APOTHEEK TWEE NETEN
InactiveNo longer registered with the KBO; 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 30-09-2025 was due by 30-04-2026 and was filed on 19-01-2026, 101 days ahead of the deadline.
NBB · 8 filingsDeviation from the deadline
2025
101 d early
2024
1 d early
2023
40 d early
2022
23 d early
2021
47 d early
2020
38 d early
2019
on the day
← before the deadline
after the deadline →
neutral · The next deadline is still running
The next financial year closes on 30-09-2026 and is due by 30-04-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
23-09-2026 today30-09-2026 close30-04-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€113k▲ 48.9%
2024 · €76k
2018: €-3k
2019: €12k
2020: €33k
2021: €59k
2022: €93k
2023: €60k
2024: €76k
2018 → 2025
Total assets
€313k▲ 9.8%
2024 · €285k
2018: €491k
2019: €460k
2020: €441k
2021: €417k
2022: €398k
2023: €326k
2024: €285k
2018 → 2025
Net result
€37k▲ 114%
2024 · €17k
2018: €-23k
2019: €15k
2020: €21k
2021: €26k
2022: €34k
2023: €-33k
2024: €17k
2018 → 2025
Working capital
€78k▲ 49.4%
2024 · €52k
2018: €30k
2019: €52k
2020: €52k
2021: €63k
2022: €91k
2023: €48k
2024: €52k
2018 → 2025
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€59k-€93k▲ 56.9%€60k▼ 35.1%€76k▲ 26.8%€113k▲ 48.9%
Operating result€42k-€45k▲ 6.8%€-30k€19k€53k▲ 177%
Net result€26k-€34k▲ 27.1%€-33k€17k€37k▲ 114%
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
After the dip in 2023 the operating result has climbed two years in a row; 2025 is 177% above 2024 and is the highest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €313k
Fixed assets
€84k▼ 31.8%
Current assets
€228k▲ 41.8%
Equity and liabilities €313k
Equity
€113k▲ 48.9%
Debt
€199k▼ 4.5%
The debt ratio falls from 73.2% to 63.7%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€95k▲
2024 · €60k
Cash flow
€79k▲
2024 · €58k
Solvency
36.3%▲
2024 · 26.8%
Current ratio
1.52▲
2024 · 1.48
Quick ratio
1.03▲
2024 · 0.83
Debt / equity
1.76▼
2024 · 2.74
ROE
32.8%▲
2024 · 22.8%
ROA
11.9%▲
2024 · 6.1%
Interest coverage
23.09▲
2024 · 11.52
Debt
€199k▼
2024 · €209k
Debt ≤ 1 year
€150k▲
2024 · €109k
Debt > 1 year
€48k▼
2024 · €96k
Income taxes
€13k▲
2024 · €346
Staff costs
€143k▲
2024 · €133k
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€285k€313k▲
Fixed assets21/28€124k€84k▼
Intangible fixed assets21€117k€78k▼
Tangible fixed assets22/27€7k€6k▼
Plant, machinery and equipment23€7k€6k▼
Financial fixed assets28€150€150=
Current assets29/58€161k€228k▲
Stocks and contracts in progress3€71k€74k▲
Stocks30/36€71k€74k▲
Amounts receivable within one year40/41€47k€82k▲
Trade receivables40€45k€80k▲
Other amounts receivable41€1k€2k▲
Cash at bank and in hand54/58€38k€68k▲
Deferred charges and accrued income490/1€6k€5k▼
Equity and liabilities
Total equity and liabilities10/49€285k€313k▲
Equity10/15€76k€113k▲
Contributions10/11€20k€20k=
Profit (loss) carried forward14€56k€93k▲
Amounts payable17/49€209k€199k▼
Amounts payable after more than one year17€96k€48k▼
Financial debts170/4€96k€48k▼
Amounts payable within one year42/48€109k€150k▲
Current portion of amounts payable after more than one year42€48k€49k▲
Trade debts44€37k€70k▲
Suppliers440/4€37k€70k▲
Taxes, remuneration and social security45€19k€31k▲
Taxes450/3€346€8k▲
Remuneration and social security454/9€19k€23k▲
Other amounts payable47/48€5k-
Accrued charges and deferred income492/3€4k€2k▼
Income statement
Code20242025
Non-recurring operating income76A-€2k
Remuneration, social security and pensions62€133k€143k▲
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€40k€42k▲
Other operating charges640/8€633€512▼
Gross operating margin9900€194k€238k▲
