies · same sector, comparable size

Of 5,224 companies in sector 47730 we hold annual accounts for 3,864. 3,581 are within a factor 10 of this equity.See the whole sector

Company data · Crossroads Bank

Identification
Legal formPrivate limited company
Founded05-11-2007
Fiscal year end31-12
Activities, NACEBEL
47730Retail sale of pharmaceutical products
52310
Sources
Crossroads Bank for EnterprisesNational Bank · 18 filingsAddress and cadastre registers

Data from official sources, last processed on 16-09-2026. Scores and ratios are computed by Checked and are not a credit decision.