Operating profit (loss)9901€19k€53k▲
Financial income75/76B€4k€1k▼
Recurring financial income75€2k€1k▼
Non-recurring financial income76B€2k-
Financial charges65/66B€5k€4k▼
Recurring financial charges65€5k€4k▼
Profit (loss) for the period before taxes9903€18k€50k▲
Income taxes67/77€346€13k▲
Profit (loss) for the period9904€17k€37k▲
Profit (loss) for the period to be appropriated9905€17k€37k▲
Appropriation of the result
Profit (loss) to be appropriated9906€58k€93k▲
Profit (loss) brought forward from the previous period14P€40k€56k▲
Profit to be distributed694/7€1k-
Employees696€1k-
Social balance
Average headcount (FTE)90871.81.5▼
The notes to these accounts (15 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
31-03
State Gazette act
Restructuring · End & cessationGeneral meeting · Director resignation · Director appointment15 facts ▸
State Gazette act
Restructuring · End & cessation
General meeting · Director resignation · Director appointment15 facts ▸
- General meeting, 2 maart 2026
- Director resignation, VAN LOOK Godelieve Justine Gerard (bestuurder)
- Director resignation, VAN LOOK Godelieve Justine Gerard (bestuurder)
- Director appointment, STEANN PHARMA BV (niet-statutair bestuurder)
- Director appointment, STEANN PHARMA BV (niet-statutair bestuurder)
- Permanent representative, Anneleen DE SWERT
- Mandate compensation, STEANN PHARMA BV
- Mandate compensation, STEANN PHARMA BV
- Merger, overname, 1 oktober 2025
- Dissolution, 2026-03-02
- Accounting effect, 1 oktober 2025
- Name change, APOTHEEK TWEE NETEN
- +3 further facts in this act
26-01
State Gazette act
RestructuringMerger-proposal date · Merger · Accounting effect6 facts ▸
State Gazette act
Restructuring
Merger-proposal date · Merger · Accounting effect6 facts ▸
- Merger-proposal date, 2026-01-14
- Merger, fusie door overneming gelijkgestelde verrichting
- Accounting effect, 2025-10-01
- Fiscal-year extension, 2026-12-31
- Merger terms, geen aandeeluitgifte, geen ruilverhouding, geen opleg (vereenvoudigde procedure art. 12:7 WWV)
- Shareholding, enige aandeelhouder
19-01
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema
2025
30-09
Financial
Highest result since 2018net €37k ▲114%
Operating result €53k, net result €37k, both a record.
30-09
Financial
Equity above €100kEq €113k ▲48.9%
2 profitable years in a row build equity to €113k.
29-04
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema
2024
30-09
Financial
Back to profitnet €17k
Net result €17k after one loss-making year.
21-03
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
30-09
Financial
Weakest financial yearnet €-33k ▼197%
Net result drops to €-33k, the lowest in the series.
07-04
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
14-03
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
23-03
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
30-04
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
30-09
Financial
Back to profitnet €15k
Net result €15k after one loss-making year.
21-03
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
Financial milestoneState Gazette actNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
Directors · office · real estate
Directors
2 directors, no change since 2026
STEANN PHARMA BV
CurrentNon-statutory director · since 31-03-2026 · Legal entity
31-03-2026
STEANN PHARMA BV: Appointed as Non-statutory director
31-03-2026
VAN LOOK Godelieve Justine Gerard: Resigned as Director
Location & real-estate footprint
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.
Structure & network
Acquisitions and mergers
1 transactionTaken over by:APOTHEEK VAN LOOK